BE 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.
BE HOME
Largest movements
- Tangible fixed assets -€19,579
down €19,579 (-1.4%), from €1.4m to €1.3m
of which Land and buildings: -€21,547
- Debts after one year -€51,181
down €51,181 (-16.5%), from €310,538 to €259,358
of which Financial debts: -€51,181
- Other debts +€27,564
up €27,564 (+4.1%), from €664,359 to €691,923
- Gross operating margin -€21,951
down €21,951 (-21.4%), from €102,677 to €80,727
- Depreciation -€7,850
down €7,850 (-12.5%), from €62,677 to €54,827
- Taxes +€3,644
up €3,644, from -€3,644 to €0
- Financial charges -€1,605
down €1,605 (-6.3%), from €25,570 to €23,965
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 | €1,763,127 | €1,727,120 | -€36,007 | -2.0% |
| Fixed assets | 21/28 | €1,351,307 | €1,331,728 | -€19,579 | -1.4% |
| Tangible fixed assets | 22/27 | €1,351,307 | €1,331,728 | -€19,579 | -1.4% |
| Land and buildings | 22 | €1,351,307 | €1,329,761 | -€21,547 | -1.6% |
| Furniture and vehicles | 24 | €0 | €1,967 | +€1,967 | |
| Current assets | 29/58 | €411,820 | €395,392 | -€16,427 | -4.0% |
| Amounts receivable within one year | 40/41 | €373,093 | €367,064 | -€6,029 | -1.6% |
| Other amounts receivable | 41 | €373,093 | €367,064 | -€6,029 | -1.6% |
| Cash at bank and in hand | 54/58 | €38,219 | €24,811 | -€13,409 | -35.1% |
| Deferred charges and accrued income | 490/1 | €507 | €3,517 | +€3,010 | +594.0% |
| Total equity and liabilities | 10/49 | €1,763,127 | €1,727,120 | -€36,007 | -2.0% |
| Equity | 10/15 | €715,447 | €711,795 | -€3,652 | -0.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €114,858 | €114,858 | = | 0.0% |
| Reserves | 13 | €81,200 | €81,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €457,389 | €453,737 | -€3,652 | -0.8% |
| Amounts payable | 17/49 | €1,047,680 | €1,015,326 | -€32,354 | -3.1% |
| Amounts payable after more than one year | 17 | €310,538 | €259,358 | -€51,181 | -16.5% |
| Financial debts | 170/4 | €295,831 | €244,651 | -€51,181 | -17.3% |
| Other amounts payable | 178/9 | €14,707 | €14,707 | = | 0.0% |
| Amounts payable within one year | 42/48 | €734,612 | €754,677 | +€20,065 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €50,405 | €51,181 | +€776 | +1.5% |
| Trade debts | 44 | €14,053 | €6,168 | -€7,885 | -56.1% |
| Suppliers | 440/4 | €14,053 | €6,168 | -€7,885 | -56.1% |
| Taxes, remuneration and social security | 45 | €5,795 | €5,405 | -€390 | -6.7% |
| Taxes | 450/3 | €5,795 | €5,405 | -€390 | -6.7% |
| Other amounts payable | 47/48 | €664,359 | €691,923 | +€27,564 | +4.1% |
| Accrued charges and deferred income | 492/3 | €2,530 | €1,291 | -€1,239 | -49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,677 | €54,827 | -€7,850 | -12.5% |
| Other operating charges | 640/8 | €16,771 | €17,362 | +€591 | +3.5% |
| Gross operating margin | 9900 | €102,677 | €80,727 | -€21,951 | -21.4% |
| Operating profit (loss) | 9901 | €23,229 | €8,537 | -€14,692 | -63.2% |
| Financial income | 75/76B | €12,043 | €11,776 | -€268 | -2.2% |
| Recurring financial income | 75 | €12,043 | €11,776 | -€268 | -2.2% |
| Financial charges | 65/66B | €25,570 | €23,965 | -€1,605 | -6.3% |
| Recurring financial charges | 65 | €25,570 | €23,965 | -€1,605 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €9,702 | -€3,652 | -€13,354 | |
| Income taxes | 67/77 | -€3,644 | €0 | +€3,644 | |
| Profit (loss) for the period | 9904 | €13,346 | -€3,652 | -€16,999 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,346 | -€3,652 | -€16,999 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.