BMD-HABITATS: 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.
BMD-HABITATS
Largest movements
- Cash -€75,464
down €75,464 (-98.4%), from €76,692 to €1,228
mainly Receivables within one year (-€67,042) and Debts after one year (-€12,857)
- Receivables within one year +€67,042
up €67,042 (+391%), from €17,158 to €84,200
of which Other amounts receivable: +€67,184
- Tangible fixed assets -€14,378
down €14,378 (-4.1%), from €348,253 to €333,876
of which Furniture and vehicles: -€9,045
- Debts after one year -€12,857
down €12,857 (-30.3%), from €42,440 to €29,583
- Tax, wage and social debts -€8,638
down €8,638 (-88.4%), from €9,771 to €1,132
- Gross operating margin -€6,871
down €6,871 (-18.6%), from €36,914 to €30,043
- Financial charges -€3,848
down €3,848 (-41.1%), from €9,360 to €5,512
- Financial income +€1,951
up €1,951, from €0 to €1,951
- Other operating charges -€774
down €774 (-18.7%), from €4,142 to €3,367
- Taxes -€716
down €716 (-77.4%), from €924 to €208
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 | €442,104 | €419,304 | -€22,800 | -5.2% |
| Fixed assets | 21/28 | €348,253 | €333,876 | -€14,378 | -4.1% |
| Tangible fixed assets | 22/27 | €348,253 | €333,876 | -€14,378 | -4.1% |
| Land and buildings | 22 | €320,148 | €317,063 | -€3,085 | -1.0% |
| Plant, machinery and equipment | 23 | €2,976 | €729 | -€2,247 | -75.5% |
| Furniture and vehicles | 24 | €25,129 | €16,084 | -€9,045 | -36.0% |
| Current assets | 29/58 | €93,851 | €85,428 | -€8,422 | -9.0% |
| Amounts receivable within one year | 40/41 | €17,158 | €84,200 | +€67,042 | +391% |
| Trade receivables | 40 | €15,992 | €15,850 | -€142 | -0.9% |
| Other amounts receivable | 41 | €1,166 | €68,350 | +€67,184 | +5,761% |
| Cash at bank and in hand | 54/58 | €76,692 | €1,228 | -€75,464 | -98.4% |
| Total equity and liabilities | 10/49 | €442,104 | €419,304 | -€22,800 | -5.2% |
| Equity | 10/15 | €375,944 | €374,724 | -€1,220 | -0.3% |
| Contributions | 10/11 | €377,500 | €377,500 | = | 0.0% |
| Reserves | 13 | €945 | €945 | = | 0.0% |
| Distributable reserves | 133 | €945 | €945 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,501 | -€3,721 | -€1,220 | -48.8% |
| Amounts payable | 17/49 | €66,159 | €44,580 | -€21,579 | -32.6% |
| Amounts payable after more than one year | 17 | €42,440 | €29,583 | -€12,857 | -30.3% |
| Financial debts | 170/4 | €42,440 | €29,583 | -€12,857 | -30.3% |
| Amounts payable within one year | 42/48 | €23,720 | €14,997 | -€8,723 | -36.8% |
| Current portion of amounts payable after more than one year | 42 | €11,802 | €12,857 | +€1,054 | +8.9% |
| Trade debts | 44 | €2,147 | €1,008 | -€1,139 | -53.1% |
| Suppliers | 440/4 | €2,147 | €1,008 | -€1,139 | -53.1% |
| Taxes, remuneration and social security | 45 | €9,771 | €1,132 | -€8,638 | -88.4% |
| Taxes | 450/3 | €9,771 | €1,132 | -€8,638 | -88.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,998 | €24,127 | +€129 | +0.5% |
| Other operating charges | 640/8 | €4,142 | €3,367 | -€774 | -18.7% |
| Gross operating margin | 9900 | €36,914 | €30,043 | -€6,871 | -18.6% |
| Operating profit (loss) | 9901 | €8,774 | €2,549 | -€6,225 | -70.9% |
| Financial income | 75/76B | €0 | €1,951 | +€1,951 | |
| Recurring financial income | 75 | €0 | €1,951 | +€1,951 | |
| Financial charges | 65/66B | €9,360 | €5,512 | -€3,848 | -41.1% |
| Recurring financial charges | 65 | €9,360 | €5,512 | -€3,848 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | -€586 | -€1,012 | -€426 | -72.7% |
| Income taxes | 67/77 | €924 | €208 | -€716 | -77.4% |
| Profit (loss) for the period | 9904 | -€1,510 | -€1,220 | +€290 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,510 | -€1,220 | +€290 | +19.2% |
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.