beHome: 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.
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Largest movements
- Cash -€34,139
down €34,139 (-52.0%), from €65,680 to €31,542
mainly Other debts (-€28,578) and Receivables within one year (-€18,183)
- Receivables within one year +€18,183
up €18,183 (+48.0%), from €37,851 to €56,035
of which Trade receivables: +€9,551
- Other debts -€28,578
down €28,578 (-64.9%), from €44,014 to €15,436
- Reserves +€14,256
up €14,256 (+12.1%), from €117,587 to €131,843
- Debts after one year -€7,735
down €7,735 (-6.0%), from €129,431 to €121,696
- Gross operating margin -€22,349
down €22,349 (-27.4%), from €81,553 to €59,204
- Staff costs +€15,432
up €15,432 (+1,058%), from €1,459 to €16,890
- Taxes -€9,973
down €9,973 (-62.8%), from €15,889 to €5,916
- Other operating charges -€1,773
down €1,773 (-43.5%), from €4,080 to €2,307
- Depreciation +€1,025
up €1,025 (+9.0%), from €11,405 to €12,430
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 | €322,215 | €300,329 | -€21,886 | -6.8% |
| Fixed assets | 21/28 | €215,185 | €211,605 | -€3,580 | -1.7% |
| Intangible fixed assets | 21 | €15,000 | €12,000 | -€3,000 | -20.0% |
| Tangible fixed assets | 22/27 | €200,185 | €199,605 | -€580 | -0.3% |
| Land and buildings | 22 | €193,458 | €188,285 | -€5,173 | -2.7% |
| Plant, machinery and equipment | 23 | €857 | €439 | -€417 | -48.7% |
| Furniture and vehicles | 24 | €5,870 | €10,881 | +€5,010 | +85.3% |
| Current assets | 29/58 | €107,030 | €88,724 | -€18,306 | -17.1% |
| Amounts receivable within one year | 40/41 | €37,851 | €56,035 | +€18,183 | +48.0% |
| Trade receivables | 40 | €15,288 | €24,838 | +€9,551 | +62.5% |
| Other amounts receivable | 41 | €22,564 | €31,197 | +€8,633 | +38.3% |
| Cash at bank and in hand | 54/58 | €65,680 | €31,542 | -€34,139 | -52.0% |
| Deferred charges and accrued income | 490/1 | €3,498 | €1,147 | -€2,351 | -67.2% |
| Total equity and liabilities | 10/49 | €322,215 | €300,329 | -€21,886 | -6.8% |
| Equity | 10/15 | €130,087 | €144,343 | +€14,256 | +11.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €117,587 | €131,843 | +€14,256 | +12.1% |
| Distributable reserves | 133 | €117,587 | €131,843 | +€14,256 | +12.1% |
| Profit (loss) carried forward | 14 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €192,128 | €155,986 | -€36,142 | -18.8% |
| Amounts payable after more than one year | 17 | €129,431 | €121,696 | -€7,735 | -6.0% |
| Financial debts | 170/4 | €129,431 | €121,696 | -€7,735 | -6.0% |
| Amounts payable within one year | 42/48 | €62,697 | €34,253 | -€28,444 | -45.4% |
| Current portion of amounts payable after more than one year | 42 | €7,431 | €7,735 | +€305 | +4.1% |
| Trade debts | 44 | €5,864 | €7,504 | +€1,640 | +28.0% |
| Suppliers | 440/4 | €5,864 | €7,504 | +€1,640 | +28.0% |
| Taxes, remuneration and social security | 45 | €5,388 | €3,578 | -€1,810 | -33.6% |
| Taxes | 450/3 | €5,388 | €3,578 | -€1,810 | -33.6% |
| Other amounts payable | 47/48 | €44,014 | €15,436 | -€28,578 | -64.9% |
| Accrued charges and deferred income | 492/3 | - | €38 | +€38 | |
| Remuneration, social security and pensions | 62 | €1,459 | €16,890 | +€15,432 | +1,058% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,405 | €12,430 | +€1,025 | +9.0% |
| Other operating charges | 640/8 | €4,080 | €2,307 | -€1,773 | -43.5% |
| Gross operating margin | 9900 | €81,553 | €59,204 | -€22,349 | -27.4% |
| Operating profit (loss) | 9901 | €64,610 | €27,577 | -€37,033 | -57.3% |
| Financial income | 75/76B | €1 | €1 | +€0 | +40.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +40.0% |
| Financial charges | 65/66B | €7,962 | €7,406 | -€556 | -7.0% |
| Recurring financial charges | 65 | €7,962 | €7,406 | -€556 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €56,648 | €20,171 | -€36,477 | -64.4% |
| Income taxes | 67/77 | €15,889 | €5,916 | -€9,973 | -62.8% |
| Profit (loss) for the period | 9904 | €40,760 | €14,256 | -€26,504 | -65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,760 | €14,256 | -€26,504 | -65.0% |
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 15 October 2026 via checked.be.