HOMBRES: 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.
HOMBRES
Largest movements
- Tangible fixed assets -€17,029
down €17,029 (-2.9%), from €578,708 to €561,678
- Debts after one year -€34,419
down €34,419 (-30.6%), from €112,447 to €78,028
- Profit (loss) carried forward +€16,395
up €16,395 (+15.4%), from €106,124 to €122,519
- Gross operating margin -€3,236
down €3,236 (-6.5%), from €50,119 to €46,883
- Taxes -€792
down €792 (-12.0%), from €6,584 to €5,792
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 | €600,230 | €583,679 | -€16,551 | -2.8% |
| Fixed assets | 21/28 | €578,708 | €561,678 | -€17,029 | -2.9% |
| Tangible fixed assets | 22/27 | €578,708 | €561,678 | -€17,029 | -2.9% |
| Land and buildings | 22 | €578,708 | €561,678 | -€17,029 | -2.9% |
| Current assets | 29/58 | €21,522 | €22,000 | +€478 | +2.2% |
| Amounts receivable within one year | 40/41 | €15,228 | €15,431 | +€203 | +1.3% |
| Trade receivables | 40 | - | €1,183 | +€1,183 | |
| Other amounts receivable | 41 | €15,228 | €14,248 | -€980 | -6.4% |
| Cash at bank and in hand | 54/58 | €6,294 | €6,569 | +€275 | +4.4% |
| Total equity and liabilities | 10/49 | €600,230 | €583,679 | -€16,551 | -2.8% |
| Equity | 10/15 | €172,529 | €189,789 | +€17,260 | +10.0% |
| Contributions | 10/11 | €61,600 | €61,600 | = | 0.0% |
| Capital | 10 | €61,600 | €61,600 | = | 0.0% |
| Issued capital | 100 | €61,600 | €61,600 | = | 0.0% |
| Reserves | 13 | €4,805 | €5,670 | +€865 | +18.0% |
| Non-distributable reserves | 130/1 | €4,805 | €5,670 | +€865 | +18.0% |
| Legal reserve | 130 | €4,805 | €5,670 | +€865 | +18.0% |
| Profit (loss) carried forward | 14 | €106,124 | €122,519 | +€16,395 | +15.4% |
| Amounts payable | 17/49 | €427,702 | €393,890 | -€33,812 | -7.9% |
| Amounts payable after more than one year | 17 | €112,447 | €78,028 | -€34,419 | -30.6% |
| Financial debts | 170/4 | €112,447 | €78,028 | -€34,419 | -30.6% |
| Amounts payable within one year | 42/48 | €315,255 | €315,862 | +€607 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €33,873 | €34,419 | +€546 | +1.6% |
| Trade debts | 44 | - | €1,687 | +€1,687 | |
| Suppliers | 440/4 | - | €1,687 | +€1,687 | |
| Taxes, remuneration and social security | 45 | €1,875 | €260 | -€1,615 | -86.1% |
| Taxes | 450/3 | €1,875 | €260 | -€1,615 | -86.1% |
| Other amounts payable | 47/48 | €279,507 | €279,496 | -€11 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,029 | €17,029 | = | 0.0% |
| Other operating charges | 640/8 | €4,396 | €4,642 | +€246 | +5.6% |
| Gross operating margin | 9900 | €50,119 | €46,883 | -€3,236 | -6.5% |
| Operating profit (loss) | 9901 | €28,693 | €25,211 | -€3,482 | -12.1% |
| Financial charges | 65/66B | €2,607 | €2,158 | -€448 | -17.2% |
| Recurring financial charges | 65 | €2,607 | €2,158 | -€448 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €26,087 | €23,053 | -€3,034 | -11.6% |
| Income taxes | 67/77 | €6,584 | €5,792 | -€792 | -12.0% |
| Profit (loss) for the period | 9904 | €19,503 | €17,260 | -€2,242 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,503 | €17,260 | -€2,242 | -11.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.