BUPOL FLOOR: 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.
BUPOL FLOOR
Largest movements
- Tangible fixed assets -€13,507
down €13,507 (-4.1%), from €329,859 to €316,353
of which Land and buildings: -€9,018
- Receivables within one year -€4,676
down €4,676 (-33.2%), from €14,079 to €9,404
of which Trade receivables: -€5,040
- Debts after one year -€12,307
down €12,307 (-6.0%), from €206,304 to €193,997
- Tax, wage and social debts -€5,683
down €5,683 (-11.9%), from €47,742 to €42,059
of which Remuneration and social security: -€8,350
- Trade debts +€4,417
up €4,417 (+518%), from €853 to €5,271
- Other debts -€4,137
down €4,137 (-73.4%), from €5,637 to €1,500
- Gross operating margin +€23,678
up €23,678 (+63.0%), from €37,561 to €61,239
- Staff costs +€10,737
up €10,737 (+47.0%), from €22,849 to €33,587
- Depreciation +€4,075
up €4,075 (+41.3%), from €9,860 to €13,935
- Financial charges +€2,752
up €2,752 (+43.7%), from €6,297 to €9,049
- Other operating charges +€1,684
up €1,684 (+178%), from €945 to €2,629
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 | €360,061 | €345,161 | -€14,900 | -4.1% |
| Fixed assets | 21/28 | €329,859 | €316,353 | -€13,507 | -4.1% |
| Tangible fixed assets | 22/27 | €329,859 | €316,353 | -€13,507 | -4.1% |
| Land and buildings | 22 | €316,725 | €307,707 | -€9,018 | -2.8% |
| Plant, machinery and equipment | 23 | €11,024 | €8,646 | -€2,378 | -21.6% |
| Furniture and vehicles | 24 | €2,111 | - | -€2,111 | |
| Current assets | 29/58 | €30,201 | €28,808 | -€1,393 | -4.6% |
| Amounts receivable within one year | 40/41 | €14,079 | €9,404 | -€4,676 | -33.2% |
| Trade receivables | 40 | €13,123 | €8,083 | -€5,040 | -38.4% |
| Other amounts receivable | 41 | €956 | €1,321 | +€364 | +38.1% |
| Cash at bank and in hand | 54/58 | €16,122 | €19,404 | +€3,282 | +20.4% |
| Total equity and liabilities | 10/49 | €360,061 | €345,161 | -€14,900 | -4.1% |
| Equity | 10/15 | €87,803 | €90,156 | +€2,353 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,203 | €71,556 | +€2,353 | +3.4% |
| Amounts payable | 17/49 | €272,258 | €255,005 | -€17,253 | -6.3% |
| Amounts payable after more than one year | 17 | €206,304 | €193,997 | -€12,307 | -6.0% |
| Financial debts | 170/4 | €206,304 | €193,997 | -€12,307 | -6.0% |
| Amounts payable within one year | 42/48 | €65,954 | €61,009 | -€4,945 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €11,722 | €12,179 | +€457 | +3.9% |
| Trade debts | 44 | €853 | €5,271 | +€4,417 | +518% |
| Suppliers | 440/4 | €853 | €5,271 | +€4,417 | +518% |
| Taxes, remuneration and social security | 45 | €47,742 | €42,059 | -€5,683 | -11.9% |
| Taxes | 450/3 | €8,661 | €11,328 | +€2,666 | +30.8% |
| Remuneration and social security | 454/9 | €39,081 | €30,731 | -€8,350 | -21.4% |
| Other amounts payable | 47/48 | €5,637 | €1,500 | -€4,137 | -73.4% |
| Non-recurring operating income | 76A | - | €428 | +€428 | |
| Remuneration, social security and pensions | 62 | €22,849 | €33,587 | +€10,737 | +47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,860 | €13,935 | +€4,075 | +41.3% |
| Other operating charges | 640/8 | €945 | €2,629 | +€1,684 | +178% |
| Gross operating margin | 9900 | €37,561 | €61,239 | +€23,678 | +63.0% |
| Operating profit (loss) | 9901 | €3,906 | €11,088 | +€7,182 | +184% |
| Financial income | 75/76B | €1,036 | €1,155 | +€119 | +11.5% |
| Recurring financial income | 75 | €1,036 | €1,155 | +€119 | +11.5% |
| Financial charges | 65/66B | €6,297 | €9,049 | +€2,752 | +43.7% |
| Recurring financial charges | 65 | €6,297 | €9,049 | +€2,752 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,355 | €3,194 | +€4,549 | |
| Income taxes | 67/77 | €623 | €841 | +€218 | +35.1% |
| Profit (loss) for the period | 9904 | -€1,977 | €2,353 | +€4,330 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,977 | €2,353 | +€4,330 |
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 17 October 2026 via checked.be.