Sorry about your car troubles. 

If I understand your question correctly, you are asking about whether it is better to keep all beekeeping expenses separate from the family budget or combine them. I am from the USA, and I don't know enough about European subsidies to answer. But I can tell you that in the USA the difference between hobby beekeepers and professional beekeepers is pretty much defined by whether your keep your beekeeping finances separate from your home finances. The tax law here states that if you are a professional beekeeper, you can subtract the cost of your hives and bee-related expenses from your beekeeping profits and not pay tax on those expenses. So to do that, you must keep separate records, operate like a business, and make a profit at least 1 out of 3 years. If you are a hobby beekeeper, who keeps a few hives, and occasionally sells honey, you have to pay taxes on all supplies, beekeeping expenses, and any money you make selling the honey.

I recently converted my operation from a hobby situation to a business situation, so I am now forced to keep separate records for the bees and show a profit. As a business, you can have one or two bad years, when you don't make a profit, but if you lose money 3 or more years in a row, then the government looks at your situation not as a business, but as an expensive hobby or a tax dodge. I have a different full-time job, which supports my family. I keep 60-80 hives, and I sell queens, nuc colonies, and a bit of honey. I don't move my hives or get paid for pollinations services (yet), so the entire almond situation is out of my league. 

I believe that only about 5% of beekeepers in the US participate in almond pollination, but those commercial beekeepers own around 95% of all hives in America. Bee-L folks can correct me if I am wrong on these figures. If there are any subsidies for beekeepers, I am not aware of them, and I struggle to make much profit. I hope my post is helpful to someone.

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