HOMA SERVICES: 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 SERVICES
Largest movements
- Cash -€4,473
down €4,473 (-97.2%), from €4,604 to €131
mainly Receivables within one year (-€3,430) and Tax, wage and social debts (-€2,676)
- Receivables within one year +€3,430
up €3,430 (+24.6%), from €13,949 to €17,379
of which Other amounts receivable: +€6,469
- Reserves +€3,257
up €3,257 (+41.0%), from €7,950 to €11,207
- Tax, wage and social debts -€2,676
down €2,676 (-67.3%), from €3,979 to €1,303
- Accrued charges and deferred income -€1,624
no longer reported in 2025 (was €1,624)
- Gross operating margin -€7,831
down €7,831 (-67.0%), from €11,692 to €3,861
- Taxes -€1,977
down €1,977 (-60.3%), from €3,280 to €1,303
- Other operating charges -€957
no longer reported in 2025 (was €957)
- Financial income +€204
up €204 (+41.2%), from €495 to €699
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 | €18,553 | €17,510 | -€1,043 | -5.6% |
| Current assets | 29/58 | €18,553 | €17,510 | -€1,043 | -5.6% |
| Amounts receivable within one year | 40/41 | €13,949 | €17,379 | +€3,430 | +24.6% |
| Trade receivables | 40 | €3,039 | - | -€3,039 | |
| Other amounts receivable | 41 | €10,910 | €17,379 | +€6,469 | +59.3% |
| Cash at bank and in hand | 54/58 | €4,604 | €131 | -€4,473 | -97.2% |
| Total equity and liabilities | 10/49 | €18,553 | €17,510 | -€1,043 | -5.6% |
| Equity | 10/15 | €12,950 | €16,207 | +€3,257 | +25.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,950 | €11,207 | +€3,257 | +41.0% |
| Distributable reserves | 133 | €7,950 | €11,207 | +€3,257 | +41.0% |
| Amounts payable | 17/49 | €5,603 | €1,303 | -€4,300 | -76.7% |
| Amounts payable within one year | 42/48 | €3,979 | €1,303 | -€2,676 | -67.3% |
| Taxes, remuneration and social security | 45 | €3,979 | €1,303 | -€2,676 | -67.3% |
| Taxes | 450/3 | €3,979 | €1,303 | -€2,676 | -67.3% |
| Accrued charges and deferred income | 492/3 | €1,624 | - | -€1,624 | |
| Other operating charges | 640/8 | €957 | - | -€957 | |
| Gross operating margin | 9900 | €11,692 | €3,861 | -€7,831 | -67.0% |
| Operating profit (loss) | 9901 | €10,735 | €3,861 | -€6,874 | -64.0% |
| Financial income | 75/76B | €495 | €699 | +€204 | +41.2% |
| Recurring financial income | 75 | €495 | €699 | +€204 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | €11,230 | €4,560 | -€6,670 | -59.4% |
| Income taxes | 67/77 | €3,280 | €1,303 | -€1,977 | -60.3% |
| Profit (loss) for the period | 9904 | €7,950 | €3,257 | -€4,693 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,950 | €3,257 | -€4,693 | -59.0% |
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.