BPI CONSULT: 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.
BPI CONSULT
Largest movements
- Tangible fixed assets +€78,274
up €78,274 (+2,184%), from €3,584 to €81,858
of which Furniture and vehicles: +€78,701
- Financial fixed assets +€42,702
up €42,702, from €0 to €42,702
- Cash -€10,865
down €10,865 (-75.4%), from €14,409 to €3,544
mainly Investment in fixed assets (net) (-€123,620) and Contributions, distributions and other (-€14,500)
- Deferred charges and accrued income +€7,056
up €7,056 (+243%), from €2,899 to €9,954
- Debts after one year +€89,668
new in 2025: €89,668
- Current portion of long-term debt +€21,218
new in 2025: €21,218
- Trade debts +€13,703
up €13,703 (+461%), from €2,972 to €16,675
- Tax, wage and social debts -€11,348
down €11,348 (-100%), from €11,348 to €0
of which Taxes: -€11,348
- Other debts +€3,000
up €3,000 (+26.1%), from €11,500 to €14,500
- Gross operating margin +€3,243
up €3,243 (+14.9%), from €21,813 to €25,057
- Depreciation +€2,097
up €2,097 (+384%), from €547 to €2,644
- Other operating charges +€636
up €636 (+61.2%), from €1,039 to €1,675
- Financial charges +€386
up €386 (+123%), from €313 to €699
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 | €42,440 | €159,223 | +€116,783 | +275% |
| Fixed assets | 21/28 | €3,584 | €124,560 | +€120,976 | +3,375% |
| Tangible fixed assets | 22/27 | €3,584 | €81,858 | +€78,274 | +2,184% |
| Plant, machinery and equipment | 23 | €1,981 | €1,553 | -€427 | -21.6% |
| Furniture and vehicles | 24 | €1,603 | €80,305 | +€78,701 | +4,908% |
| Financial fixed assets | 28 | €0 | €42,702 | +€42,702 | |
| Current assets | 29/58 | €38,856 | €34,663 | -€4,193 | -10.8% |
| Amounts receivable within one year | 40/41 | €21,549 | €21,165 | -€383 | -1.8% |
| Trade receivables | 40 | €18,058 | €9,436 | -€8,622 | -47.7% |
| Other amounts receivable | 41 | €3,491 | €11,729 | +€8,238 | +236% |
| Cash at bank and in hand | 54/58 | €14,409 | €3,544 | -€10,865 | -75.4% |
| Deferred charges and accrued income | 490/1 | €2,899 | €9,954 | +€7,056 | +243% |
| Total equity and liabilities | 10/49 | €42,440 | €159,223 | +€116,783 | +275% |
| Equity | 10/15 | €16,541 | €17,084 | +€542 | +3.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €7,000 | +€1,000 | +16.7% |
| Distributable reserves | 133 | €6,000 | €7,000 | +€1,000 | +16.7% |
| Profit (loss) carried forward | 14 | €541 | €84 | -€458 | -84.5% |
| Amounts payable | 17/49 | €25,899 | €142,140 | +€116,241 | +449% |
| Amounts payable after more than one year | 17 | - | €89,668 | +€89,668 | |
| Financial debts | 170/4 | - | €89,668 | +€89,668 | |
| Amounts payable within one year | 42/48 | €25,820 | €52,393 | +€26,573 | +103% |
| Current portion of amounts payable after more than one year | 42 | - | €21,218 | +€21,218 | |
| Trade debts | 44 | €2,972 | €16,675 | +€13,703 | +461% |
| Suppliers | 440/4 | €2,972 | €16,675 | +€13,703 | +461% |
| Taxes, remuneration and social security | 45 | €11,348 | €0 | -€11,348 | -100% |
| Taxes | 450/3 | €11,348 | €0 | -€11,348 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,500 | €14,500 | +€3,000 | +26.1% |
| Accrued charges and deferred income | 492/3 | €79 | €79 | = | 0.0% |
| Non-recurring operating income | 76A | - | €5,732 | +€5,732 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €547 | €2,644 | +€2,097 | +384% |
| Other operating charges | 640/8 | €1,039 | €1,675 | +€636 | +61.2% |
| Gross operating margin | 9900 | €21,813 | €25,057 | +€3,243 | +14.9% |
| Operating profit (loss) | 9901 | €20,227 | €20,737 | +€510 | +2.5% |
| Financial income | 75/76B | €146 | €396 | +€249 | +170% |
| Recurring financial income | 75 | €146 | €396 | +€249 | +170% |
| Financial charges | 65/66B | €313 | €699 | +€386 | +123% |
| Recurring financial charges | 65 | €313 | €699 | +€386 | +123% |
| Profit (loss) for the period before taxes | 9903 | €20,061 | €20,434 | +€373 | +1.9% |
| Income taxes | 67/77 | €5,558 | €5,391 | -€167 | -3.0% |
| Profit (loss) for the period | 9904 | €14,503 | €15,042 | +€540 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,503 | €15,042 | +€540 | +3.7% |
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 27 October 2026 via checked.be.