BPLUS CONCEPT: 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.
BPLUS CONCEPT
Largest movements
- Cash +€63,168
up €63,168 (+333%), from €18,988 to €82,156
mainly Net result for the year (+€133,945) and Depreciation (+€117,286)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Tangible fixed assets +€23,773
up €23,773 (+1.4%), from €1.7m to €1.7m
of which Land and buildings: +€34,063
- Reserves +€100,000
up €100,000 (+46.5%), from €215,000 to €315,000
- Debts after one year -€84,425
down €84,425 (-9.6%), from €877,050 to €792,626
of which Financial debts: -€84,425
- Profit (loss) carried forward +€33,945
up €33,945 (+8.0%), from €426,253 to €460,198
- Other debts -€23,310
down €23,310 (-14.1%), from €164,858 to €141,547
- Gross operating margin +€115,971
up €115,971 (+49.2%), from €235,912 to €351,884
- Taxes +€30,830
up €30,830 (+175%), from €17,618 to €48,448
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 | €1,790,893 | €1,834,237 | +€43,343 | +2.4% |
| Fixed assets | 21/28 | €1,687,486 | €1,711,259 | +€23,773 | +1.4% |
| Tangible fixed assets | 22/27 | €1,687,486 | €1,711,259 | +€23,773 | +1.4% |
| Land and buildings | 22 | €1,631,770 | €1,665,834 | +€34,063 | +2.1% |
| Plant, machinery and equipment | 23 | €42 | €5,063 | +€5,020 | +11,914% |
| Furniture and vehicles | 24 | €51,923 | €37,862 | -€14,061 | -27.1% |
| Other tangible fixed assets | 26 | €3,750 | €2,500 | -€1,250 | -33.3% |
| Current assets | 29/58 | €103,408 | €122,978 | +€19,570 | +18.9% |
| Amounts receivable within one year | 40/41 | €31,296 | €34,228 | +€2,932 | +9.4% |
| Trade receivables | 40 | €0 | €28,183 | +€28,183 | |
| Other amounts receivable | 41 | €31,296 | €6,045 | -€25,251 | -80.7% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €18,988 | €82,156 | +€63,168 | +333% |
| Deferred charges and accrued income | 490/1 | €3,124 | €6,594 | +€3,470 | +111% |
| Total equity and liabilities | 10/49 | €1,790,893 | €1,834,237 | +€43,343 | +2.4% |
| Equity | 10/15 | €661,713 | €795,658 | +€133,945 | +20.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €215,000 | €315,000 | +€100,000 | +46.5% |
| Distributable reserves | 133 | €215,000 | €315,000 | +€100,000 | +46.5% |
| Profit (loss) carried forward | 14 | €426,253 | €460,198 | +€33,945 | +8.0% |
| Amounts payable | 17/49 | €1,129,180 | €1,038,579 | -€90,601 | -8.0% |
| Amounts payable after more than one year | 17 | €877,050 | €792,626 | -€84,425 | -9.6% |
| Financial debts | 170/4 | €858,620 | €774,195 | -€84,425 | -9.8% |
| Other amounts payable | 178/9 | €18,431 | €18,431 | = | 0.0% |
| Amounts payable within one year | 42/48 | €252,130 | €245,953 | -€6,177 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €82,703 | €88,240 | +€5,537 | +6.7% |
| Trade debts | 44 | - | €5,924 | +€5,924 | |
| Suppliers | 440/4 | - | €5,924 | +€5,924 | |
| Taxes, remuneration and social security | 45 | €4,570 | €10,243 | +€5,673 | +124% |
| Taxes | 450/3 | €4,570 | €10,243 | +€5,673 | +124% |
| Other amounts payable | 47/48 | €164,858 | €141,547 | -€23,310 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,983 | €117,286 | -€1,697 | -1.4% |
| Other operating charges | 640/8 | €20,632 | €23,098 | +€2,466 | +12.0% |
| Gross operating margin | 9900 | €235,912 | €351,884 | +€115,971 | +49.2% |
| Operating profit (loss) | 9901 | €96,297 | €211,499 | +€115,202 | +120% |
| Financial income | 75/76B | €235 | €606 | +€371 | +158% |
| Recurring financial income | 75 | €235 | €606 | +€371 | +158% |
| Financial charges | 65/66B | €33,151 | €29,713 | -€3,438 | -10.4% |
| Recurring financial charges | 65 | €33,151 | €29,713 | -€3,438 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €63,381 | €182,392 | +€119,011 | +188% |
| Income taxes | 67/77 | €17,618 | €48,448 | +€30,830 | +175% |
| Profit (loss) for the period | 9904 | €45,763 | €133,945 | +€88,181 | +193% |
| Profit (loss) for the period to be appropriated | 9905 | €45,763 | €133,945 | +€88,181 | +193% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.