HOMBERG: 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.
HOMBERG
Largest movements
- Stocks and contracts -€10,144
down €10,144 (-68.3%), from €14,856 to €4,713
- Intangible fixed assets +€6,213
new in 2025: €6,213
- Tangible fixed assets -€4,969
down €4,969 (-1.8%), from €278,192 to €273,223
of which Land and buildings: -€5,637
- Receivables within one year +€3,336
up €3,336 (+725%), from €460 to €3,796
- Debts after one year -€16,855
down €16,855 (-12.2%), from €138,679 to €121,824
- Other debts +€6,067
up €6,067 (+6.3%), from €95,985 to €102,052
- Trade debts +€5,619
up €5,619 (+88.7%), from €6,335 to €11,953
- Profit (loss) carried forward +€5,105
up €5,105 (+29.6%), from €17,234 to €22,339
- Gross operating margin -€4,171
down €4,171 (-17.2%), from €24,291 to €20,120
- Staff costs -€1,713
down €1,713 (-97.7%), from €1,753 to €40
- Financial charges -€680
down €680 (-13.4%), from €5,067 to €4,388
- Taxes -€567
down €567 (-23.4%), from €2,426 to €1,858
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 | €299,103 | €296,560 | -€2,543 | -0.9% |
| Fixed assets | 21/28 | €278,192 | €279,436 | +€1,243 | +0.4% |
| Intangible fixed assets | 21 | - | €6,213 | +€6,213 | |
| Tangible fixed assets | 22/27 | €278,192 | €273,223 | -€4,969 | -1.8% |
| Land and buildings | 22 | €276,330 | €270,693 | -€5,637 | -2.0% |
| Plant, machinery and equipment | 23 | €961 | €2,243 | +€1,282 | +133% |
| Furniture and vehicles | 24 | €901 | €287 | -€614 | -68.2% |
| Current assets | 29/58 | €20,911 | €17,124 | -€3,787 | -18.1% |
| Stocks and contracts in progress | 3 | €14,856 | €4,713 | -€10,144 | -68.3% |
| Stocks | 30/36 | €14,856 | €4,713 | -€10,144 | -68.3% |
| Amounts receivable within one year | 40/41 | €460 | €3,796 | +€3,336 | +725% |
| Trade receivables | 40 | €460 | €3,796 | +€3,336 | +725% |
| Cash at bank and in hand | 54/58 | €605 | €3,378 | +€2,773 | +458% |
| Deferred charges and accrued income | 490/1 | €4,990 | €5,237 | +€247 | +5.0% |
| Total equity and liabilities | 10/49 | €299,103 | €296,560 | -€2,543 | -0.9% |
| Equity | 10/15 | €35,826 | €40,931 | +€5,105 | +14.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,234 | €22,339 | +€5,105 | +29.6% |
| Amounts payable | 17/49 | €263,277 | €255,628 | -€7,649 | -2.9% |
| Amounts payable after more than one year | 17 | €138,679 | €121,824 | -€16,855 | -12.2% |
| Financial debts | 170/4 | €138,679 | €121,824 | -€16,855 | -12.2% |
| Amounts payable within one year | 42/48 | €124,598 | €133,804 | +€9,206 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €16,382 | €16,899 | +€517 | +3.2% |
| Trade debts | 44 | €6,335 | €11,953 | +€5,619 | +88.7% |
| Suppliers | 440/4 | €6,335 | €11,953 | +€5,619 | +88.7% |
| Advances received on contracts in progress | 46 | €822 | €0 | -€822 | -100% |
| Taxes, remuneration and social security | 45 | €5,075 | €2,899 | -€2,175 | -42.9% |
| Taxes | 450/3 | €5,075 | €2,899 | -€2,175 | -42.9% |
| Other amounts payable | 47/48 | €95,985 | €102,052 | +€6,067 | +6.3% |
| Remuneration, social security and pensions | 62 | €1,753 | €40 | -€1,713 | -97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,581 | €6,706 | +€126 | +1.9% |
| Other operating charges | 640/8 | €1,988 | €2,042 | +€53 | +2.7% |
| Gross operating margin | 9900 | €24,291 | €20,120 | -€4,171 | -17.2% |
| Operating profit (loss) | 9901 | €13,970 | €11,333 | -€2,637 | -18.9% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €5,067 | €4,388 | -€680 | -13.4% |
| Recurring financial charges | 65 | €5,067 | €4,388 | -€680 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €8,902 | €6,964 | -€1,938 | -21.8% |
| Income taxes | 67/77 | €2,426 | €1,858 | -€567 | -23.4% |
| Profit (loss) for the period | 9904 | €6,476 | €5,105 | -€1,371 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,476 | €5,105 | -€1,371 | -21.2% |
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 16 October 2026 via checked.be.