BPYP Consultancy: 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.
BPYP Consultancy
Largest movements
- Cash +€9,483
up €9,483 (+27.6%), from €34,297 to €43,780
mainly Net result for the year (+€21,141) and Depreciation (+€2,977)
- Tangible fixed assets -€2,977
down €2,977 (-12.2%), from €24,397 to €21,420
- Profit (loss) carried forward +€21,141
up €21,141 (+32.5%), from €65,076 to €86,217
- Trade debts -€7,495
down €7,495 (-56.7%), from €13,221 to €5,725
- Tax, wage and social debts -€5,036
down €5,036 (-68.2%), from €7,380 to €2,345
of which Taxes: -€5,236
- Advances received -€2,222
down €2,222 (-13.4%), from €16,621 to €14,399
- Gross operating margin +€10,688
up €10,688 (+42.4%), from €25,236 to €35,923
- Taxes +€3,178
up €3,178 (+68.9%), from €4,612 to €7,790
- Staff costs +€1,686
up €1,686 (+199%), from €848 to €2,535
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 | €104,298 | €110,686 | +€6,388 | +6.1% |
| Fixed assets | 21/28 | €24,397 | €21,420 | -€2,977 | -12.2% |
| Tangible fixed assets | 22/27 | €24,397 | €21,420 | -€2,977 | -12.2% |
| Land and buildings | 22 | €11,240 | €10,024 | -€1,216 | -10.8% |
| Plant, machinery and equipment | 23 | €5,841 | €5,171 | -€670 | -11.5% |
| Furniture and vehicles | 24 | €1,727 | €1,296 | -€431 | -24.9% |
| Other tangible fixed assets | 26 | €5,589 | €4,929 | -€660 | -11.8% |
| Current assets | 29/58 | €79,901 | €89,266 | +€9,365 | +11.7% |
| Amounts receivable within one year | 40/41 | €45,145 | €45,487 | +€342 | +0.8% |
| Trade receivables | 40 | €29,087 | €25,416 | -€3,671 | -12.6% |
| Other amounts receivable | 41 | €16,057 | €20,070 | +€4,013 | +25.0% |
| Cash at bank and in hand | 54/58 | €34,297 | €43,780 | +€9,483 | +27.6% |
| Deferred charges and accrued income | 490/1 | €459 | - | -€459 | |
| Total equity and liabilities | 10/49 | €104,298 | €110,686 | +€6,388 | +6.1% |
| Equity | 10/15 | €67,076 | €88,217 | +€21,141 | +31.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,076 | €86,217 | +€21,141 | +32.5% |
| Amounts payable | 17/49 | €37,222 | €22,469 | -€14,753 | -39.6% |
| Amounts payable within one year | 42/48 | €37,222 | €22,469 | -€14,753 | -39.6% |
| Trade debts | 44 | €13,221 | €5,725 | -€7,495 | -56.7% |
| Suppliers | 440/4 | €13,221 | €5,725 | -€7,495 | -56.7% |
| Advances received on contracts in progress | 46 | €16,621 | €14,399 | -€2,222 | -13.4% |
| Taxes, remuneration and social security | 45 | €7,380 | €2,345 | -€5,036 | -68.2% |
| Taxes | 450/3 | €7,380 | €2,145 | -€5,236 | -70.9% |
| Remuneration and social security | 454/9 | - | €200 | +€200 | |
| Remuneration, social security and pensions | 62 | €848 | €2,535 | +€1,686 | +199% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,681 | €2,977 | +€296 | +11.0% |
| Other operating charges | 640/8 | €1,564 | €1,402 | -€162 | -10.3% |
| Gross operating margin | 9900 | €25,236 | €35,923 | +€10,688 | +42.4% |
| Operating profit (loss) | 9901 | €20,143 | €29,010 | +€8,867 | +44.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -96.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -96.0% |
| Financial charges | 65/66B | €74 | €79 | +€6 | +7.7% |
| Recurring financial charges | 65 | €74 | €79 | +€6 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €20,069 | €28,931 | +€8,861 | +44.2% |
| Income taxes | 67/77 | €4,612 | €7,790 | +€3,178 | +68.9% |
| Profit (loss) for the period | 9904 | €15,457 | €21,141 | +€5,684 | +36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,457 | €21,141 | +€5,684 | +36.8% |
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 16 October 2026 via checked.be.