HOMA: 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.
HOMA
Largest movements
- Receivables within one year -€4,731
down €4,731 (-6.8%), from €69,129 to €64,399
of which Other amounts receivable: -€5,077
- Cash -€1,181
down €1,181 (-94.1%), from €1,255 to €74
mainly Net result for the year (-€3,951) and Trade debts (-€2,877)
- Profit (loss) carried forward -€3,951
down €3,951 (-9.4%), from -€42,208 to -€46,159
- Trade debts -€2,877
down €2,877 (-53.5%), from €5,374 to €2,496
- Gross operating margin +€1,548
up €1,548 (+39.7%), from -€3,903 to -€2,354
- Financial charges -€64
down €64 (-36.3%), from €176 to €112
- Other operating charges -€42
down €42 (-5.6%), from €762 to €720
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 | €79,324 | €72,648 | -€6,676 | -8.4% |
| Fixed assets | 21/28 | €8,939 | €8,174 | -€764 | -8.6% |
| Intangible fixed assets | 21 | €442 | - | -€442 | |
| Tangible fixed assets | 22/27 | €496 | €174 | -€322 | -64.9% |
| Plant, machinery and equipment | 23 | €496 | €174 | -€322 | -64.9% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €70,385 | €64,473 | -€5,911 | -8.4% |
| Amounts receivable within one year | 40/41 | €69,129 | €64,399 | -€4,731 | -6.8% |
| Trade receivables | 40 | €30,202 | €30,549 | +€347 | +1.1% |
| Other amounts receivable | 41 | €38,927 | €33,850 | -€5,077 | -13.0% |
| Cash at bank and in hand | 54/58 | €1,255 | €74 | -€1,181 | -94.1% |
| Total equity and liabilities | 10/49 | €79,324 | €72,648 | -€6,676 | -8.4% |
| Equity | 10/15 | €50,479 | €46,528 | -€3,951 | -7.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €74,095 | €74,095 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €72,235 | €72,235 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,208 | -€46,159 | -€3,951 | -9.4% |
| Amounts payable | 17/49 | €28,845 | €26,120 | -€2,725 | -9.4% |
| Amounts payable within one year | 42/48 | €28,845 | €26,120 | -€2,725 | -9.4% |
| Trade debts | 44 | €5,374 | €2,496 | -€2,877 | -53.5% |
| Suppliers | 440/4 | €5,374 | €2,496 | -€2,877 | -53.5% |
| Other amounts payable | 47/48 | €23,471 | €23,624 | +€152 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €764 | €764 | = | 0.0% |
| Other operating charges | 640/8 | €762 | €720 | -€42 | -5.6% |
| Gross operating margin | 9900 | -€3,903 | -€2,354 | +€1,548 | +39.7% |
| Operating profit (loss) | 9901 | -€5,429 | -€3,839 | +€1,591 | +29.3% |
| Financial charges | 65/66B | €176 | €112 | -€64 | -36.3% |
| Recurring financial charges | 65 | €176 | €112 | -€64 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,606 | -€3,951 | +€1,655 | +29.5% |
| Profit (loss) for the period | 9904 | -€5,606 | -€3,951 | +€1,655 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,606 | -€3,951 | +€1,655 | +29.5% |
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.