B & B HOUSING: 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.
B & B HOUSING
Largest movements
- Cash -€18,049
down €18,049 (-31.3%), from €57,703 to €39,654
mainly Other debts (-€21,800) and Tax, wage and social debts (-€5,568)
- Tangible fixed assets -€13,386
down €13,386 (-1.8%), from €744,661 to €731,275
of which Assets under construction and advance payments: -€10,364
- Other debts -€21,800
down €21,800 (-9.4%), from €230,888 to €209,088
- Gross operating margin -€3,101
down €3,101 (-14.2%), from €21,870 to €18,769
- Other operating charges -€1,993
down €1,993 (-43.1%), from €4,624 to €2,631
- Depreciation -€1,141
down €1,141 (-7.9%), from €14,527 to €13,386
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 | €802,406 | €770,929 | -€31,477 | -3.9% |
| Fixed assets | 21/28 | €744,661 | €731,275 | -€13,386 | -1.8% |
| Tangible fixed assets | 22/27 | €744,661 | €731,275 | -€13,386 | -1.8% |
| Land and buildings | 22 | €699,128 | €696,106 | -€3,022 | -0.4% |
| Assets under construction and advance payments | 27 | €45,533 | €35,169 | -€10,364 | -22.8% |
| Current assets | 29/58 | €57,745 | €39,654 | -€18,091 | -31.3% |
| Cash at bank and in hand | 54/58 | €57,703 | €39,654 | -€18,049 | -31.3% |
| Deferred charges and accrued income | 490/1 | €42 | - | -€42 | |
| Total equity and liabilities | 10/49 | €802,406 | €770,929 | -€31,477 | -3.9% |
| Equity | 10/15 | €552,071 | €554,492 | +€2,421 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €679,432 | €679,432 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,961 | -€143,540 | +€2,421 | +1.7% |
| Amounts payable | 17/49 | €250,335 | €216,437 | -€33,898 | -13.5% |
| Amounts payable after more than one year | 17 | €5,221 | - | -€5,221 | |
| Financial debts | 170/4 | €5,221 | - | -€5,221 | |
| Amounts payable within one year | 42/48 | €245,114 | €216,437 | -€28,677 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €7,701 | €5,221 | -€2,480 | -32.2% |
| Trade debts | 44 | €957 | €2,128 | +€1,171 | +122% |
| Suppliers | 440/4 | €957 | €2,128 | +€1,171 | +122% |
| Taxes, remuneration and social security | 45 | €5,568 | - | -€5,568 | |
| Taxes | 450/3 | €1,456 | - | -€1,456 | |
| Remuneration and social security | 454/9 | €4,112 | - | -€4,112 | |
| Other amounts payable | 47/48 | €230,888 | €209,088 | -€21,800 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,527 | €13,386 | -€1,141 | -7.9% |
| Other operating charges | 640/8 | €4,624 | €2,631 | -€1,993 | -43.1% |
| Gross operating margin | 9900 | €21,870 | €18,769 | -€3,101 | -14.2% |
| Operating profit (loss) | 9901 | €2,719 | €2,752 | +€33 | +1.2% |
| Financial charges | 65/66B | €467 | €332 | -€135 | -28.9% |
| Recurring financial charges | 65 | €467 | €332 | -€135 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €2,252 | €2,420 | +€168 | +7.5% |
| Profit (loss) for the period | 9904 | €2,252 | €2,420 | +€168 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,252 | €2,420 | +€168 | +7.5% |
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 29 October 2026 via checked.be.