BPM SOFTWARE: what changed
Two fiscal 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.
BPM SOFTWARE
Largest movements
- Receivables within one year -€18,008
down €18,008 (-14.2%), from €127,159 to €109,151
of which Trade receivables: -€18,008
- Cash -€5,296
down €5,296 (-54.3%), from €9,745 to €4,449
mainly Debts after one year (-€69,176)
- Debts after one year -€69,176
down €69,176 (-98.0%), from €70,619 to €1,443
of which Trade debts: -€45,920
- Trade debts +€34,194
up €34,194 (+388.8%), from €8,795 to €42,989
- Profit (loss) carried forward +€6,733
up €6,733 (+2.0%), from -€339,896 to -€333,163
- Other debts +€2,390
up €2,390 (+155.3%), from €1,539 to €3,929
- Gross operating margin -€363,186
down €363,186 (-64.9%), from €559,722 to €196,536
- Depreciation -€17,058
down €17,058 (-93.5%), from €18,242 to €1,184
- Staff costs -€7,710
down €7,710 (-4.0%), from €193,953 to €186,244
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,556 | €167,068 | -€24,488 | -12.8% |
| Fixed assets | 21/28 | €2,654 | €1,470 | -€1,184 | -44.6% |
| Tangible fixed assets | 22/27 | €2,654 | €1,470 | -€1,184 | -44.6% |
| Plant, machinery and equipment | 23 | €58 | - | -€58 | |
| Furniture and vehicles | 24 | €391 | - | -€391 | |
| Other tangible fixed assets | 26 | €2,205 | €1,470 | -€735 | -33.3% |
| Current assets | 29/58 | €188,902 | €165,598 | -€23,304 | -12.3% |
| Amounts receivable within one year | 40/41 | €127,159 | €109,151 | -€18,008 | -14.2% |
| Trade receivables | 40 | €123,869 | €105,861 | -€18,008 | -14.5% |
| Other amounts receivable | 41 | €3,290 | €3,290 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,745 | €4,449 | -€5,296 | -54.3% |
| Deferred charges and accrued income | 490/1 | €51,998 | €51,998 | = | 0.0% |
| Total equity and liabilities | 10/49 | €191,556 | €167,068 | -€24,488 | -12.8% |
| Equity | 10/15 | €6,285 | €13,018 | +€6,733 | +107.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €327,582 | €327,582 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €325,722 | €325,722 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€339,896 | -€333,163 | +€6,733 | +2.0% |
| Amounts payable | 17/49 | €185,270 | €154,050 | -€31,221 | -16.9% |
| Amounts payable after more than one year | 17 | €70,619 | €1,443 | -€69,176 | -98.0% |
| Financial debts | 170/4 | €2 | €1 | -€1 | -50.0% |
| Trade debts | 175 | €45,920 | - | -€45,920 | |
| Other amounts payable | 178/9 | €24,697 | €1,442 | -€23,255 | -94.2% |
| Amounts payable within one year | 42/48 | €114,651 | €152,607 | +€37,956 | +33.1% |
| Financial debts | 43 | €40,442 | €41,417 | +€975 | +2.4% |
| Credit institutions | 430/8 | €40,442 | €41,417 | +€975 | +2.4% |
| Trade debts | 44 | €8,795 | €42,989 | +€34,194 | +388.8% |
| Suppliers | 440/4 | €8,795 | €42,989 | +€34,194 | +388.8% |
| Taxes, remuneration and social security | 45 | €63,875 | €64,272 | +€397 | +0.6% |
| Taxes | 450/3 | €13,983 | €5,019 | -€8,965 | -64.1% |
| Remuneration and social security | 454/9 | €49,892 | €59,253 | +€9,361 | +18.8% |
| Other amounts payable | 47/48 | €1,539 | €3,929 | +€2,390 | +155.3% |
| Non-recurring operating income | 76A | €325,722 | - | -€325,722 | |
| Remuneration, social security and pensions | 62 | €193,953 | €186,244 | -€7,710 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,242 | €1,184 | -€17,058 | -93.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €384 | - | -€384 | |
| Other operating charges | 640/8 | €1,376 | €1,963 | +€587 | +42.7% |
| Gross operating margin | 9900 | €559,722 | €196,536 | -€363,186 | -64.9% |
| Operating profit (loss) | 9901 | €345,766 | €7,146 | -€338,620 | -97.9% |
| Financial income | 75/76B | €51 | €4,213 | +€4,162 | +8174.6% |
| Recurring financial income | 75 | €51 | €4,213 | +€4,162 | +8174.6% |
| Non-recurring financial income | 76B | - | €4,213 | +€4,213 | |
| Financial charges | 65/66B | €2,976 | €4,066 | +€1,090 | +36.6% |
| Recurring financial charges | 65 | €2,976 | €4,066 | +€1,090 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €342,841 | €7,292 | -€335,548 | -97.9% |
| Income taxes | 67/77 | €729 | €560 | -€170 | -23.3% |
| Profit (loss) for the period | 9904 | €342,111 | €6,733 | -€335,379 | -98.0% |
| Transfer to tax-exempt reserves | 689 | €325,722 | - | -€325,722 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,390 | €6,733 | -€9,657 | -58.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.