BPREPARED: 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.
BPREPARED
Largest movements
- Cash -€46,812
down €46,812 (-27.9%), from €168,008 to €121,196
mainly Trade debts (-€62,710) and Deferred charges and accrued income (-€13,505)
- Deferred charges and accrued income +€13,505
up €13,505 (+417.0%), from €3,238 to €16,743
- Receivables within one year -€12,215
down €12,215 (-42.6%), from €28,647 to €16,432
- Intangible fixed assets -€9,733
down €9,733 (-16.2%), from €60,100 to €50,367
- Trade debts -€62,710
down €62,710 (-35.7%), from €175,865 to €113,155
- Profit (loss) carried forward +€6,299
up €6,299 (+30.5%), from €20,679 to €26,978
- Turnover +€649,121
new in 2025: €649,121
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 | €259,993 | €204,738 | -€55,255 | -21.3% |
| Fixed assets | 21/28 | €60,100 | €50,367 | -€9,733 | -16.2% |
| Intangible fixed assets | 21 | €60,100 | €50,367 | -€9,733 | -16.2% |
| Current assets | 29/58 | €199,893 | €154,371 | -€45,522 | -22.8% |
| Amounts receivable within one year | 40/41 | €28,647 | €16,432 | -€12,215 | -42.6% |
| Other amounts receivable | 41 | €28,647 | €16,432 | -€12,215 | -42.6% |
| Cash at bank and in hand | 54/58 | €168,008 | €121,196 | -€46,812 | -27.9% |
| Deferred charges and accrued income | 490/1 | €3,238 | €16,743 | +€13,505 | +417.0% |
| Total equity and liabilities | 10/49 | €259,993 | €204,738 | -€55,255 | -21.3% |
| Equity | 10/15 | €79,410 | €85,709 | +€6,299 | +7.9% |
| Contributions | 10/11 | €37,450 | €37,450 | +€0 | 0.0% |
| Reserves | 13 | €21,281 | €21,281 | -€0 | 0.0% |
| Distributable reserves | 133 | €21,281 | €21,281 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €20,679 | €26,978 | +€6,299 | +30.5% |
| Amounts payable | 17/49 | €180,583 | €119,029 | -€61,554 | -34.1% |
| Amounts payable within one year | 42/48 | €180,583 | €119,029 | -€61,554 | -34.1% |
| Trade debts | 44 | €175,865 | €113,155 | -€62,710 | -35.7% |
| Suppliers | 440/4 | €175,865 | €113,155 | -€62,710 | -35.7% |
| Taxes, remuneration and social security | 45 | €4,717 | €5,874 | +€1,157 | +24.5% |
| Taxes | 450/3 | €46 | - | -€46 | |
| Remuneration and social security | 454/9 | €4,672 | €5,874 | +€1,202 | +25.7% |
| Turnover | 70 | - | €649,121 | +€649,121 | |
| Remuneration, social security and pensions | 62 | €43,017 | €41,244 | -€1,773 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,733 | €9,733 | -€0 | 0.0% |
| Other operating charges | 640/8 | €841 | €331 | -€510 | -60.6% |
| Gross operating margin | 9900 | €60,592 | €64,461 | +€3,869 | +6.4% |
| Operating profit (loss) | 9901 | €7,002 | €13,153 | +€6,151 | +87.8% |
| Financial income | 75/76B | €4 | €1,563 | +€1,559 | +34710.7% |
| Recurring financial income | 75 | €4 | €1,563 | +€1,559 | +34710.7% |
| Financial charges | 65/66B | €6,843 | €3,636 | -€3,207 | -46.9% |
| Recurring financial charges | 65 | €4,147 | €3,636 | -€511 | -12.3% |
| Non-recurring financial charges | 66B | €2,697 | - | -€2,697 | |
| Profit (loss) for the period before taxes | 9903 | €163 | €11,080 | +€10,917 | +6687.6% |
| Income taxes | 67/77 | -€204 | €4,781 | +€4,985 | |
| Profit (loss) for the period | 9904 | €367 | €6,299 | +€5,932 | +1615.7% |
| Profit (loss) for the period to be appropriated | 9905 | €367 | €6,299 | +€5,932 | +1615.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.