AHomer: 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.
AHomer
Largest movements
- Cash -€50,705
down €50,705 (-52.2%), from €97,114 to €46,409
mainly Contributions, distributions and other (-€140,553) and Other debts (-€77,304)
- Tangible fixed assets -€15,199
down €15,199 (-24.9%), from €61,095 to €45,896
of which Furniture and vehicles: -€15,747
- Other debts -€77,304
down €77,304 (-86.6%), from €89,282 to €11,977
- Tax, wage and social debts +€8,512
up €8,512 (+40.4%), from €21,091 to €29,603
of which Taxes: +€8,512
- Trade debts +€2,966
up €2,966 (+1,323%), from €224 to €3,191
- Gross operating margin +€71,568
up €71,568 (+53.1%), from €134,685 to €206,253
- Taxes +€19,937
up €19,937 (+69.4%), from €28,712 to €48,648
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 | €160,196 | €94,348 | -€65,848 | -41.1% |
| Fixed assets | 21/28 | €61,095 | €45,896 | -€15,199 | -24.9% |
| Tangible fixed assets | 22/27 | €61,095 | €45,896 | -€15,199 | -24.9% |
| Plant, machinery and equipment | 23 | €1,219 | €1,767 | +€548 | +45.0% |
| Furniture and vehicles | 24 | €59,876 | €44,129 | -€15,747 | -26.3% |
| Current assets | 29/58 | €99,102 | €48,453 | -€50,649 | -51.1% |
| Amounts receivable within one year | 40/41 | €1,726 | €1,767 | +€41 | +2.4% |
| Trade receivables | 40 | €1,726 | €1,767 | +€41 | +2.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €97,114 | €46,409 | -€50,705 | -52.2% |
| Deferred charges and accrued income | 490/1 | €262 | €276 | +€15 | +5.7% |
| Total equity and liabilities | 10/49 | €160,196 | €94,348 | -€65,848 | -41.1% |
| Equity | 10/15 | €49,376 | €49,376 | = | 0.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €49,375 | €49,375 | = | 0.0% |
| Distributable reserves | 133 | €49,375 | €49,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €110,820 | €44,972 | -€65,848 | -59.4% |
| Amounts payable within one year | 42/48 | €110,820 | €44,972 | -€65,848 | -59.4% |
| Financial debts | 43 | €224 | €201 | -€23 | -10.1% |
| Credit institutions | 430/8 | €224 | €201 | -€23 | -10.1% |
| Trade debts | 44 | €224 | €3,191 | +€2,966 | +1,323% |
| Suppliers | 440/4 | €224 | €3,191 | +€2,966 | +1,323% |
| Taxes, remuneration and social security | 45 | €21,091 | €29,603 | +€8,512 | +40.4% |
| Taxes | 450/3 | €21,091 | €29,603 | +€8,512 | +40.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €89,282 | €11,977 | -€77,304 | -86.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,119 | €16,254 | +€135 | +0.8% |
| Other operating charges | 640/8 | €1,116 | €584 | -€531 | -47.6% |
| Gross operating margin | 9900 | €134,685 | €206,253 | +€71,568 | +53.1% |
| Operating profit (loss) | 9901 | €117,450 | €189,415 | +€71,965 | +61.3% |
| Financial income | 75/76B | €414 | €5 | -€409 | -98.9% |
| Recurring financial income | 75 | €414 | €5 | -€409 | -98.9% |
| Financial charges | 65/66B | €193 | €218 | +€25 | +13.1% |
| Recurring financial charges | 65 | €193 | €218 | +€25 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €117,671 | €189,201 | +€71,530 | +60.8% |
| Income taxes | 67/77 | €28,712 | €48,648 | +€19,937 | +69.4% |
| Profit (loss) for the period | 9904 | €88,960 | €140,553 | +€51,593 | +58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €88,960 | €140,553 | +€51,593 | +58.0% |
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 13 October 2026 via checked.be.