BPLC: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BPLC
Largest movements
- Cash -€7,490
down €7,490 (-71.1%), from €10,527 to €3,037
mainly Debts after one year (-€8,121) and Investment in fixed assets (net) (-€7,619)
- Tangible fixed assets +€4,142
up €4,142 (+9.1%), from €45,361 to €49,503
- Debts after one year -€8,121
down €8,121 (-9.2%), from €87,893 to €79,773
- Profit (loss) carried forward +€5,757
new in 2025: €5,757
- Tax, wage and social debts -€3,355
down €3,355 (-73.5%), from €4,563 to €1,208
- Financial income +€2,530
up €2,530 (+28,883%), from €9 to €2,539
- Gross operating margin +€828
up €828 (+7.2%), from €11,572 to €12,401
- Taxes +€457
up €457 (+37.9%), from €1,208 to €1,665
- Depreciation +€376
up €376 (+12.1%), from €3,102 to €3,478
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €270,110 | €264,532 | -€5,578 | -2.1% |
| Fixed assets | 21/28 | €45,514 | €49,656 | +€4,142 | +9.1% |
| Tangible fixed assets | 22/27 | €45,361 | €49,503 | +€4,142 | +9.1% |
| Land and buildings | 22 | €45,361 | €49,503 | +€4,142 | +9.1% |
| Financial fixed assets | 28 | €153 | €153 | = | 0.0% |
| Current assets | 29/58 | €224,597 | €214,877 | -€9,720 | -4.3% |
| Amounts receivable within one year | 40/41 | €123,743 | €121,839 | -€1,903 | -1.5% |
| Other amounts receivable | 41 | €123,743 | €121,839 | -€1,903 | -1.5% |
| Current investments | 50/53 | €90,000 | €90,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,527 | €3,037 | -€7,490 | -71.1% |
| Deferred charges and accrued income | 490/1 | €327 | - | -€327 | |
| Total equity and liabilities | 10/49 | €270,110 | €264,532 | -€5,578 | -2.1% |
| Equity | 10/15 | €161,318 | €167,074 | +€5,757 | +3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €155,118 | €155,118 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €153,258 | €155,118 | +€1,860 | +1.2% |
| Profit (loss) carried forward | 14 | - | €5,757 | +€5,757 | |
| Amounts payable | 17/49 | €108,793 | €97,458 | -€11,335 | -10.4% |
| Amounts payable after more than one year | 17 | €87,893 | €79,773 | -€8,121 | -9.2% |
| Financial debts | 170/4 | €87,893 | €79,773 | -€8,121 | -9.2% |
| Amounts payable within one year | 42/48 | €20,899 | €17,686 | -€3,214 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €7,891 | €8,121 | +€230 | +2.9% |
| Trade debts | 44 | €1,513 | €1,423 | -€89 | -5.9% |
| Suppliers | 440/4 | €1,513 | €1,423 | -€89 | -5.9% |
| Taxes, remuneration and social security | 45 | €4,563 | €1,208 | -€3,355 | -73.5% |
| Taxes | 450/3 | €4,563 | €1,208 | -€3,355 | -73.5% |
| Other amounts payable | 47/48 | €6,934 | €6,934 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,102 | €3,478 | +€376 | +12.1% |
| Other operating charges | 640/8 | €1,174 | €1,211 | +€37 | +3.2% |
| Gross operating margin | 9900 | €11,572 | €12,401 | +€828 | +7.2% |
| Operating profit (loss) | 9901 | €7,296 | €7,712 | +€416 | +5.7% |
| Financial income | 75/76B | €9 | €2,539 | +€2,530 | +28,883% |
| Recurring financial income | 75 | €9 | €2,539 | +€2,530 | +28,883% |
| Financial charges | 65/66B | €2,873 | €2,829 | -€43 | -1.5% |
| Recurring financial charges | 65 | €2,873 | €2,829 | -€43 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €4,432 | €7,422 | +€2,989 | +67.4% |
| Income taxes | 67/77 | €1,208 | €1,665 | +€457 | +37.9% |
| Profit (loss) for the period | 9904 | €3,224 | €5,757 | +€2,532 | +78.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,224 | €5,757 | +€2,532 | +78.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.