BPH SOLUTION: 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.
"BPH SOLUTION"
Largest movements
- Tangible fixed assets +€39,411
up €39,411 (+911%), from €4,326 to €43,736
of which Furniture and vehicles: +€39,262
- Receivables within one year -€18,101
down €18,101 (-26.9%), from €67,214 to €49,114
of which Trade receivables: -€18,793
- Cash -€9,661
down €9,661 (-99.9%), from €9,672 to €11
mainly Investment in fixed assets (net) (-€45,129) and Tax, wage and social debts (-€14,152)
- Debts after one year +€27,220
up €27,220 (+1,900%), from €1,433 to €28,653
- Tax, wage and social debts -€14,152
down €14,152 (-93.6%), from €15,113 to €961
of which Taxes: -€14,472
- Profit (loss) carried forward -€9,170
down €9,170 (-39.4%), from €23,267 to €14,097
- Current portion of long-term debt +€7,133
up €7,133 (+124%), from €5,763 to €12,896
- Gross operating margin -€39,176
down €39,176 (-97.2%), from €40,320 to €1,144
- Taxes -€10,893
down €10,893 (-94.2%), from €11,560 to €667
- Depreciation +€4,452
up €4,452 (+351%), from €1,267 to €5,719
- Financial charges -€492
down €492 (-16.8%), from €2,925 to €2,433
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 | €81,572 | €93,074 | +€11,501 | +14.1% |
| Fixed assets | 21/28 | €4,326 | €43,736 | +€39,411 | +911% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €4,326 | €43,736 | +€39,411 | +911% |
| Plant, machinery and equipment | 23 | €1,178 | €1,327 | +€149 | +12.7% |
| Furniture and vehicles | 24 | €3,148 | €42,410 | +€39,262 | +1,247% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €77,246 | €49,337 | -€27,909 | -36.1% |
| Amounts receivable within one year | 40/41 | €67,214 | €49,114 | -€18,101 | -26.9% |
| Trade receivables | 40 | €26,369 | €7,576 | -€18,793 | -71.3% |
| Other amounts receivable | 41 | €40,846 | €41,538 | +€693 | +1.7% |
| Cash at bank and in hand | 54/58 | €9,672 | €11 | -€9,661 | -99.9% |
| Deferred charges and accrued income | 490/1 | €360 | €212 | -€148 | -41.0% |
| Total equity and liabilities | 10/49 | €81,572 | €93,074 | +€11,501 | +14.1% |
| Equity | 10/15 | €53,427 | €44,257 | -€9,170 | -17.2% |
| Contributions | 10/11 | €18,610 | €18,610 | = | 0.0% |
| Reserves | 13 | €11,550 | €11,550 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,550 | €11,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,267 | €14,097 | -€9,170 | -39.4% |
| Amounts payable | 17/49 | €28,145 | €48,816 | +€20,671 | +73.4% |
| Amounts payable after more than one year | 17 | €1,433 | €28,653 | +€27,220 | +1,900% |
| Financial debts | 170/4 | €1,433 | €28,653 | +€27,220 | +1,900% |
| Amounts payable within one year | 42/48 | €26,712 | €20,163 | -€6,549 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €5,763 | €12,896 | +€7,133 | +124% |
| Trade debts | 44 | €5,836 | €6,307 | +€470 | +8.1% |
| Suppliers | 440/4 | €5,836 | €6,307 | +€470 | +8.1% |
| Taxes, remuneration and social security | 45 | €15,113 | €961 | -€14,152 | -93.6% |
| Taxes | 450/3 | €15,113 | €641 | -€14,472 | -95.8% |
| Remuneration and social security | 454/9 | €0 | €320 | +€320 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,267 | €5,719 | +€4,452 | +351% |
| Other operating charges | 640/8 | €1,302 | €1,573 | +€271 | +20.8% |
| Gross operating margin | 9900 | €40,320 | €1,144 | -€39,176 | -97.2% |
| Operating profit (loss) | 9901 | €37,751 | -€6,147 | -€43,899 | |
| Financial income | 75/76B | €1 | €78 | +€77 | +13,036% |
| Recurring financial income | 75 | €1 | €78 | +€77 | +13,036% |
| Financial charges | 65/66B | €2,925 | €2,433 | -€492 | -16.8% |
| Recurring financial charges | 65 | €2,925 | €2,433 | -€492 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €34,827 | -€8,503 | -€43,330 | |
| Income taxes | 67/77 | €11,560 | €667 | -€10,893 | -94.2% |
| Profit (loss) for the period | 9904 | €23,267 | -€9,170 | -€32,437 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,267 | -€9,170 | -€32,437 |
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 24 October 2026 via checked.be.