BPmasai: 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.
BPmasai
Largest movements
- Financial fixed assets +€64,716
new in 2025: €64,716
- Receivables within one year -€31,385
down €31,385 (-57.2%), from €54,858 to €23,473
of which Other amounts receivable: -€24,090
- Cash +€24,397
up €24,397 (+104.7%), from €23,298 to €47,695
mainly Net result for the year (+€58,607) and Receivables within one year (+€31,385)
- Tangible fixed assets -€1,702
down €1,702 (-25.6%), from €6,650 to €4,948
of which Furniture and vehicles: -€3,375
- Reserves +€58,607
new in 2025: €58,607
- Other debts -€35,000
no longer reported in 2025 (was €35,000)
- Tax, wage and social debts +€24,973
up €24,973 (+69.8%), from €35,784 to €60,757
- Trade debts +€7,310
up €7,310 (+1331.4%), from €549 to €7,859
- Gross operating margin +€34,090
up €34,090 (+57.5%), from €59,309 to €93,398
- Taxes +€14,594
up €14,594 (+88.3%), from €16,533 to €31,127
- Financial income +€1,556
up €1,556 (+87.8%), from €1,772 to €3,329
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.
Cash bridge derived
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 | €84,942 | €140,832 | +€55,890 | +65.8% |
| Fixed assets | 21/28 | €6,650 | €69,664 | +€63,014 | +947.6% |
| Tangible fixed assets | 22/27 | €6,650 | €4,948 | -€1,702 | -25.6% |
| Plant, machinery and equipment | 23 | €1,400 | €3,073 | +€1,673 | +119.5% |
| Furniture and vehicles | 24 | €5,250 | €1,875 | -€3,375 | -64.3% |
| Financial fixed assets | 28 | - | €64,716 | +€64,716 | |
| Current assets | 29/58 | €78,292 | €71,168 | -€7,124 | -9.1% |
| Amounts receivable within one year | 40/41 | €54,858 | €23,473 | -€31,385 | -57.2% |
| Trade receivables | 40 | €11,063 | €3,768 | -€7,295 | -65.9% |
| Other amounts receivable | 41 | €43,795 | €19,705 | -€24,090 | -55.0% |
| Cash at bank and in hand | 54/58 | €23,298 | €47,695 | +€24,397 | +104.7% |
| Deferred charges and accrued income | 490/1 | €136 | - | -€136 | |
| Total equity and liabilities | 10/49 | €84,942 | €140,832 | +€55,890 | +65.8% |
| Equity | 10/15 | €13,609 | €72,216 | +€58,607 | +430.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | - | €1,000 | +€1,000 | |
| Other | 1109/19 | - | €1,000 | +€1,000 | |
| Reserves | 13 | - | €58,607 | +€58,607 | |
| Distributable reserves | 133 | - | €58,607 | +€58,607 | |
| Profit (loss) carried forward | 14 | €12,609 | €12,609 | = | 0.0% |
| Amounts payable | 17/49 | €71,333 | €68,616 | -€2,717 | -3.8% |
| Amounts payable within one year | 42/48 | €71,333 | €68,616 | -€2,717 | -3.8% |
| Trade debts | 44 | €549 | €7,859 | +€7,310 | +1331.4% |
| Suppliers | 440/4 | €549 | €7,859 | +€7,310 | +1331.4% |
| Taxes, remuneration and social security | 45 | €35,784 | €60,757 | +€24,973 | +69.8% |
| Taxes | 450/3 | €35,784 | €60,757 | +€24,973 | +69.8% |
| Other amounts payable | 47/48 | €35,000 | - | -€35,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,638 | €5,462 | -€176 | -3.1% |
| Other operating charges | 640/8 | €1,040 | €1,459 | +€418 | +40.2% |
| Gross operating margin | 9900 | €59,309 | €93,398 | +€34,090 | +57.5% |
| Operating profit (loss) | 9901 | €52,631 | €86,478 | +€33,847 | +64.3% |
| Financial income | 75/76B | €1,772 | €3,329 | +€1,556 | +87.8% |
| Recurring financial income | 75 | €1,772 | €3,329 | +€1,556 | +87.8% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.6% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €54,336 | €89,735 | +€35,399 | +65.1% |
| Income taxes | 67/77 | €16,533 | €31,127 | +€14,594 | +88.3% |
| Profit (loss) for the period | 9904 | €37,803 | €58,607 | +€20,804 | +55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,803 | €58,607 | +€20,804 | +55.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.