Borgerhouse: what changed
Two fiscal 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.
Borgerhouse
Largest movements
- Tangible fixed assets -€17,819
down €17,819 (-7.6%), from €233,021 to €215,203
of which Land and buildings: -€9,650
- Profit (loss) carried forward -€20,472
down €20,472 (-39.6%), from -€51,742 to -€72,214
- Accrued charges and deferred income +€4,248
up €4,248 (+429.6%), from €989 to €5,237
- Debts after one year -€2,425
down €2,425 (-1.2%), from €194,373 to €191,948
of which Financial debts: -€1,748
- Gross operating margin +€11,614
up €11,614, from -€6,195 to €5,418
- Depreciation +€7,469
up €7,469 (+72.2%), from €10,350 to €17,819
- Financial charges +€3,799
up €3,799 (+142.3%), from €2,670 to €6,469
- Financial income +€562
up €562 (+13045.5%), from €4 to €567
- Other operating charges +€414
up €414 (+23.6%), from €1,755 to €2,169
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 | €235,460 | €217,211 | -€18,249 | -7.8% |
| Fixed assets | 21/28 | €233,021 | €215,203 | -€17,819 | -7.6% |
| Tangible fixed assets | 22/27 | €233,021 | €215,203 | -€17,819 | -7.6% |
| Land and buildings | 22 | €191,000 | €181,350 | -€9,650 | -5.1% |
| Plant, machinery and equipment | 23 | €196 | - | -€196 | |
| Furniture and vehicles | 24 | €41,825 | €33,852 | -€7,973 | -19.1% |
| Current assets | 29/58 | €2,439 | €2,008 | -€431 | -17.7% |
| Amounts receivable within one year | 40/41 | €1,646 | €26 | -€1,620 | -98.4% |
| Trade receivables | 40 | €190 | €26 | -€164 | -86.2% |
| Other amounts receivable | 41 | €1,457 | - | -€1,457 | |
| Cash at bank and in hand | 54/58 | €765 | €1,963 | +€1,198 | +156.5% |
| Deferred charges and accrued income | 490/1 | €27 | €19 | -€8 | -30.4% |
| Total equity and liabilities | 10/49 | €235,460 | €217,211 | -€18,249 | -7.8% |
| Equity | 10/15 | -€21,742 | -€42,214 | -€20,472 | -94.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,742 | -€72,214 | -€20,472 | -39.6% |
| Amounts payable | 17/49 | €257,202 | €259,424 | +€2,222 | +0.9% |
| Amounts payable after more than one year | 17 | €194,373 | €191,948 | -€2,425 | -1.2% |
| Financial debts | 170/4 | €48,195 | €46,446 | -€1,748 | -3.6% |
| Other amounts payable | 178/9 | €146,178 | €145,501 | -€677 | -0.5% |
| Amounts payable within one year | 42/48 | €61,841 | €62,240 | +€399 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €1,669 | €1,742 | +€74 | +4.4% |
| Trade debts | 44 | - | €321 | +€321 | |
| Suppliers | 440/4 | - | €321 | +€321 | |
| Advances received on contracts in progress | 46 | - | €754 | +€754 | |
| Taxes, remuneration and social security | 45 | €15 | €133 | +€119 | +800.5% |
| Taxes | 450/3 | €15 | €133 | +€119 | +800.5% |
| Other amounts payable | 47/48 | €60,157 | €59,290 | -€867 | -1.4% |
| Accrued charges and deferred income | 492/3 | €989 | €5,237 | +€4,248 | +429.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,350 | €17,819 | +€7,469 | +72.2% |
| Other operating charges | 640/8 | €1,755 | €2,169 | +€414 | +23.6% |
| Gross operating margin | 9900 | -€6,195 | €5,418 | +€11,614 | |
| Operating profit (loss) | 9901 | -€18,300 | -€14,569 | +€3,731 | +20.4% |
| Financial income | 75/76B | €4 | €567 | +€562 | +13045.5% |
| Recurring financial income | 75 | €4 | €567 | +€562 | +13045.5% |
| Financial charges | 65/66B | €2,670 | €6,469 | +€3,799 | +142.3% |
| Recurring financial charges | 65 | €2,670 | €6,469 | +€3,799 | +142.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,966 | -€20,472 | +€494 | +2.4% |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€20,967 | -€20,472 | +€496 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,967 | -€20,472 | +€496 | +2.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.