BPRO PLAFONNAGE: 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.
BPRO PLAFONNAGE
Largest movements
- Receivables within one year +€14,974
up €14,974 (+35.4%), from €42,326 to €57,300
of which Other amounts receivable: +€7,652
- Cash -€2,460
down €2,460 (-17.7%), from €13,897 to €11,437
mainly Receivables within one year (-€14,974) and Tax, wage and social debts (-€11,191)
- Profit (loss) carried forward +€18,794
up €18,794 (+55.4%), from €33,954 to €52,748
- Tax, wage and social debts -€11,191
down €11,191 (-65.0%), from €17,228 to €6,036
of which Taxes: -€6,815
- Trade debts +€5,111
up €5,111 (+106%), from €4,807 to €9,918
- Staff costs +€55,062
up €55,062 (+411%), from €13,394 to €68,457
- Other operating charges -€20,193
down €20,193 (-93.9%), from €21,498 to €1,305
- Gross operating margin +€11,578
up €11,578 (+14.1%), from €82,140 to €93,718
- Taxes -€6,828
down €6,828 (-55.6%), from €12,287 to €5,458
- Financial income +€1,153
up €1,153 (+94.0%), from €1,227 to €2,380
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 | €58,988 | €71,702 | +€12,713 | +21.6% |
| Fixed assets | 21/28 | €2,766 | €2,467 | -€299 | -10.8% |
| Tangible fixed assets | 22/27 | €2,766 | €2,467 | -€299 | -10.8% |
| Plant, machinery and equipment | 23 | €773 | €1,636 | +€863 | +112% |
| Furniture and vehicles | 24 | €1,992 | €831 | -€1,162 | -58.3% |
| Current assets | 29/58 | €56,223 | €69,234 | +€13,012 | +23.1% |
| Amounts receivable within one year | 40/41 | €42,326 | €57,300 | +€14,974 | +35.4% |
| Trade receivables | 40 | - | €7,322 | +€7,322 | |
| Other amounts receivable | 41 | €42,326 | €49,978 | +€7,652 | +18.1% |
| Cash at bank and in hand | 54/58 | €13,897 | €11,437 | -€2,460 | -17.7% |
| Deferred charges and accrued income | 490/1 | - | €498 | +€498 | |
| Total equity and liabilities | 10/49 | €58,988 | €71,702 | +€12,713 | +21.6% |
| Equity | 10/15 | €36,954 | €55,748 | +€18,794 | +50.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,954 | €52,748 | +€18,794 | +55.4% |
| Amounts payable | 17/49 | €22,035 | €15,954 | -€6,081 | -27.6% |
| Amounts payable within one year | 42/48 | €22,035 | €15,954 | -€6,081 | -27.6% |
| Trade debts | 44 | €4,807 | €9,918 | +€5,111 | +106% |
| Suppliers | 440/4 | €4,807 | €9,918 | +€5,111 | +106% |
| Taxes, remuneration and social security | 45 | €17,228 | €6,036 | -€11,191 | -65.0% |
| Taxes | 450/3 | €12,305 | €5,490 | -€6,815 | -55.4% |
| Remuneration and social security | 454/9 | €4,922 | €547 | -€4,376 | -88.9% |
| Remuneration, social security and pensions | 62 | €13,394 | €68,457 | +€55,062 | +411% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,212 | €1,799 | -€414 | -18.7% |
| Other operating charges | 640/8 | €21,498 | €1,305 | -€20,193 | -93.9% |
| Gross operating margin | 9900 | €82,140 | €93,718 | +€11,578 | +14.1% |
| Operating profit (loss) | 9901 | €45,036 | €22,158 | -€22,878 | -50.8% |
| Financial income | 75/76B | €1,227 | €2,380 | +€1,153 | +94.0% |
| Recurring financial income | 75 | €1,227 | €2,380 | +€1,153 | +94.0% |
| Financial charges | 65/66B | €22 | €286 | +€264 | +1,214% |
| Recurring financial charges | 65 | €22 | €286 | +€264 | +1,214% |
| Profit (loss) for the period before taxes | 9903 | €46,241 | €24,252 | -€21,989 | -47.6% |
| Income taxes | 67/77 | €12,287 | €5,458 | -€6,828 | -55.6% |
| Profit (loss) for the period | 9904 | €33,954 | €18,794 | -€15,160 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,954 | €18,794 | -€15,160 | -44.6% |
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 19 October 2026 via checked.be.