BPT CONSULT: 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.
BPT CONSULT
Largest movements
- Cash +€771,644
up €771,644 (+2194.6%), from €35,161 to €806,805
mainly Current investments (+€542,220) and Trade debts (+€322,471)
- Current investments -€542,220
down €542,220 (-79.6%), from €681,373 to €139,153
- Receivables within one year +€102,544
up €102,544 (+12420.5%), from €826 to €103,370
of which Trade receivables: +€98,697
- Trade debts +€322,471
up €322,471 (+128.5%), from €250,866 to €573,336
- Reserves +€14,404
up €14,404 (+37.2%), from €38,671 to €53,076
of which Distributable reserves: +€14,404
- Financial income +€20,411
up €20,411 (+153.5%), from €13,294 to €33,705
- Gross operating margin -€6,651
down €6,651 (-3.1%), from €214,926 to €208,275
- Financial charges +€2,394
up €2,394 (+231.4%), from €1,035 to €3,429
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 | €718,874 | €1,055,924 | +€337,050 | +46.9% |
| Fixed assets | 21/28 | €347 | €6,597 | +€6,250 | +1802.0% |
| Tangible fixed assets | 22/27 | €347 | €6,597 | +€6,250 | +1802.0% |
| Plant, machinery and equipment | 23 | €347 | - | -€347 | |
| Furniture and vehicles | 24 | - | €6,597 | +€6,597 | |
| Current assets | 29/58 | €718,528 | €1,049,328 | +€330,800 | +46.0% |
| Amounts receivable within one year | 40/41 | €826 | €103,370 | +€102,544 | +12420.5% |
| Trade receivables | 40 | - | €98,697 | +€98,697 | |
| Other amounts receivable | 41 | €826 | €4,673 | +€3,847 | +466.0% |
| Current investments | 50/53 | €681,373 | €139,153 | -€542,220 | -79.6% |
| Cash at bank and in hand | 54/58 | €35,161 | €806,805 | +€771,644 | +2194.6% |
| Deferred charges and accrued income | 490/1 | €1,167 | - | -€1,167 | |
| Total equity and liabilities | 10/49 | €718,874 | €1,055,924 | +€337,050 | +46.9% |
| Equity | 10/15 | €247,271 | €261,676 | +€14,404 | +5.8% |
| Contributions | 10/11 | €208,600 | €208,600 | = | 0.0% |
| Reserves | 13 | €38,671 | €53,076 | +€14,404 | +37.2% |
| Non-distributable reserves | 130/1 | €1,650 | €1,650 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,650 | €1,650 | = | 0.0% |
| Distributable reserves | 133 | €37,021 | €51,425 | +€14,404 | +38.9% |
| Amounts payable | 17/49 | €471,603 | €794,249 | +€322,646 | +68.4% |
| Amounts payable within one year | 42/48 | €470,866 | €793,849 | +€322,984 | +68.6% |
| Trade debts | 44 | €250,866 | €573,336 | +€322,471 | +128.5% |
| Suppliers | 440/4 | €250,866 | €573,336 | +€322,471 | +128.5% |
| Taxes, remuneration and social security | 45 | - | €513 | +€513 | |
| Taxes | 450/3 | - | €513 | +€513 | |
| Other amounts payable | 47/48 | €220,000 | €220,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €738 | €400 | -€338 | -45.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €513 | €741 | +€229 | +44.6% |
| Other operating charges | 640/8 | €569 | €372 | -€197 | -34.6% |
| Gross operating margin | 9900 | €214,926 | €208,275 | -€6,651 | -3.1% |
| Operating profit (loss) | 9901 | €213,844 | €207,161 | -€6,683 | -3.1% |
| Financial income | 75/76B | €13,294 | €33,705 | +€20,411 | +153.5% |
| Recurring financial income | 75 | €13,294 | €33,705 | +€20,411 | +153.5% |
| Financial charges | 65/66B | €1,035 | €3,429 | +€2,394 | +231.4% |
| Recurring financial charges | 65 | €1,035 | €3,429 | +€2,394 | +231.4% |
| Profit (loss) for the period before taxes | 9903 | €226,103 | €237,437 | +€11,333 | +5.0% |
| Income taxes | 67/77 | €2,998 | €3,032 | +€34 | +1.1% |
| Profit (loss) for the period | 9904 | €223,105 | €234,404 | +€11,299 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €223,105 | €234,404 | +€11,299 | +5.1% |
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.