Homan & Fils: what changed
What changed
Homan & Fils
NACE 95.311, General maintenance and repair of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€50,588
2024 · -€43,105+€93,693
Equity
€867
2024 · -€49,721+€50,588
Cash
€55,925
2024 · €59,815-€3,890
Balance sheet total
€355,075
2024 · €466,595-€111,520
Largest movements
Assets
- Stocks and contracts -€70,372
no longer reported in 2025 (was €70,372)
- Receivables within one year -€26,209
down €26,209 (-48.7%), from €53,796 to €27,587
of which Other amounts receivable: -€36,850
- Tangible fixed assets -€10,963
down €10,963 (-3.9%), from €281,541 to €270,578
of which Land and buildings: -€10,487
Equity and liabilities
- Other debts -€87,225
down €87,225 (-59.6%), from €146,464 to €59,239
- Trade debts -€75,185
down €75,185 (-79.7%), from €94,280 to €19,095
of which Suppliers: -€74,304
- Profit (loss) carried forward +€50,588
up €50,588 (+52.0%), from -€97,221 to -€46,633
- Debts after one year -€18,177
down €18,177 (-7.4%), from €244,873 to €226,696
- Tax, wage and social debts +€18,041
up €18,041 (+139%), from €12,960 to €31,001
Income statement
- Gross operating margin +€92,707
up €92,707, from -€19,842 to €72,865
- Other operating charges -€913
down €913 (-19.3%), from €4,728 to €3,815
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€43,105
Gross operating margin
+€92,707
Staff costs
-€81
Depreciation
-€193
Other operating charges
+€913
Other operating items
+€556
Financial income
+€266
Financial charges
-€475
Result 2025
€50,588
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€13,849
Investment
€0
Financing
-€17,739
Cash 2024
€59,815
From operations (derived)
+€13,849
Net result for the year
+€50,588
Depreciation
+€10,963
Stocks and contracts
+€70,372
Receivables within one year
+€26,209
Deferred charges and accrued income
+€86
Trade debts
-€75,185
Tax, wage and social debts
+€18,041
Other debts
-€87,225
Financing
-€17,739
Debts after one year
-€18,177
Current portion of long-term debt
+€438
Cash 2025
€55,925
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €466,595 | €355,075 | -€111,520 | -23.9% |
| Fixed assets | 21/28 | €281,541 | €270,578 | -€10,963 | -3.9% |
| Tangible fixed assets | 22/27 | €281,541 | €270,578 | -€10,963 | -3.9% |
| Land and buildings | 22 | €280,720 | €270,233 | -€10,487 | -3.7% |
| Furniture and vehicles | 24 | €821 | €345 | -€476 | -58.0% |
| Current assets | 29/58 | €185,054 | €84,497 | -€100,557 | -54.3% |
| Stocks and contracts in progress | 3 | €70,372 | - | -€70,372 | |
| Stocks | 30/36 | €70,372 | - | -€70,372 | |
| Amounts receivable within one year | 40/41 | €53,796 | €27,587 | -€26,209 | -48.7% |
| Trade receivables | 40 | €13,441 | €24,082 | +€10,641 | +79.2% |
| Other amounts receivable | 41 | €40,355 | €3,505 | -€36,850 | -91.3% |
| Cash at bank and in hand | 54/58 | €59,815 | €55,925 | -€3,890 | -6.5% |
| Deferred charges and accrued income | 490/1 | €1,071 | €985 | -€86 | -8.0% |
| Total equity and liabilities | 10/49 | €466,595 | €355,075 | -€111,520 | -23.9% |
| Equity | 10/15 | -€49,721 | €867 | +€50,588 | |
| Contributions | 10/11 | €47,500 | €47,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,221 | -€46,633 | +€50,588 | +52.0% |
| Amounts payable | 17/49 | €516,316 | €354,208 | -€162,108 | -31.4% |
| Amounts payable after more than one year | 17 | €244,873 | €226,696 | -€18,177 | -7.4% |
| Financial debts | 170/4 | €244,873 | €226,696 | -€18,177 | -7.4% |
| Amounts payable within one year | 42/48 | €271,443 | €127,512 | -€143,931 | -53.0% |
| Current portion of amounts payable after more than one year | 42 | €17,739 | €18,177 | +€438 | +2.5% |
| Trade debts | 44 | €94,280 | €19,095 | -€75,185 | -79.7% |
| Suppliers | 440/4 | €93,308 | €19,004 | -€74,304 | -79.6% |
| Bills of exchange payable | 441 | €972 | €91 | -€881 | -90.6% |
| Taxes, remuneration and social security | 45 | €12,960 | €31,001 | +€18,041 | +139% |
| Taxes | 450/3 | €12,960 | €31,001 | +€18,041 | +139% |
| Other amounts payable | 47/48 | €146,464 | €59,239 | -€87,225 | -59.6% |
| Remuneration, social security and pensions | 62 | - | €81 | +€81 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,770 | €10,963 | +€193 | +1.8% |
| Other operating charges | 640/8 | €4,728 | €3,815 | -€913 | -19.3% |
| Non-recurring operating charges | 66A | €556 | - | -€556 | |
| Gross operating margin | 9900 | -€19,842 | €72,865 | +€92,707 | |
| Operating profit (loss) | 9901 | -€35,896 | €58,006 | +€93,902 | |
| Financial income | 75/76B | €777 | €1,043 | +€266 | +34.2% |
| Recurring financial income | 75 | €777 | €1,043 | +€266 | +34.2% |
| Financial charges | 65/66B | €7,986 | €8,461 | +€475 | +5.9% |
| Recurring financial charges | 65 | €7,986 | €8,461 | +€475 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€43,105 | €50,588 | +€93,693 | |
| Profit (loss) for the period | 9904 | -€43,105 | €50,588 | +€93,693 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,105 | €50,588 | +€93,693 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.