BM HOUSING: 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.
BM HOUSING
Largest movements
- Cash -€7,596
down €7,596 (-67.4%), from €11,271 to €3,675
mainly Investment in fixed assets (net) (-€6,500) and Tax, wage and social debts (-€4,445)
- Tangible fixed assets -€2,469
down €2,469 (-31.8%), from €7,765 to €5,296
of which Furniture and vehicles: -€2,333
- Receivables within one year +€806
up €806 (+719.5%), from €112 to €918
of which Other amounts receivable: +€431
- Tax, wage and social debts -€4,445
down €4,445 (-85.7%), from €5,185 to €739
- Trade debts -€2,823
down €2,823 (-79.7%), from €3,542 to €719
- Other debts -€2,582
down €2,582 (-29.0%), from €8,897 to €6,316
- Profit (loss) carried forward +€653
up €653 (+157.7%), from €414 to €1,067
- Gross operating margin +€16,861
up €16,861 (+4750.5%), from €355 to €17,216
- Other operating charges +€2,906
up €2,906 (+71.4%), from €4,073 to €6,979
- Depreciation -€790
down €790 (-8.1%), from €9,760 to €8,969
- Taxes -€237
down €237 (-33.8%), from €701 to €465
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 | €21,038 | €11,841 | -€9,197 | -43.7% |
| Fixed assets | 21/28 | €7,765 | €5,296 | -€2,469 | -31.8% |
| Tangible fixed assets | 22/27 | €7,765 | €5,296 | -€2,469 | -31.8% |
| Furniture and vehicles | 24 | €7,629 | €5,296 | -€2,333 | -30.6% |
| Leasing and similar rights | 25 | €137 | - | -€137 | |
| Current assets | 29/58 | €13,272 | €6,545 | -€6,727 | -50.7% |
| Amounts receivable within one year | 40/41 | €112 | €918 | +€806 | +719.5% |
| Trade receivables | 40 | - | €375 | +€375 | |
| Other amounts receivable | 41 | €112 | €543 | +€431 | +385.1% |
| Cash at bank and in hand | 54/58 | €11,271 | €3,675 | -€7,596 | -67.4% |
| Deferred charges and accrued income | 490/1 | €1,889 | €1,952 | +€63 | +3.3% |
| Total equity and liabilities | 10/49 | €21,038 | €11,841 | -€9,197 | -43.7% |
| Equity | 10/15 | €3,414 | €4,067 | +€653 | +19.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €414 | €1,067 | +€653 | +157.7% |
| Amounts payable | 17/49 | €17,623 | €7,774 | -€9,850 | -55.9% |
| Amounts payable within one year | 42/48 | €17,623 | €7,774 | -€9,850 | -55.9% |
| Trade debts | 44 | €3,542 | €719 | -€2,823 | -79.7% |
| Suppliers | 440/4 | €3,542 | €719 | -€2,823 | -79.7% |
| Taxes, remuneration and social security | 45 | €5,185 | €739 | -€4,445 | -85.7% |
| Taxes | 450/3 | €5,185 | €739 | -€4,445 | -85.7% |
| Other amounts payable | 47/48 | €8,897 | €6,316 | -€2,582 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,760 | €8,969 | -€790 | -8.1% |
| Other operating charges | 640/8 | €4,073 | €6,979 | +€2,906 | +71.4% |
| Gross operating margin | 9900 | €355 | €17,216 | +€16,861 | +4750.5% |
| Operating profit (loss) | 9901 | -€13,478 | €1,267 | +€14,745 | |
| Financial income | 75/76B | €40 | - | -€40 | |
| Recurring financial income | 75 | €40 | - | -€40 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.0% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,573 | €1,117 | +€14,690 | |
| Income taxes | 67/77 | €701 | €465 | -€237 | -33.8% |
| Profit (loss) for the period | 9904 | -€14,274 | €653 | +€14,927 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,274 | €653 | +€14,927 |
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 11 October 2026 via checked.be.