BO-HOUSE: 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.
BO-HOUSE
Largest movements
- Cash -€56,423
down €56,423 (-75.6%), from €74,651 to €18,228
mainly Accrued charges and deferred income (-€48,091) and Stocks and contracts (-€28,185)
- Stocks and contracts +€28,185
new in 2025: €28,185
- Receivables within one year -€21,869
down €21,869 (-40.1%), from €54,535 to €32,666
of which Trade receivables: -€22,775
- Tangible fixed assets +€18,929
up €18,929 (+297%), from €6,373 to €25,302
of which Plant, machinery and equipment: +€10,152
- Accrued charges and deferred income -€48,091
no longer reported in 2025 (was €48,091)
- Reserves +€25,000
up €25,000 (+83.3%), from €30,000 to €55,000
- Advances received +€19,865
new in 2025: €19,865
- Tax, wage and social debts -€16,315
down €16,315 (-70.3%), from €23,213 to €6,897
- Profit (loss) carried forward -€9,327
down €9,327 (-23.3%), from €39,977 to €30,650
- Gross operating margin -€17,418
down €17,418 (-27.7%), from €62,971 to €45,553
- Depreciation +€5,000
up €5,000 (+979%), from €510 to €5,510
- Taxes -€4,443
down €4,443 (-28.1%), from €15,802 to €11,359
- Financial charges -€827
down €827 (-53.5%), from €1,544 to €717
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 | €157,833 | €126,566 | -€31,268 | -19.8% |
| Fixed assets | 21/28 | €6,373 | €25,302 | +€18,929 | +297% |
| Tangible fixed assets | 22/27 | €6,373 | €25,302 | +€18,929 | +297% |
| Plant, machinery and equipment | 23 | €3,857 | €14,009 | +€10,152 | +263% |
| Furniture and vehicles | 24 | €2,516 | €11,293 | +€8,778 | +349% |
| Current assets | 29/58 | €151,460 | €101,263 | -€50,197 | -33.1% |
| Amounts receivable after more than one year | 29 | €22,000 | €22,000 | = | 0.0% |
| Trade receivables | 290 | €22,000 | €22,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | - | €28,185 | +€28,185 | |
| Stocks | 30/36 | - | €28,185 | +€28,185 | |
| Amounts receivable within one year | 40/41 | €54,535 | €32,666 | -€21,869 | -40.1% |
| Trade receivables | 40 | €51,270 | €28,496 | -€22,775 | -44.4% |
| Other amounts receivable | 41 | €3,264 | €4,170 | +€906 | +27.8% |
| Cash at bank and in hand | 54/58 | €74,651 | €18,228 | -€56,423 | -75.6% |
| Deferred charges and accrued income | 490/1 | €275 | €184 | -€91 | -32.9% |
| Total equity and liabilities | 10/49 | €157,833 | €126,566 | -€31,268 | -19.8% |
| Equity | 10/15 | €74,977 | €90,650 | +€15,673 | +20.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €55,000 | +€25,000 | +83.3% |
| Distributable reserves | 133 | €30,000 | €55,000 | +€25,000 | +83.3% |
| Profit (loss) carried forward | 14 | €39,977 | €30,650 | -€9,327 | -23.3% |
| Amounts payable | 17/49 | €82,856 | €35,916 | -€46,940 | -56.7% |
| Amounts payable within one year | 42/48 | €34,765 | €35,916 | +€1,151 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €3,833 | €7,523 | +€3,690 | +96.3% |
| Trade debts | 44 | €7,339 | €1,601 | -€5,738 | -78.2% |
| Suppliers | 440/4 | €7,339 | €1,601 | -€5,738 | -78.2% |
| Advances received on contracts in progress | 46 | - | €19,865 | +€19,865 | |
| Taxes, remuneration and social security | 45 | €23,213 | €6,897 | -€16,315 | -70.3% |
| Taxes | 450/3 | €23,213 | €6,897 | -€16,315 | -70.3% |
| Other amounts payable | 47/48 | €380 | €29 | -€351 | -92.3% |
| Accrued charges and deferred income | 492/3 | €48,091 | - | -€48,091 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €510 | €5,510 | +€5,000 | +979% |
| Other operating charges | 640/8 | €621 | €1,168 | +€546 | +87.9% |
| Gross operating margin | 9900 | €62,971 | €45,553 | -€17,418 | -27.7% |
| Operating profit (loss) | 9901 | €61,839 | €38,875 | -€22,964 | -37.1% |
| Financial income | 75/76B | €711 | €1,175 | +€464 | +65.2% |
| Recurring financial income | 75 | €711 | €1,175 | +€464 | +65.2% |
| Financial charges | 65/66B | €1,544 | €717 | -€827 | -53.5% |
| Recurring financial charges | 65 | €1,544 | €717 | -€827 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €61,005 | €39,332 | -€21,674 | -35.5% |
| Income taxes | 67/77 | €15,802 | €11,359 | -€4,443 | -28.1% |
| Profit (loss) for the period | 9904 | €45,204 | €27,973 | -€17,231 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,204 | €27,973 | -€17,231 | -38.1% |
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 27 October 2026 via checked.be.