HOMBERT TOITURES: 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.
HOMBERT TOITURES
Largest movements
- Receivables within one year -€4,715
down €4,715 (-97.8%), from €4,823 to €108
of which Trade receivables: -€4,811
- Tangible fixed assets +€4,564
up €4,564 (+40.8%), from €11,188 to €15,753
of which Furniture and vehicles: +€5,996
- Cash -€696
down €696 (-25.8%), from €2,700 to €2,004
mainly Investment in fixed assets (net) (-€6,109) and Net result for the year (-€2,037)
- Deferred charges and accrued income +€256
up €256 (+31.3%), from €817 to €1,073
- Debts after one year +€3,204
up €3,204 (+12.7%), from €25,293 to €28,498
of which Other amounts payable: +€5,058
- Profit (loss) carried forward -€2,037
down €2,037 (-7.9%), from -€25,798 to -€27,835
- Current portion of long-term debt -€800
down €800 (-28.1%), from €2,845 to €2,045
- Trade debts -€794
down €794 (-28.6%), from €2,777 to €1,983
- Tax, wage and social debts -€265
down €265 (-99.7%), from €266 to €1
- Depreciation -€378
down €378 (-18.8%), from €2,013 to €1,636
- Staff costs +€337
no longer reported in 2025 (was -€337)
- Financial charges -€282
down €282 (-34.4%), from €818 to €536
- Gross operating margin -€265
down €265 (-25.4%), from €1,041 to €776
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 | €19,643 | €18,962 | -€682 | -3.5% |
| Fixed assets | 21/28 | €11,303 | €15,777 | +€4,474 | +39.6% |
| Tangible fixed assets | 22/27 | €11,188 | €15,753 | +€4,564 | +40.8% |
| Furniture and vehicles | 24 | - | €5,996 | +€5,996 | |
| Other tangible fixed assets | 26 | €11,188 | €9,756 | -€1,432 | -12.8% |
| Financial fixed assets | 28 | €115 | €24 | -€91 | -79.1% |
| Current assets | 29/58 | €8,340 | €3,185 | -€5,155 | -61.8% |
| Amounts receivable within one year | 40/41 | €4,823 | €108 | -€4,715 | -97.8% |
| Trade receivables | 40 | €4,811 | - | -€4,811 | |
| Other amounts receivable | 41 | €11 | €108 | +€96 | +836% |
| Cash at bank and in hand | 54/58 | €2,700 | €2,004 | -€696 | -25.8% |
| Deferred charges and accrued income | 490/1 | €817 | €1,073 | +€256 | +31.3% |
| Total equity and liabilities | 10/49 | €19,643 | €18,962 | -€682 | -3.5% |
| Equity | 10/15 | -€11,538 | -€13,575 | -€2,037 | -17.7% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,798 | -€27,835 | -€2,037 | -7.9% |
| Amounts payable | 17/49 | €31,181 | €32,537 | +€1,356 | +4.3% |
| Amounts payable after more than one year | 17 | €25,293 | €28,498 | +€3,204 | +12.7% |
| Financial debts | 170/4 | €8,378 | €6,524 | -€1,854 | -22.1% |
| Other amounts payable | 178/9 | €16,915 | €21,974 | +€5,058 | +29.9% |
| Amounts payable within one year | 42/48 | €5,888 | €4,029 | -€1,859 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €2,845 | €2,045 | -€800 | -28.1% |
| Trade debts | 44 | €2,777 | €1,983 | -€794 | -28.6% |
| Suppliers | 440/4 | €2,777 | €1,983 | -€794 | -28.6% |
| Taxes, remuneration and social security | 45 | €266 | €1 | -€265 | -99.7% |
| Taxes | 450/3 | €266 | €1 | -€265 | -99.7% |
| Accrued charges and deferred income | 492/3 | - | €11 | +€11 | |
| Remuneration, social security and pensions | 62 | -€337 | - | +€337 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,013 | €1,636 | -€378 | -18.8% |
| Other operating charges | 640/8 | €648 | €642 | -€7 | -1.0% |
| Gross operating margin | 9900 | €1,041 | €776 | -€265 | -25.4% |
| Operating profit (loss) | 9901 | -€1,284 | -€1,501 | -€217 | -16.9% |
| Financial charges | 65/66B | €818 | €536 | -€282 | -34.4% |
| Recurring financial charges | 65 | €818 | €536 | -€282 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,101 | -€2,037 | +€64 | +3.0% |
| Profit (loss) for the period | 9904 | -€2,101 | -€2,037 | +€64 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,101 | -€2,037 | +€64 | +3.0% |
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 29 October 2026 via checked.be.