Be4Home: 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.
Be4Home
Largest movements
- Cash +€16,139
up €16,139 (+11,691%), from €138 to €16,277
mainly Net result for the year (+€14,502) and Tax, wage and social debts (+€3,155)
- Tangible fixed assets +€2,405
new in 2025: €2,405
of which Land and buildings: +€1,669
- Receivables within one year -€2,203
no longer reported in 2025 (was €2,203)
of which Trade receivables: -€1,927
- Deferred charges and accrued income +€500
new in 2025: €500
- Profit (loss) carried forward +€8,231
no longer reported in 2025 (was -€8,231)
- Reserves +€6,271
new in 2025: €6,271
- Tax, wage and social debts +€3,155
new in 2025: €3,155
- Trade debts +€2,148
up €2,148 (+851%), from €252 to €2,400
- Other debts -€1,658
down €1,658 (-58.9%), from €2,814 to €1,156
- Gross operating margin +€15,344
up €15,344 (+697%), from €2,202 to €17,546
- Financial charges +€1,075
up €1,075 (+53,754%), from €2 to €1,077
- Taxes +€814
new in 2025: €814
- Other operating charges +€493
up €493 (+127%), from €387 to €880
- Depreciation +€273
new in 2025: €273
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 | €2,341 | €19,182 | +€16,841 | +719% |
| Fixed assets | 21/28 | - | €2,405 | +€2,405 | |
| Tangible fixed assets | 22/27 | - | €2,405 | +€2,405 | |
| Land and buildings | 22 | - | €1,669 | +€1,669 | |
| Plant, machinery and equipment | 23 | - | €736 | +€736 | |
| Current assets | 29/58 | €2,341 | €16,777 | +€14,436 | +617% |
| Amounts receivable within one year | 40/41 | €2,203 | - | -€2,203 | |
| Trade receivables | 40 | €1,927 | - | -€1,927 | |
| Other amounts receivable | 41 | €276 | - | -€276 | |
| Cash at bank and in hand | 54/58 | €138 | €16,277 | +€16,139 | +11,691% |
| Deferred charges and accrued income | 490/1 | - | €500 | +€500 | |
| Total equity and liabilities | 10/49 | €2,341 | €19,182 | +€16,841 | +719% |
| Equity | 10/15 | -€2,031 | €12,471 | +€14,502 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €6,271 | +€6,271 | |
| Distributable reserves | 133 | - | €6,271 | +€6,271 | |
| Profit (loss) carried forward | 14 | -€8,231 | - | +€8,231 | |
| Amounts payable | 17/49 | €4,372 | €6,711 | +€2,339 | +53.5% |
| Amounts payable within one year | 42/48 | €3,066 | €6,711 | +€3,645 | +119% |
| Trade debts | 44 | €252 | €2,400 | +€2,148 | +851% |
| Suppliers | 440/4 | €252 | €2,400 | +€2,148 | +851% |
| Taxes, remuneration and social security | 45 | - | €3,155 | +€3,155 | |
| Taxes | 450/3 | - | €3,155 | +€3,155 | |
| Other amounts payable | 47/48 | €2,814 | €1,156 | -€1,658 | -58.9% |
| Accrued charges and deferred income | 492/3 | €1,306 | - | -€1,306 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €273 | +€273 | |
| Other operating charges | 640/8 | €387 | €880 | +€493 | +127% |
| Gross operating margin | 9900 | €2,202 | €17,546 | +€15,344 | +697% |
| Operating profit (loss) | 9901 | €1,815 | €16,393 | +€14,578 | +803% |
| Financial charges | 65/66B | €2 | €1,077 | +€1,075 | +53,754% |
| Recurring financial charges | 65 | €2 | €1,077 | +€1,075 | +53,754% |
| Profit (loss) for the period before taxes | 9903 | €1,813 | €15,316 | +€13,503 | +745% |
| Income taxes | 67/77 | - | €814 | +€814 | |
| Profit (loss) for the period | 9904 | €1,813 | €14,502 | +€12,689 | +700% |
| Profit (loss) for the period to be appropriated | 9905 | €1,813 | €14,502 | +€12,689 | +700% |
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 17 October 2026 via checked.be.