FIRST HOME: 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.
FIRST HOME
Largest movements
- Cash +€4,529
up €4,529 (+162%), from €2,804 to €7,333
mainly Other debts (+€4,670) and Net result for the year (+€3,547)
- Receivables within one year +€2,957
up €2,957 (+89.2%), from €3,314 to €6,271
of which Trade receivables: +€3,838
- Other debts +€4,670
up €4,670 (+965%), from €484 to €5,154
- Profit (loss) carried forward +€3,547
up €3,547 (+62.3%), from -€5,695 to -€2,148
- Trade debts -€440
down €440 (-10.4%), from €4,218 to €3,778
- Tax, wage and social debts -€291
no longer reported in 2025 (was €291)
- Gross operating margin +€7,541
up €7,541, from -€2,231 to €5,310
- Other operating charges +€800
new in 2025: €800
- Taxes +€733
new in 2025: €733
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 | €6,118 | €13,604 | +€7,486 | +122% |
| Current assets | 29/58 | €6,118 | €13,604 | +€7,486 | +122% |
| Amounts receivable within one year | 40/41 | €3,314 | €6,271 | +€2,957 | +89.2% |
| Trade receivables | 40 | €1,424 | €5,262 | +€3,838 | +270% |
| Other amounts receivable | 41 | €1,890 | €1,009 | -€881 | -46.6% |
| Cash at bank and in hand | 54/58 | €2,804 | €7,333 | +€4,529 | +162% |
| Total equity and liabilities | 10/49 | €6,118 | €13,604 | +€7,486 | +122% |
| Equity | 10/15 | €1,125 | €4,672 | +€3,547 | +315% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,695 | -€2,148 | +€3,547 | +62.3% |
| Amounts payable | 17/49 | €4,993 | €8,932 | +€3,939 | +78.9% |
| Amounts payable within one year | 42/48 | €4,993 | €8,932 | +€3,939 | +78.9% |
| Trade debts | 44 | €4,218 | €3,778 | -€440 | -10.4% |
| Suppliers | 440/4 | €4,218 | €3,778 | -€440 | -10.4% |
| Taxes, remuneration and social security | 45 | €291 | - | -€291 | |
| Taxes | 450/3 | €291 | - | -€291 | |
| Other amounts payable | 47/48 | €484 | €5,154 | +€4,670 | +965% |
| Other operating charges | 640/8 | - | €800 | +€800 | |
| Gross operating margin | 9900 | -€2,231 | €5,310 | +€7,541 | |
| Operating profit (loss) | 9901 | -€2,231 | €4,510 | +€6,741 | |
| Financial charges | 65/66B | €208 | €230 | +€22 | +10.6% |
| Recurring financial charges | 65 | €208 | €230 | +€22 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,439 | €4,280 | +€6,719 | |
| Income taxes | 67/77 | - | €733 | +€733 | |
| Profit (loss) for the period | 9904 | -€2,439 | €3,547 | +€5,986 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,439 | €3,547 | +€5,986 |
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 18 October 2026 via checked.be.