BPR MANAGEMENT: 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.
BPR MANAGEMENT
Largest movements
- Receivables within one year -€375,301
down €375,301 (-93.7%), from €400,614 to €25,313
of which Trade receivables: -€199,851
- Receivables after one year +€190,000
up €190,000 (+88.4%), from €215,000 to €405,000
- Tangible fixed assets -€51,107
down €51,107 (-2.7%), from €1.9m to €1.8m
of which Land and buildings: -€35,961
- Financial fixed assets +€50,000
up €50,000 (+14.8%), from €337,312 to €387,312
- Debts after one year -€265,316
down €265,316 (-22.3%), from €1.2m to €926,949
of which Financial debts: -€265,316
- Other debts +€230,144
up €230,144 (+3,489%), from €6,597 to €236,741
- Reserves -€215,046
down €215,046 (-18.9%), from €1.1m to €922,306
- Tax, wage and social debts +€42,443
up €42,443 (+25.4%), from €167,148 to €209,590
- Trade debts +€39,519
new in 2025: €39,519
- Gross operating margin -€200,552
down €200,552 (-32.1%), from €624,750 to €424,197
- Taxes -€66,924
down €66,924 (-40.9%), from €163,452 to €96,528
- Depreciation +€34,330
up €34,330 (+40.0%), from €85,884 to €120,213
- Other operating charges -€17,941
down €17,941 (-54.2%), from €33,106 to €15,164
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 | €2,845,991 | €2,658,911 | -€187,080 | -6.6% |
| Fixed assets | 21/28 | €2,207,880 | €2,206,773 | -€1,107 | -0.1% |
| Tangible fixed assets | 22/27 | €1,870,567 | €1,819,460 | -€51,107 | -2.7% |
| Land and buildings | 22 | €1,137,052 | €1,101,091 | -€35,961 | -3.2% |
| Plant, machinery and equipment | 23 | €586,598 | €559,656 | -€26,942 | -4.6% |
| Furniture and vehicles | 24 | €37,233 | €38,941 | +€1,709 | +4.6% |
| Other tangible fixed assets | 26 | €109,685 | €119,772 | +€10,088 | +9.2% |
| Financial fixed assets | 28 | €337,312 | €387,312 | +€50,000 | +14.8% |
| Current assets | 29/58 | €638,111 | €452,138 | -€185,973 | -29.1% |
| Amounts receivable after more than one year | 29 | €215,000 | €405,000 | +€190,000 | +88.4% |
| Other amounts receivable | 291 | €215,000 | €405,000 | +€190,000 | +88.4% |
| Amounts receivable within one year | 40/41 | €400,614 | €25,313 | -€375,301 | -93.7% |
| Trade receivables | 40 | €210,851 | €11,000 | -€199,851 | -94.8% |
| Other amounts receivable | 41 | €189,763 | €14,313 | -€175,450 | -92.5% |
| Cash at bank and in hand | 54/58 | €22,497 | €21,825 | -€672 | -3.0% |
| Total equity and liabilities | 10/49 | €2,845,991 | €2,658,911 | -€187,080 | -6.6% |
| Equity | 10/15 | €1,198,852 | €983,806 | -€215,046 | -17.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,137,352 | €922,306 | -€215,046 | -18.9% |
| Distributable reserves | 133 | €1,137,352 | €922,306 | -€215,046 | -18.9% |
| Amounts payable | 17/49 | €1,647,139 | €1,675,105 | +€27,966 | +1.7% |
| Amounts payable after more than one year | 17 | €1,192,266 | €926,949 | -€265,316 | -22.3% |
| Financial debts | 170/4 | €1,180,266 | €914,949 | -€265,316 | -22.5% |
| Other amounts payable | 178/9 | €12,000 | €12,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €454,873 | €748,155 | +€293,282 | +64.5% |
| Current portion of amounts payable after more than one year | 42 | €251,677 | €262,306 | +€10,628 | +4.2% |
| Financial debts | 43 | €29,451 | - | -€29,451 | |
| Credit institutions | 430/8 | €29,451 | - | -€29,451 | |
| Trade debts | 44 | - | €39,519 | +€39,519 | |
| Suppliers | 440/4 | - | €39,519 | +€39,519 | |
| Taxes, remuneration and social security | 45 | €167,148 | €209,590 | +€42,443 | +25.4% |
| Taxes | 450/3 | €167,148 | €209,590 | +€42,443 | +25.4% |
| Other amounts payable | 47/48 | €6,597 | €236,741 | +€230,144 | +3,489% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,884 | €120,213 | +€34,330 | +40.0% |
| Other operating charges | 640/8 | €33,106 | €15,164 | -€17,941 | -54.2% |
| Gross operating margin | 9900 | €624,750 | €424,197 | -€200,552 | -32.1% |
| Operating profit (loss) | 9901 | €505,760 | €288,820 | -€216,941 | -42.9% |
| Financial income | 75/76B | €14,958 | €16,116 | +€1,158 | +7.7% |
| Recurring financial income | 75 | €14,958 | €16,116 | +€1,158 | +7.7% |
| Financial charges | 65/66B | €32,908 | €31,931 | -€977 | -3.0% |
| Recurring financial charges | 65 | €32,908 | €31,931 | -€977 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €487,810 | €273,004 | -€214,805 | -44.0% |
| Income taxes | 67/77 | €163,452 | €96,528 | -€66,924 | -40.9% |
| Profit (loss) for the period | 9904 | €324,358 | €176,476 | -€147,882 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €324,358 | €176,476 | -€147,882 | -45.6% |
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 15 October 2026 via checked.be.