HOM-ES: 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.
HOM-ES
Largest movements
- Receivables within one year +€6,181
up €6,181 (+33.1%), from €18,646 to €24,828
of which Trade receivables: +€6,000
- Profit (loss) carried forward +€3,116
up €3,116 (+11.9%), from €26,130 to €29,246
- Tax, wage and social debts +€1,901
up €1,901 (+20.4%), from €9,334 to €11,235
of which Taxes: +€1,901
- Trade debts +€1,308
up €1,308 (+32.3%), from €4,046 to €5,354
- Taxes +€1,216
up €1,216 (+178%), from €685 to €1,901
- Gross operating margin +€446
up €446 (+9.8%), from €4,571 to €5,017
- Financial charges -€125
no longer reported in 2025 (was €125)
- Financial income -€120
no longer reported in 2025 (was €120)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,873 | €104,054 | +€6,181 | +6.3% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €97,823 | €104,004 | +€6,181 | +6.3% |
| Stocks and contracts in progress | 3 | €79,177 | €79,177 | = | 0.0% |
| Stocks | 30/36 | €79,177 | €79,177 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,646 | €24,828 | +€6,181 | +33.1% |
| Trade receivables | 40 | €18,413 | €24,413 | +€6,000 | +32.6% |
| Other amounts receivable | 41 | €233 | €414 | +€181 | +77.8% |
| Total equity and liabilities | 10/49 | €97,873 | €104,054 | +€6,181 | +6.3% |
| Equity | 10/15 | €81,619 | €84,735 | +€3,116 | +3.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Contributions outside capital | 11 | €50,000 | - | -€50,000 | |
| Other | 1109/19 | €50,000 | - | -€50,000 | |
| Reserves | 13 | €5,489 | €5,489 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,489 | €5,489 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,489 | €5,489 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,130 | €29,246 | +€3,116 | +11.9% |
| Amounts payable | 17/49 | €16,254 | €19,319 | +€3,065 | +18.9% |
| Amounts payable within one year | 42/48 | €16,254 | €19,319 | +€3,065 | +18.9% |
| Trade debts | 44 | €4,046 | €5,354 | +€1,308 | +32.3% |
| Suppliers | 440/4 | €4,046 | €5,354 | +€1,308 | +32.3% |
| Taxes, remuneration and social security | 45 | €9,334 | €11,235 | +€1,901 | +20.4% |
| Taxes | 450/3 | €7,729 | €9,630 | +€1,901 | +24.6% |
| Remuneration and social security | 454/9 | €1,605 | €1,605 | = | 0.0% |
| Other amounts payable | 47/48 | €2,874 | €2,730 | -€144 | -5.0% |
| Gross operating margin | 9900 | €4,571 | €5,017 | +€446 | +9.8% |
| Operating profit (loss) | 9901 | €4,571 | €5,017 | +€446 | +9.8% |
| Financial income | 75/76B | €120 | - | -€120 | |
| Recurring financial income | 75 | €120 | - | -€120 | |
| Financial charges | 65/66B | €125 | - | -€125 | |
| Recurring financial charges | 65 | €125 | - | -€125 | |
| Profit (loss) for the period before taxes | 9903 | €4,566 | €5,017 | +€451 | +9.9% |
| Income taxes | 67/77 | €685 | €1,901 | +€1,216 | +178% |
| Profit (loss) for the period | 9904 | €3,881 | €3,116 | -€765 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,881 | €3,116 | -€765 | -19.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.