BPO Accounting Support Services: 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.
BPO Accounting Support Services
Largest movements
- Intangible fixed assets -€80,000
down €80,000 (-27.9%), from €286,667 to €206,667
- Cash -€54,951
down €54,951 (-39.9%), from €137,661 to €82,709
mainly Debts after one year (-€336,234) and Net result for the year (-€71,345)
- Tangible fixed assets +€26,003
up €26,003 (+2,034%), from €1,278 to €27,281
of which Furniture and vehicles: +€26,345
- Deferred charges and accrued income +€8,483
up €8,483 (+1,053%), from €805 to €9,288
- Receivables within one year -€6,994
down €6,994 (-3.6%), from €192,464 to €185,470
of which Other amounts receivable: -€10,017
- Debts after one year -€336,234
down €336,234 (-79.1%), from €425,280 to €89,046
- Contributions +€240,000
up €240,000 (+2,400%), from €10,000 to €250,000
- Profit (loss) carried forward -€71,345
down €71,345, from €37,000 to -€34,345
- Other debts +€43,451
up €43,451 (+73.5%), from €59,138 to €102,589
- Current portion of long-term debt +€33,543
new in 2025: €33,543
- Financial charges +€108,134
up €108,134 (+810%), from €13,345 to €121,479
of which Non-recurring financial charges: +€119,418
- Staff costs +€23,679
up €23,679 (+218%), from €10,872 to €34,551
- Gross operating margin -€22,604
down €22,604 (-11.9%), from €189,456 to €166,852
- Taxes -€13,949
down €13,949 (-98.9%), from €14,100 to €151
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 | €621,874 | €514,415 | -€107,459 | -17.3% |
| Fixed assets | 21/28 | €290,945 | €236,947 | -€53,997 | -18.6% |
| Intangible fixed assets | 21 | €286,667 | €206,667 | -€80,000 | -27.9% |
| Tangible fixed assets | 22/27 | €1,278 | €27,281 | +€26,003 | +2,034% |
| Plant, machinery and equipment | 23 | €1,278 | €935 | -€343 | -26.8% |
| Furniture and vehicles | 24 | - | €26,345 | +€26,345 | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €330,930 | €277,468 | -€53,462 | -16.2% |
| Amounts receivable within one year | 40/41 | €192,464 | €185,470 | -€6,994 | -3.6% |
| Trade receivables | 40 | €181,667 | €184,690 | +€3,023 | +1.7% |
| Other amounts receivable | 41 | €10,797 | €780 | -€10,017 | -92.8% |
| Cash at bank and in hand | 54/58 | €137,661 | €82,709 | -€54,951 | -39.9% |
| Deferred charges and accrued income | 490/1 | €805 | €9,288 | +€8,483 | +1,053% |
| Total equity and liabilities | 10/49 | €621,874 | €514,415 | -€107,459 | -17.3% |
| Equity | 10/15 | €47,000 | €215,655 | +€168,655 | +359% |
| Contributions | 10/11 | €10,000 | €250,000 | +€240,000 | +2,400% |
| Profit (loss) carried forward | 14 | €37,000 | -€34,345 | -€71,345 | |
| Amounts payable | 17/49 | €574,875 | €298,760 | -€276,115 | -48.0% |
| Amounts payable after more than one year | 17 | €425,280 | €89,046 | -€336,234 | -79.1% |
| Other amounts payable | 178/9 | €425,280 | €89,046 | -€336,234 | -79.1% |
| Amounts payable within one year | 42/48 | €149,595 | €209,714 | +€60,119 | +40.2% |
| Current portion of amounts payable after more than one year | 42 | - | €33,543 | +€33,543 | |
| Financial debts | 43 | - | €709 | +€709 | |
| Credit institutions | 430/8 | - | €709 | +€709 | |
| Trade debts | 44 | €26,265 | €25,062 | -€1,203 | -4.6% |
| Suppliers | 440/4 | €26,265 | €25,062 | -€1,203 | -4.6% |
| Taxes, remuneration and social security | 45 | €64,191 | €47,810 | -€16,382 | -25.5% |
| Taxes | 450/3 | €64,191 | €47,810 | -€16,382 | -25.5% |
| Other amounts payable | 47/48 | €59,138 | €102,589 | +€43,451 | +73.5% |
| Remuneration, social security and pensions | 62 | €10,872 | €34,551 | +€23,679 | +218% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,093 | €81,709 | +€1,616 | +2.0% |
| Other operating charges | 640/8 | €1,140 | €384 | -€756 | -66.3% |
| Gross operating margin | 9900 | €189,456 | €166,852 | -€22,604 | -11.9% |
| Operating profit (loss) | 9901 | €97,351 | €50,207 | -€47,144 | -48.4% |
| Financial income | 75/76B | €0 | €78 | +€78 | +261,467% |
| Recurring financial income | 75 | €0 | €78 | +€78 | +261,467% |
| Financial charges | 65/66B | €13,345 | €121,479 | +€108,134 | +810% |
| Recurring financial charges | 65 | €13,345 | €2,061 | -€11,284 | -84.6% |
| Non-recurring financial charges | 66B | - | €119,418 | +€119,418 | |
| Profit (loss) for the period before taxes | 9903 | €84,007 | -€71,193 | -€155,200 | |
| Income taxes | 67/77 | €14,100 | €151 | -€13,949 | -98.9% |
| Profit (loss) for the period | 9904 | €69,907 | -€71,345 | -€141,251 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,907 | -€71,345 | -€141,251 |
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 25 October 2026 via checked.be.