D-HOMES: 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.
D-HOMES
Largest movements
- Tangible fixed assets -€30,819
down €30,819 (-18.1%), from €169,993 to €139,174
of which Furniture and vehicles: -€24,768
- Receivables within one year +€27,104
up €27,104 (+30.7%), from €88,430 to €115,533
of which Trade receivables: +€23,839
- Cash +€25,172
up €25,172 (+6.3%), from €400,582 to €425,754
mainly Net result for the year (+€34,253) and Depreciation (+€30,819)
- Stocks and contracts +€19,555
new in 2025: €19,555
- Profit (loss) carried forward +€32,253
up €32,253 (+6.1%), from €528,497 to €560,750
- Staff costs +€48,820
up €48,820 (+323%), from €15,122 to €63,942
- Gross operating margin +€21,993
up €21,993 (+18.5%), from €118,767 to €140,760
- Taxes -€7,890
down €7,890 (-48.6%), from €16,224 to €8,334
- Financial income -€3,736
down €3,736 (-88.1%), from €4,239 to €504
- Financial charges +€2,691
up €2,691 (+1,621%), from €166 to €2,857
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 | €660,808 | €702,058 | +€41,250 | +6.2% |
| Fixed assets | 21/28 | €171,796 | €140,977 | -€30,819 | -17.9% |
| Tangible fixed assets | 22/27 | €169,993 | €139,174 | -€30,819 | -18.1% |
| Land and buildings | 22 | €72,620 | €72,620 | = | 0.0% |
| Plant, machinery and equipment | 23 | €24,642 | €18,590 | -€6,051 | -24.6% |
| Furniture and vehicles | 24 | €72,731 | €47,963 | -€24,768 | -34.1% |
| Financial fixed assets | 28 | €1,803 | €1,803 | = | 0.0% |
| Current assets | 29/58 | €489,012 | €561,081 | +€72,070 | +14.7% |
| Stocks and contracts in progress | 3 | - | €19,555 | +€19,555 | |
| Contracts in progress | 37 | - | €19,555 | +€19,555 | |
| Amounts receivable within one year | 40/41 | €88,430 | €115,533 | +€27,104 | +30.7% |
| Trade receivables | 40 | €85,028 | €108,867 | +€23,839 | +28.0% |
| Other amounts receivable | 41 | €3,401 | €6,666 | +€3,265 | +96.0% |
| Cash at bank and in hand | 54/58 | €400,582 | €425,754 | +€25,172 | +6.3% |
| Deferred charges and accrued income | 490/1 | - | €240 | +€240 | |
| Total equity and liabilities | 10/49 | €660,808 | €702,058 | +€41,250 | +6.2% |
| Equity | 10/15 | €586,457 | €618,710 | +€32,253 | +5.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €37,500 | €37,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €528,497 | €560,750 | +€32,253 | +6.1% |
| Amounts payable | 17/49 | €74,350 | €83,348 | +€8,997 | +12.1% |
| Amounts payable within one year | 42/48 | €74,350 | €83,348 | +€8,997 | +12.1% |
| Trade debts | 44 | €31,798 | €32,654 | +€855 | +2.7% |
| Suppliers | 440/4 | €31,798 | €32,654 | +€855 | +2.7% |
| Advances received on contracts in progress | 46 | €7,323 | €7,323 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,783 | €6,068 | +€1,285 | +26.9% |
| Taxes | 450/3 | €4,724 | €6,068 | +€1,345 | +28.5% |
| Remuneration and social security | 454/9 | €59 | - | -€59 | |
| Other amounts payable | 47/48 | €30,445 | €37,302 | +€6,857 | +22.5% |
| Remuneration, social security and pensions | 62 | €15,122 | €63,942 | +€48,820 | +323% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,327 | €30,819 | +€2,492 | +8.8% |
| Other operating charges | 640/8 | €1,374 | €1,059 | -€316 | -23.0% |
| Gross operating margin | 9900 | €118,767 | €140,760 | +€21,993 | +18.5% |
| Operating profit (loss) | 9901 | €73,944 | €44,940 | -€29,004 | -39.2% |
| Financial income | 75/76B | €4,239 | €504 | -€3,736 | -88.1% |
| Recurring financial income | 75 | €4,239 | €504 | -€3,736 | -88.1% |
| Financial charges | 65/66B | €166 | €2,857 | +€2,691 | +1,621% |
| Recurring financial charges | 65 | €166 | €2,857 | +€2,691 | +1,621% |
| Profit (loss) for the period before taxes | 9903 | €78,017 | €42,587 | -€35,430 | -45.4% |
| Income taxes | 67/77 | €16,224 | €8,334 | -€7,890 | -48.6% |
| Profit (loss) for the period | 9904 | €61,793 | €34,253 | -€27,540 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,793 | €34,253 | -€27,540 | -44.6% |
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.