PARTICULIER WOONBEHEER: 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.
PARTICULIER WOONBEHEER
Largest movements
- Tangible fixed assets -€75,672
down €75,672 (-97.8%), from €77,393 to €1,721
of which Land and buildings: -€70,727
- Deferred charges and accrued income +€16,011
up €16,011 (+531%), from €3,014 to €19,025
- Stocks and contracts -€8,877
down €8,877 (-23.1%), from €38,367 to €29,490
- Receivables within one year -€7,419
down €7,419 (-91.6%), from €8,099 to €679
of which Trade receivables: -€7,790
- Cash -€3,128
down €3,128 (-2.3%), from €134,526 to €131,398
mainly Net result for the year (-€69,989) and Deferred charges and accrued income (-€16,011)
- Reserves -€69,989
down €69,989 (-96.3%), from €72,647 to €2,658
of which Distributable reserves: -€69,989
- Other debts -€4,752
down €4,752 (-2.9%), from €165,665 to €160,914
- Trade debts -€4,643
down €4,643 (-100.0%), from €4,644 to €0
- Other operating charges +€55,903
up €55,903 (+1,483%), from €3,770 to €59,672
- Gross operating margin +€12,216
up €12,216 (+71.5%), from -€17,077 to -€4,862
- Depreciation -€4,162
down €4,162 (-45.7%), from €9,107 to €4,945
- Financial income -€920
no longer reported in 2025 (was €920)
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 | €261,547 | €182,463 | -€79,084 | -30.2% |
| Fixed assets | 21/28 | €77,542 | €1,870 | -€75,672 | -97.6% |
| Tangible fixed assets | 22/27 | €77,393 | €1,721 | -€75,672 | -97.8% |
| Land and buildings | 22 | €70,727 | - | -€70,727 | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €6,666 | €1,721 | -€4,945 | -74.2% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €184,005 | €180,593 | -€3,412 | -1.9% |
| Stocks and contracts in progress | 3 | €38,367 | €29,490 | -€8,877 | -23.1% |
| Stocks | 30/36 | €38,367 | €29,490 | -€8,877 | -23.1% |
| Amounts receivable within one year | 40/41 | €8,099 | €679 | -€7,419 | -91.6% |
| Trade receivables | 40 | €7,790 | €0 | -€7,790 | -100% |
| Other amounts receivable | 41 | €308 | €679 | +€371 | +120% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €134,526 | €131,398 | -€3,128 | -2.3% |
| Deferred charges and accrued income | 490/1 | €3,014 | €19,025 | +€16,011 | +531% |
| Total equity and liabilities | 10/49 | €261,547 | €182,463 | -€79,084 | -30.2% |
| Equity | 10/15 | €91,239 | €21,250 | -€69,989 | -76.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €72,647 | €2,658 | -€69,989 | -96.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €70,787 | €798 | -€69,989 | -98.9% |
| Amounts payable | 17/49 | €170,309 | €161,213 | -€9,095 | -5.3% |
| Amounts payable within one year | 42/48 | €170,309 | €161,213 | -€9,095 | -5.3% |
| Trade debts | 44 | €4,644 | €0 | -€4,643 | -100.0% |
| Suppliers | 440/4 | €4,644 | €0 | -€4,643 | -100.0% |
| Advances received on contracts in progress | 46 | - | €300 | +€300 | |
| Other amounts payable | 47/48 | €165,665 | €160,914 | -€4,752 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,107 | €4,945 | -€4,162 | -45.7% |
| Other operating charges | 640/8 | €3,770 | €59,672 | +€55,903 | +1,483% |
| Gross operating margin | 9900 | -€17,077 | -€4,862 | +€12,216 | +71.5% |
| Operating profit (loss) | 9901 | -€29,954 | -€69,479 | -€39,526 | -132% |
| Financial income | 75/76B | €920 | - | -€920 | |
| Recurring financial income | 75 | €920 | - | -€920 | |
| Financial charges | 65/66B | €529 | €509 | -€20 | -3.8% |
| Recurring financial charges | 65 | €529 | €509 | -€20 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | -€29,563 | -€69,989 | -€40,426 | -137% |
| Profit (loss) for the period | 9904 | -€29,563 | -€69,989 | -€40,426 | -137% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,563 | -€69,989 | -€40,426 | -137% |
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 16 October 2026 via checked.be.