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
- Cash +€157,027
up €157,027 (+171%), from €91,636 to €248,663
mainly Advances received (+€128,285) and Short-term financial debts (+€106,395)
- Stocks and contracts +€57,364
up €57,364 (+4.6%), from €1.3m to €1.3m
of which Stocks: +€92,364
- Receivables within one year +€50,406
up €50,406 (+16,497%), from €306 to €50,711
of which Trade receivables: +€50,711
- Advances received +€128,285
up €128,285 (+33.1%), from €387,540 to €515,825
- Short-term financial debts +€106,395
up €106,395 (+26.5%), from €400,953 to €507,348
- Tax, wage and social debts +€42,857
up €42,857 (+387%), from €11,069 to €53,926
- Debts after one year -€27,527
down €27,527 (-12.2%), from €225,963 to €198,436
of which Other amounts payable: -€21,145
- Gross operating margin +€26,908
up €26,908 (+314%), from €8,580 to €35,488
- Depreciation +€1,479
up €1,479 (+16.9%), from €8,740 to €10,219
- Other operating charges -€365
down €365 (-20.4%), from €1,787 to €1,422
- Financial charges -€359
down €359 (-4.8%), from €7,478 to €7,119
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 | €1,392,752 | €1,644,250 | +€251,498 | +18.1% |
| Fixed assets | 21/28 | €37,172 | €25,054 | -€12,118 | -32.6% |
| Intangible fixed assets | 21 | €4,248 | €2,831 | -€1,417 | -33.4% |
| Tangible fixed assets | 22/27 | €32,923 | €22,223 | -€10,701 | -32.5% |
| Plant, machinery and equipment | 23 | €2,848 | €2,072 | -€776 | -27.2% |
| Furniture and vehicles | 24 | €30,076 | €20,151 | -€9,925 | -33.0% |
| Current assets | 29/58 | €1,355,581 | €1,619,197 | +€263,616 | +19.4% |
| Stocks and contracts in progress | 3 | €1,260,410 | €1,317,774 | +€57,364 | +4.6% |
| Stocks | 30/36 | €951,410 | €1,043,774 | +€92,364 | +9.7% |
| Contracts in progress | 37 | €309,000 | €274,000 | -€35,000 | -11.3% |
| Amounts receivable within one year | 40/41 | €306 | €50,711 | +€50,406 | +16,497% |
| Trade receivables | 40 | €0 | €50,711 | +€50,711 | |
| Other amounts receivable | 41 | €306 | €0 | -€306 | -100% |
| Cash at bank and in hand | 54/58 | €91,636 | €248,663 | +€157,027 | +171% |
| Deferred charges and accrued income | 490/1 | €3,230 | €2,048 | -€1,181 | -36.6% |
| Total equity and liabilities | 10/49 | €1,392,752 | €1,644,250 | +€251,498 | +18.1% |
| Equity | 10/15 | €358,184 | €361,902 | +€3,719 | +1.0% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €58,184 | €61,902 | +€3,719 | +6.4% |
| Distributable reserves | 133 | €58,184 | €61,902 | +€3,719 | +6.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,034,569 | €1,282,348 | +€247,779 | +23.9% |
| Amounts payable after more than one year | 17 | €225,963 | €198,436 | -€27,527 | -12.2% |
| Financial debts | 170/4 | €6,382 | €0 | -€6,382 | -100% |
| Other amounts payable | 178/9 | €219,581 | €198,436 | -€21,145 | -9.6% |
| Amounts payable within one year | 42/48 | €808,606 | €1,083,912 | +€275,306 | +34.0% |
| Current portion of amounts payable after more than one year | 42 | €8,197 | €6,382 | -€1,815 | -22.1% |
| Financial debts | 43 | €400,953 | €507,348 | +€106,395 | +26.5% |
| Credit institutions | 430/8 | €400,953 | €507,348 | +€106,395 | +26.5% |
| Trade debts | 44 | €848 | €431 | -€417 | -49.2% |
| Suppliers | 440/4 | €848 | €431 | -€417 | -49.2% |
| Advances received on contracts in progress | 46 | €387,540 | €515,825 | +€128,285 | +33.1% |
| Taxes, remuneration and social security | 45 | €11,069 | €53,926 | +€42,857 | +387% |
| Taxes | 450/3 | €11,069 | €53,926 | +€42,857 | +387% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €15,791 | +€15,791 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,740 | €10,219 | +€1,479 | +16.9% |
| Other operating charges | 640/8 | €1,787 | €1,422 | -€365 | -20.4% |
| Non-recurring operating charges | 66A | €52,197 | €12,965 | -€39,232 | -75.2% |
| Gross operating margin | 9900 | €8,580 | €35,488 | +€26,908 | +314% |
| Operating profit (loss) | 9901 | -€54,144 | €10,882 | +€65,026 | |
| Financial income | 75/76B | €0 | €216 | +€216 | +2,159,700% |
| Recurring financial income | 75 | €0 | €216 | +€216 | +2,159,700% |
| Financial charges | 65/66B | €7,478 | €7,119 | -€359 | -4.8% |
| Recurring financial charges | 65 | €7,478 | €7,119 | -€359 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€61,622 | €3,979 | +€65,601 | |
| Income taxes | 67/77 | €194 | €260 | +€66 | +33.7% |
| Profit (loss) for the period | 9904 | -€61,816 | €3,719 | +€65,535 | |
| Profit (loss) for the period to be appropriated | 9905 | -€61,816 | €3,719 | +€65,535 |
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 19 October 2026 via checked.be.