B@HOME: 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@HOME
Largest movements
- Cash -€406,014
down €406,014 (-67.0%), from €605,786 to €199,772
mainly Contributions, distributions and other (-€333,659) and Receivables within one year (-€235,994)
- Receivables within one year +€235,994
up €235,994 (+149%), from €158,421 to €394,415
of which Trade receivables: +€254,084
- Financial fixed assets +€11,653
up €11,653 (+96.6%), from €12,063 to €23,716
- Profit (loss) carried forward -€271,904
down €271,904 (-57.9%), from €469,278 to €197,374
- Accrued charges and deferred income +€155,423
new in 2025: €155,423
- Tax, wage and social debts +€78,558
up €78,558 (+134%), from €58,557 to €137,115
of which Taxes: +€72,538
- Trade debts -€69,370
down €69,370 (-69.8%), from €99,380 to €30,010
- Reserves -€42,465
down €42,465 (-22.1%), from €191,980 to €149,515
- Gross operating margin -€215,535
down €215,535 (-60.6%), from €355,567 to €140,032
- Taxes -€43,537
down €43,537 (-74.2%), from €58,667 to €15,130
- Other operating charges -€7,570
down €7,570 (-44.3%), from €17,088 to €9,518
- Depreciation -€4,073
down €4,073 (-26.4%), from €15,417 to €11,344
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 | €1,140,656 | €971,029 | -€169,628 | -14.9% |
| Fixed assets | 21/28 | €375,381 | €375,691 | +€309 | +0.1% |
| Intangible fixed assets | 21 | €511 | - | -€511 | |
| Tangible fixed assets | 22/27 | €362,807 | €351,975 | -€10,832 | -3.0% |
| Land and buildings | 22 | €355,063 | €349,013 | -€6,050 | -1.7% |
| Plant, machinery and equipment | 23 | €1,917 | €1,426 | -€490 | -25.6% |
| Furniture and vehicles | 24 | €5,828 | €1,536 | -€4,292 | -73.6% |
| Financial fixed assets | 28 | €12,063 | €23,716 | +€11,653 | +96.6% |
| Current assets | 29/58 | €765,275 | €595,338 | -€169,937 | -22.2% |
| Amounts receivable within one year | 40/41 | €158,421 | €394,415 | +€235,994 | +149% |
| Trade receivables | 40 | €127,995 | €382,079 | +€254,084 | +199% |
| Other amounts receivable | 41 | €30,426 | €12,336 | -€18,090 | -59.5% |
| Cash at bank and in hand | 54/58 | €605,786 | €199,772 | -€406,014 | -67.0% |
| Deferred charges and accrued income | 490/1 | €1,067 | €1,150 | +€83 | +7.8% |
| Total equity and liabilities | 10/49 | €1,140,656 | €971,029 | -€169,628 | -14.9% |
| Equity | 10/15 | €681,718 | €367,349 | -€314,370 | -46.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €191,980 | €149,515 | -€42,465 | -22.1% |
| Distributable reserves | 133 | €191,980 | €149,515 | -€42,465 | -22.1% |
| Profit (loss) carried forward | 14 | €469,278 | €197,374 | -€271,904 | -57.9% |
| Amounts payable | 17/49 | €458,938 | €603,680 | +€144,742 | +31.5% |
| Amounts payable after more than one year | 17 | €275,720 | €254,293 | -€21,428 | -7.8% |
| Financial debts | 170/4 | €275,720 | €254,293 | -€21,428 | -7.8% |
| Amounts payable within one year | 42/48 | €183,218 | €193,964 | +€10,746 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €20,774 | €21,428 | +€653 | +3.1% |
| Trade debts | 44 | €99,380 | €30,010 | -€69,370 | -69.8% |
| Suppliers | 440/4 | €99,380 | €30,010 | -€69,370 | -69.8% |
| Taxes, remuneration and social security | 45 | €58,557 | €137,115 | +€78,558 | +134% |
| Taxes | 450/3 | €49,572 | €122,110 | +€72,538 | +146% |
| Remuneration and social security | 454/9 | €8,985 | €15,005 | +€6,019 | +67.0% |
| Other amounts payable | 47/48 | €4,506 | €5,411 | +€906 | +20.1% |
| Accrued charges and deferred income | 492/3 | - | €155,423 | +€155,423 | |
| Remuneration, social security and pensions | 62 | €78,460 | €77,500 | -€960 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,417 | €11,344 | -€4,073 | -26.4% |
| Other operating charges | 640/8 | €17,088 | €9,518 | -€7,570 | -44.3% |
| Gross operating margin | 9900 | €355,567 | €140,032 | -€215,535 | -60.6% |
| Operating profit (loss) | 9901 | €244,602 | €41,671 | -€202,931 | -83.0% |
| Financial income | 75/76B | €2,025 | €3,654 | +€1,628 | +80.4% |
| Recurring financial income | 75 | €2,025 | €3,654 | +€1,628 | +80.4% |
| Financial charges | 65/66B | €13,428 | €10,905 | -€2,522 | -18.8% |
| Recurring financial charges | 65 | €13,428 | €10,905 | -€2,522 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €233,199 | €34,419 | -€198,780 | -85.2% |
| Income taxes | 67/77 | €58,667 | €15,130 | -€43,537 | -74.2% |
| Profit (loss) for the period | 9904 | €174,533 | €19,289 | -€155,243 | -88.9% |
| Profit (loss) for the period to be appropriated | 9905 | €174,533 | €19,289 | -€155,243 | -88.9% |
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 20 October 2026 via checked.be.