BPT Group: 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 Group
Largest movements
- Cash +€22,236
up €22,236 (+52.1%), from €42,649 to €64,885
mainly Depreciation (+€16,512) and Net result for the year (+€14,471)
- Tangible fixed assets -€16,512
down €16,512 (-22.7%), from €72,810 to €56,298
of which Leasing and similar rights: -€13,440
- Receivables within one year +€4,634
up €4,634 (+36.2%), from €12,802 to €17,436
of which Trade receivables: +€4,590
- Deferred charges and accrued income +€1,586
up €1,586 (+119.2%), from €1,330 to €2,916
- Reserves +€14,471
up €14,471 (+30.7%), from €47,139 to €61,610
- Debts after one year -€11,093
down €11,093 (-24.0%), from €46,280 to €35,187
- Tax, wage and social debts +€6,710
up €6,710 (+75.0%), from €8,950 to €15,660
of which Taxes: +€7,291
- Gross operating margin -€41,122
down €41,122 (-48.4%), from €84,959 to €43,837
- Taxes -€14,474
down €14,474 (-64.6%), from €22,412 to €7,938
- Depreciation +€12,934
up €12,934 (+361.5%), from €3,578 to €16,512
- Financial charges +€2,704
up €2,704 (+777.1%), from €348 to €3,052
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 | €129,591 | €141,535 | +€11,944 | +9.2% |
| Fixed assets | 21/28 | €72,810 | €56,298 | -€16,512 | -22.7% |
| Tangible fixed assets | 22/27 | €72,810 | €56,298 | -€16,512 | -22.7% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €6,751 | €3,679 | -€3,072 | -45.5% |
| Leasing and similar rights | 25 | €66,059 | €52,619 | -€13,440 | -20.3% |
| Current assets | 29/58 | €56,781 | €85,237 | +€28,456 | +50.1% |
| Amounts receivable within one year | 40/41 | €12,802 | €17,436 | +€4,634 | +36.2% |
| Trade receivables | 40 | €12,802 | €17,392 | +€4,590 | +35.9% |
| Other amounts receivable | 41 | - | €44 | +€44 | |
| Cash at bank and in hand | 54/58 | €42,649 | €64,885 | +€22,236 | +52.1% |
| Deferred charges and accrued income | 490/1 | €1,330 | €2,916 | +€1,586 | +119.2% |
| Total equity and liabilities | 10/49 | €129,591 | €141,535 | +€11,944 | +9.2% |
| Equity | 10/15 | €57,470 | €71,941 | +€14,471 | +25.2% |
| Contributions | 10/11 | €10,331 | €10,331 | = | 0.0% |
| Reserves | 13 | €47,139 | €61,610 | +€14,471 | +30.7% |
| Distributable reserves | 133 | €47,139 | €61,610 | +€14,471 | +30.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €72,121 | €69,594 | -€2,527 | -3.5% |
| Amounts payable after more than one year | 17 | €46,280 | €35,187 | -€11,093 | -24.0% |
| Financial debts | 170/4 | €46,280 | €35,187 | -€11,093 | -24.0% |
| Amounts payable within one year | 42/48 | €25,841 | €34,407 | +€8,566 | +33.1% |
| Current portion of amounts payable after more than one year | 42 | €10,631 | €11,093 | +€462 | +4.3% |
| Trade debts | 44 | €1,303 | €2,460 | +€1,157 | +88.7% |
| Suppliers | 440/4 | €1,303 | €2,460 | +€1,157 | +88.7% |
| Taxes, remuneration and social security | 45 | €8,950 | €15,660 | +€6,710 | +75.0% |
| Taxes | 450/3 | €6,710 | €14,000 | +€7,291 | +108.7% |
| Remuneration and social security | 454/9 | €2,240 | €1,660 | -€580 | -25.9% |
| Other amounts payable | 47/48 | €4,957 | €5,194 | +€237 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,578 | €16,512 | +€12,934 | +361.5% |
| Other operating charges | 640/8 | €1,277 | €1,864 | +€588 | +46.0% |
| Non-recurring operating charges | 66A | €1,164 | €0 | -€1,164 | -100.0% |
| Gross operating margin | 9900 | €84,959 | €43,837 | -€41,122 | -48.4% |
| Operating profit (loss) | 9901 | €78,941 | €25,460 | -€53,480 | -67.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €348 | €3,052 | +€2,704 | +777.1% |
| Recurring financial charges | 65 | €348 | €3,052 | +€2,704 | +777.1% |
| Profit (loss) for the period before taxes | 9903 | €78,593 | €22,409 | -€56,184 | -71.5% |
| Income taxes | 67/77 | €22,412 | €7,938 | -€14,474 | -64.6% |
| Profit (loss) for the period | 9904 | €56,181 | €14,471 | -€41,710 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,181 | €14,471 | -€41,710 | -74.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.