BE HOME PROJECT: 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 PROJECT
Largest movements
- Cash -€68,706
down €68,706 (-31.5%), from €217,879 to €149,173
mainly Debts after one year (-€112,661) and Trade debts (-€54,005)
- Tangible fixed assets -€43,294
down €43,294 (-5.0%), from €860,539 to €817,245
of which Land and buildings: -€30,276
- Receivables within one year -€11,976
down €11,976 (-25.4%), from €47,161 to €35,185
of which Trade receivables: -€12,121
- Debts after one year -€112,661
down €112,661 (-15.5%), from €726,018 to €613,357
- Trade debts -€54,005
down €54,005 (-96.5%), from €55,951 to €1,946
- Profit (loss) carried forward +€46,336
up €46,336 (+29.5%), from €157,191 to €203,527
- Tax, wage and social debts -€12,472
down €12,472 (-48.6%), from €25,672 to €13,200
of which Taxes: -€12,910
- Gross operating margin +€52,658
up €52,658 (+19.9%), from €264,413 to €317,070
- Staff costs +€31,285
up €31,285 (+25.8%), from €121,399 to €152,684
- Depreciation -€13,646
down €13,646 (-16.1%), from €84,928 to €71,282
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 | €1,148,466 | €1,018,172 | -€130,293 | -11.3% |
| Fixed assets | 21/28 | €862,945 | €818,843 | -€44,103 | -5.1% |
| Intangible fixed assets | 21 | €2,291 | €1,482 | -€809 | -35.3% |
| Tangible fixed assets | 22/27 | €860,539 | €817,245 | -€43,294 | -5.0% |
| Land and buildings | 22 | €839,203 | €808,927 | -€30,276 | -3.6% |
| Furniture and vehicles | 24 | €21,336 | €8,319 | -€13,018 | -61.0% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €285,520 | €199,330 | -€86,191 | -30.2% |
| Amounts receivable within one year | 40/41 | €47,161 | €35,185 | -€11,976 | -25.4% |
| Trade receivables | 40 | €46,796 | €34,675 | -€12,121 | -25.9% |
| Other amounts receivable | 41 | €365 | €510 | +€145 | +39.7% |
| Cash at bank and in hand | 54/58 | €217,879 | €149,173 | -€68,706 | -31.5% |
| Deferred charges and accrued income | 490/1 | €20,480 | €14,971 | -€5,509 | -26.9% |
| Total equity and liabilities | 10/49 | €1,148,466 | €1,018,172 | -€130,293 | -11.3% |
| Equity | 10/15 | €212,463 | €258,799 | +€46,336 | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,672 | €36,672 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,812 | €34,812 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,191 | €203,527 | +€46,336 | +29.5% |
| Amounts payable | 17/49 | €936,003 | €759,373 | -€176,630 | -18.9% |
| Amounts payable after more than one year | 17 | €726,018 | €613,357 | -€112,661 | -15.5% |
| Other amounts payable | 178/9 | €726,018 | €613,357 | -€112,661 | -15.5% |
| Amounts payable within one year | 42/48 | €209,985 | €146,016 | -€63,969 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €128,362 | €130,869 | +€2,508 | +2.0% |
| Trade debts | 44 | €55,951 | €1,946 | -€54,005 | -96.5% |
| Suppliers | 440/4 | €55,951 | €1,946 | -€54,005 | -96.5% |
| Taxes, remuneration and social security | 45 | €25,672 | €13,200 | -€12,472 | -48.6% |
| Taxes | 450/3 | €16,407 | €3,497 | -€12,910 | -78.7% |
| Remuneration and social security | 454/9 | €9,265 | €9,704 | +€438 | +4.7% |
| Remuneration, social security and pensions | 62 | €121,399 | €152,684 | +€31,285 | +25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,928 | €71,282 | -€13,646 | -16.1% |
| Other operating charges | 640/8 | €12,154 | €9,601 | -€2,553 | -21.0% |
| Gross operating margin | 9900 | €264,413 | €317,070 | +€52,658 | +19.9% |
| Operating profit (loss) | 9901 | €45,932 | €83,504 | +€37,572 | +81.8% |
| Financial income | 75/76B | €109 | €1,071 | +€962 | +885% |
| Recurring financial income | 75 | €109 | €1,071 | +€962 | +885% |
| Financial charges | 65/66B | €22,443 | €20,004 | -€2,438 | -10.9% |
| Recurring financial charges | 65 | €22,443 | €20,004 | -€2,438 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €23,598 | €64,570 | +€40,972 | +174% |
| Income taxes | 67/77 | €11,623 | €11,010 | -€613 | -5.3% |
| Profit (loss) for the period | 9904 | €11,975 | €53,561 | +€41,585 | +347% |
| Profit (loss) for the period to be appropriated | 9905 | €11,975 | €53,561 | +€41,585 | +347% |
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 24 October 2026 via checked.be.