BPTC: 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.
BPTC
Largest movements
- Receivables within one year -€5,031
down €5,031 (-35.5%), from €14,185 to €9,154
of which Trade receivables: -€4,772
- Tangible fixed assets +€769
up €769 (+32.9%), from €2,337 to €3,106
- Profit (loss) carried forward -€20,606
down €20,606 (-8.2%), from -€249,805 to -€270,411
- Other debts +€13,809
up €13,809 (+7.3%), from €188,100 to €201,909
- Trade debts +€3,639
up €3,639 (+53.4%), from €6,808 to €10,446
- Tax, wage and social debts -€1,099
down €1,099 (-84.6%), from €1,299 to €200
- Financial charges -€9,229
down €9,229 (-100.0%), from €9,230 to €0
- Gross operating margin -€2,242
down €2,242 (-16.2%), from -€13,804 to -€16,045
- Taxes -€760
down €760 (-16.0%), from €4,742 to €3,982
- Depreciation -€642
down €642 (-41.0%), from €1,567 to €924
- Financial income +€365
up €365 (+292.4%), from €125 to €490
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 | €17,455 | €13,097 | -€4,358 | -25.0% |
| Fixed assets | 21/28 | €2,337 | €3,106 | +€769 | +32.9% |
| Tangible fixed assets | 22/27 | €2,337 | €3,106 | +€769 | +32.9% |
| Plant, machinery and equipment | 23 | €2,337 | €3,106 | +€769 | +32.9% |
| Current assets | 29/58 | €15,118 | €9,990 | -€5,127 | -33.9% |
| Amounts receivable within one year | 40/41 | €14,185 | €9,154 | -€5,031 | -35.5% |
| Trade receivables | 40 | €4,772 | €0 | -€4,772 | -100.0% |
| Other amounts receivable | 41 | €9,413 | €9,154 | -€259 | -2.8% |
| Cash at bank and in hand | 54/58 | €158 | €20 | -€138 | -87.5% |
| Deferred charges and accrued income | 490/1 | €775 | €816 | +€42 | +5.4% |
| Total equity and liabilities | 10/49 | €17,455 | €13,097 | -€4,358 | -25.0% |
| Equity | 10/15 | -€187,768 | -€208,374 | -€20,606 | -11.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €41,578 | €41,578 | = | 0.0% |
| Distributable reserves | 133 | €41,578 | €41,578 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€249,805 | -€270,411 | -€20,606 | -8.2% |
| Amounts payable | 17/49 | €205,223 | €221,470 | +€16,248 | +7.9% |
| Amounts payable within one year | 42/48 | €205,223 | €221,470 | +€16,248 | +7.9% |
| Financial debts | 43 | €9,017 | €8,916 | -€101 | -1.1% |
| Credit institutions | 430/8 | €9,017 | €8,916 | -€101 | -1.1% |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €6,808 | €10,446 | +€3,639 | +53.4% |
| Suppliers | 440/4 | €6,808 | €10,446 | +€3,639 | +53.4% |
| Taxes, remuneration and social security | 45 | €1,299 | €200 | -€1,099 | -84.6% |
| Taxes | 450/3 | €1,299 | €200 | -€1,099 | -84.6% |
| Other amounts payable | 47/48 | €188,100 | €201,909 | +€13,809 | +7.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,567 | €924 | -€642 | -41.0% |
| Other operating charges | 640/8 | €325 | €144 | -€181 | -55.6% |
| Gross operating margin | 9900 | -€13,804 | -€16,045 | -€2,242 | -16.2% |
| Operating profit (loss) | 9901 | -€15,695 | -€17,114 | -€1,419 | -9.0% |
| Financial income | 75/76B | €125 | €490 | +€365 | +292.4% |
| Recurring financial income | 75 | €125 | €490 | +€365 | +292.4% |
| Financial charges | 65/66B | €9,230 | €0 | -€9,229 | -100.0% |
| Recurring financial charges | 65 | €9,230 | €0 | -€9,229 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,800 | -€16,624 | +€8,176 | +33.0% |
| Income taxes | 67/77 | €4,742 | €3,982 | -€760 | -16.0% |
| Profit (loss) for the period | 9904 | -€29,542 | -€20,606 | +€8,936 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,542 | -€20,606 | +€8,936 | +30.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.