b.HOUSE Constructions: what changed
Two fiscal 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.HOUSE Constructions
Largest movements
- Stocks and contracts -€34,217
no longer reported in 2025 (was €34,217)
- Receivables within one year -€23,543
down €23,543 (-70.5%), from €33,397 to €9,854
of which Trade receivables: -€33,397
- Cash -€12,462
down €12,462 (-14.6%), from €85,394 to €72,932
mainly Tax, wage and social debts (-€34,129) and Other debts (-€20,999)
- Tangible fixed assets -€6,347
down €6,347 (-44.5%), from €14,271 to €7,924
of which Furniture and vehicles: -€5,788
- Tax, wage and social debts -€34,129
down €34,129 (-74.5%), from €45,782 to €11,653
- Other debts -€20,999
down €20,999 (-42.2%), from €49,783 to €28,784
- Advances received -€15,000
no longer reported in 2025 (was €15,000)
- Reserves -€5,000
down €5,000 (-11.1%), from €45,000 to €40,000
- Gross operating margin -€76,676
down €76,676 (-97.1%), from €79,004 to €2,328
- Taxes -€14,022
down €14,022 (-98.9%), from €14,172 to €150
- Staff costs -€1,706
down €1,706 (-85.1%), from €2,004 to €298
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.
Cash bridge derived
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 | €172,521 | €95,142 | -€77,379 | -44.9% |
| Fixed assets | 21/28 | €17,216 | €10,869 | -€6,347 | -36.9% |
| Tangible fixed assets | 22/27 | €14,271 | €7,924 | -€6,347 | -44.5% |
| Plant, machinery and equipment | 23 | €419 | €200 | -€219 | -52.3% |
| Furniture and vehicles | 24 | €11,133 | €5,345 | -€5,788 | -52.0% |
| Other tangible fixed assets | 26 | €2,719 | €2,379 | -€340 | -12.5% |
| Financial fixed assets | 28 | €2,945 | €2,945 | = | 0.0% |
| Current assets | 29/58 | €155,305 | €84,273 | -€71,032 | -45.7% |
| Stocks and contracts in progress | 3 | €34,217 | - | -€34,217 | |
| Contracts in progress | 37 | €34,217 | - | -€34,217 | |
| Amounts receivable within one year | 40/41 | €33,397 | €9,854 | -€23,543 | -70.5% |
| Trade receivables | 40 | €33,397 | - | -€33,397 | |
| Other amounts receivable | 41 | - | €9,854 | +€9,854 | |
| Cash at bank and in hand | 54/58 | €85,394 | €72,932 | -€12,462 | -14.6% |
| Deferred charges and accrued income | 490/1 | €2,297 | €1,487 | -€810 | -35.3% |
| Total equity and liabilities | 10/49 | €172,521 | €95,142 | -€77,379 | -44.9% |
| Equity | 10/15 | €55,970 | €49,927 | -€6,043 | -10.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,000 | €40,000 | -€5,000 | -11.1% |
| Distributable reserves | 133 | €45,000 | €40,000 | -€5,000 | -11.1% |
| Profit (loss) carried forward | 14 | €4,770 | €3,727 | -€1,043 | -21.9% |
| Amounts payable | 17/49 | €116,551 | €45,215 | -€71,336 | -61.2% |
| Amounts payable within one year | 42/48 | €116,551 | €45,215 | -€71,336 | -61.2% |
| Current portion of amounts payable after more than one year | 42 | €3,244 | €3,366 | +€122 | +3.8% |
| Trade debts | 44 | €2,742 | €1,412 | -€1,330 | -48.5% |
| Suppliers | 440/4 | €2,742 | €1,412 | -€1,330 | -48.5% |
| Advances received on contracts in progress | 46 | €15,000 | - | -€15,000 | |
| Taxes, remuneration and social security | 45 | €45,782 | €11,653 | -€34,129 | -74.5% |
| Taxes | 450/3 | €45,782 | €11,653 | -€34,129 | -74.5% |
| Other amounts payable | 47/48 | €49,783 | €28,784 | -€20,999 | -42.2% |
| Remuneration, social security and pensions | 62 | €2,004 | €298 | -€1,706 | -85.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,347 | €6,347 | = | 0.0% |
| Other operating charges | 640/8 | €1,401 | €1,283 | -€118 | -8.4% |
| Gross operating margin | 9900 | €79,004 | €2,328 | -€76,676 | -97.1% |
| Operating profit (loss) | 9901 | €69,252 | -€5,600 | -€74,852 | |
| Financial income | 75/76B | €39 | €86 | +€47 | +120.5% |
| Recurring financial income | 75 | €39 | €86 | +€47 | +120.5% |
| Financial charges | 65/66B | €200 | €379 | +€179 | +89.5% |
| Recurring financial charges | 65 | €200 | €379 | +€179 | +89.5% |
| Profit (loss) for the period before taxes | 9903 | €69,091 | -€5,893 | -€74,984 | |
| Income taxes | 67/77 | €14,172 | €150 | -€14,022 | -98.9% |
| Profit (loss) for the period | 9904 | €54,919 | -€6,043 | -€60,962 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,919 | -€6,043 | -€60,962 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.