HOMANO: what changed
Two fiscal 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.
HOMANO
Largest movements
- Cash -€90,439
down €90,439 (-91.9%), from €98,396 to €7,957
mainly Other debts (-€100,000) and Net result for the year (-€18,470)
- Tangible fixed assets -€22,315
down €22,315 (-5.2%), from €430,833 to €408,518
- Deferred charges and accrued income -€7,415
down €7,415 (-26.3%), from €28,225 to €20,810
- Other debts -€100,000
down €100,000 (-66.7%), from €150,000 to €50,000
- Profit (loss) carried forward -€18,470
down €18,470 (-13.8%), from -€134,013 to -€152,484
- Gross operating margin +€6,651
up €6,651 (+25.3%), from €26,274 to €32,926
- Financial charges -€1,063
down €1,063 (-4.4%), from €23,929 to €22,865
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.
Cash bridge derived
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 | €565,249 | €441,596 | -€123,653 | -21.9% |
| Fixed assets | 21/28 | €430,833 | €408,518 | -€22,315 | -5.2% |
| Tangible fixed assets | 22/27 | €430,833 | €408,518 | -€22,315 | -5.2% |
| Land and buildings | 22 | €430,833 | €408,518 | -€22,315 | -5.2% |
| Current assets | 29/58 | €134,416 | €33,078 | -€101,339 | -75.4% |
| Amounts receivable within one year | 40/41 | €7,291 | €4,311 | -€2,980 | -40.9% |
| Trade receivables | 40 | €6,955 | €4,011 | -€2,944 | -42.3% |
| Other amounts receivable | 41 | €336 | €300 | -€36 | -10.8% |
| Current investments | 50/53 | €504 | - | -€504 | |
| Cash at bank and in hand | 54/58 | €98,396 | €7,957 | -€90,439 | -91.9% |
| Deferred charges and accrued income | 490/1 | €28,225 | €20,810 | -€7,415 | -26.3% |
| Total equity and liabilities | 10/49 | €565,249 | €441,596 | -€123,653 | -21.9% |
| Equity | 10/15 | -€63,621 | -€82,092 | -€18,470 | -29.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €10,392 | €10,392 | = | 0.0% |
| Distributable reserves | 133 | €10,392 | €10,392 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€134,013 | -€152,484 | -€18,470 | -13.8% |
| Amounts payable | 17/49 | €628,871 | €523,688 | -€105,183 | -16.7% |
| Amounts payable after more than one year | 17 | €450,000 | €450,000 | = | 0.0% |
| Financial debts | 170/4 | €450,000 | €450,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €155,081 | €50,913 | -€104,168 | -67.2% |
| Trade debts | 44 | €5,081 | €913 | -€4,168 | -82.0% |
| Suppliers | 440/4 | €5,081 | €913 | -€4,168 | -82.0% |
| Other amounts payable | 47/48 | €150,000 | €50,000 | -€100,000 | -66.7% |
| Accrued charges and deferred income | 492/3 | €23,790 | €22,775 | -€1,015 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,315 | €22,315 | = | 0.0% |
| Other operating charges | 640/8 | €6,018 | €6,216 | +€198 | +3.3% |
| Gross operating margin | 9900 | €26,274 | €32,926 | +€6,651 | +25.3% |
| Operating profit (loss) | 9901 | -€2,058 | €4,395 | +€6,453 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €23,929 | €22,865 | -€1,063 | -4.4% |
| Recurring financial charges | 65 | €23,929 | €22,865 | -€1,063 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€25,987 | -€18,470 | +€7,516 | +28.9% |
| Profit (loss) for the period | 9904 | -€25,987 | -€18,470 | +€7,516 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,987 | -€18,470 | +€7,516 | +28.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.