BP&CO: 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.
BP&CO
Largest movements
- Tangible fixed assets -€6,957
down €6,957 (-37.9%), from €18,374 to €11,417
of which Plant, machinery and equipment: -€5,977
- Receivables within one year -€2,080
down €2,080 (-45.8%), from €4,538 to €2,459
of which Other amounts receivable: -€2,258
- Cash +€578
up €578 (+49.5%), from €1,167 to €1,746
mainly Depreciation (+€7,448) and Other debts (+€4,403)
- Profit (loss) carried forward -€9,991
down €9,991, from €9,893 to -€98
- Other debts +€4,403
up €4,403 (+67.6%), from €6,513 to €10,916
- Debts after one year -€3,586
down €3,586 (-38.9%), from €9,220 to €5,634
- Tax, wage and social debts +€1,269
up €1,269 (+749%), from €169 to €1,438
- Accrued charges and deferred income -€850
down €850 (-100%), from €850 to €0
- Gross operating margin +€5,390
up €5,390, from -€4,627 to €763
- Financial charges -€994
down €994 (-31.2%), from €3,181 to €2,187
- Depreciation -€374
down €374 (-4.8%), from €7,821 to €7,448
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 | €32,490 | €23,975 | -€8,515 | -26.2% |
| Fixed assets | 21/28 | €18,374 | €11,417 | -€6,957 | -37.9% |
| Tangible fixed assets | 22/27 | €18,374 | €11,417 | -€6,957 | -37.9% |
| Plant, machinery and equipment | 23 | €16,508 | €10,530 | -€5,977 | -36.2% |
| Furniture and vehicles | 24 | €1,058 | €780 | -€277 | -26.2% |
| Other tangible fixed assets | 26 | €809 | €106 | -€703 | -86.9% |
| Current assets | 29/58 | €14,116 | €12,559 | -€1,558 | -11.0% |
| Amounts receivable within one year | 40/41 | €4,538 | €2,459 | -€2,080 | -45.8% |
| Trade receivables | 40 | €180 | €359 | +€178 | +98.7% |
| Other amounts receivable | 41 | €4,358 | €2,100 | -€2,258 | -51.8% |
| Cash at bank and in hand | 54/58 | €1,167 | €1,746 | +€578 | +49.5% |
| Deferred charges and accrued income | 490/1 | €8,411 | €8,355 | -€56 | -0.7% |
| Total equity and liabilities | 10/49 | €32,490 | €23,975 | -€8,515 | -26.2% |
| Equity | 10/15 | €12,393 | €2,402 | -€9,991 | -80.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,893 | -€98 | -€9,991 | |
| Amounts payable | 17/49 | €20,098 | €21,574 | +€1,476 | +7.3% |
| Amounts payable after more than one year | 17 | €9,220 | €5,634 | -€3,586 | -38.9% |
| Financial debts | 170/4 | €9,220 | €5,634 | -€3,586 | -38.9% |
| Amounts payable within one year | 42/48 | €10,028 | €15,939 | +€5,912 | +59.0% |
| Current portion of amounts payable after more than one year | 42 | €3,345 | €3,585 | +€240 | +7.2% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €169 | €1,438 | +€1,269 | +749% |
| Taxes | 450/3 | €169 | €1,438 | +€1,269 | +749% |
| Other amounts payable | 47/48 | €6,513 | €10,916 | +€4,403 | +67.6% |
| Accrued charges and deferred income | 492/3 | €850 | €0 | -€850 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,821 | €7,448 | -€374 | -4.8% |
| Other operating charges | 640/8 | €511 | €557 | +€45 | +8.9% |
| Non-recurring operating charges | 66A | - | €393 | +€393 | |
| Gross operating margin | 9900 | -€4,627 | €763 | +€5,390 | |
| Operating profit (loss) | 9901 | -€12,960 | -€7,635 | +€5,325 | +41.1% |
| Financial income | 75/76B | €1 | €0 | -€0 | -80.4% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -80.4% |
| Financial charges | 65/66B | €3,181 | €2,187 | -€994 | -31.2% |
| Recurring financial charges | 65 | €3,181 | €2,187 | -€994 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,141 | -€9,823 | +€6,318 | +39.1% |
| Income taxes | 67/77 | €169 | €169 | -€1 | -0.5% |
| Profit (loss) for the period | 9904 | -€16,310 | -€9,991 | +€6,319 | +38.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,310 | -€9,991 | +€6,319 | +38.7% |
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 25 October 2026 via checked.be.