HOMBROECKX DYLAN: 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.
HOMBROECKX DYLAN
Largest movements
- Receivables within one year +€22,258
up €22,258 (+218%), from €10,231 to €32,489
of which Trade receivables: +€31,728
- Cash +€16,485
up €16,485 (+33.9%), from €48,557 to €65,042
mainly Other debts (+€50,057) and Net result for the year (+€25,492)
- Tangible fixed assets -€14,818
down €14,818 (-28.9%), from €51,223 to €36,406
of which Furniture and vehicles: -€14,055
- Other debts +€50,057
up €50,057 (+1,078%), from €4,643 to €54,700
- Profit (loss) carried forward -€34,508
down €34,508 (-56.6%), from €60,927 to €26,419
- Tax, wage and social debts +€15,441
up €15,441 (+735%), from €2,100 to €17,541
- Debts after one year -€9,706
down €9,706 (-40.9%), from €23,744 to €14,038
- Trade debts +€4,824
up €4,824 (+84.4%), from €5,718 to €10,542
- Gross operating margin +€32,755
up €32,755 (+143%), from €22,845 to €55,600
- Taxes +€8,894
up €8,894 (+435%), from €2,046 to €10,940
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 | €111,061 | €134,987 | +€23,926 | +21.5% |
| Fixed assets | 21/28 | €52,273 | €37,456 | -€14,818 | -28.3% |
| Tangible fixed assets | 22/27 | €51,223 | €36,406 | -€14,818 | -28.9% |
| Plant, machinery and equipment | 23 | €1,215 | €453 | -€762 | -62.7% |
| Furniture and vehicles | 24 | €50,008 | €35,953 | -€14,055 | -28.1% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €58,788 | €97,531 | +€38,743 | +65.9% |
| Amounts receivable within one year | 40/41 | €10,231 | €32,489 | +€22,258 | +218% |
| Trade receivables | 40 | €307 | €32,035 | +€31,728 | +10,321% |
| Other amounts receivable | 41 | €9,924 | €454 | -€9,469 | -95.4% |
| Cash at bank and in hand | 54/58 | €48,557 | €65,042 | +€16,485 | +33.9% |
| Total equity and liabilities | 10/49 | €111,061 | €134,987 | +€23,926 | +21.5% |
| Equity | 10/15 | €62,927 | €28,419 | -€34,508 | -54.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,927 | €26,419 | -€34,508 | -56.6% |
| Amounts payable | 17/49 | €48,134 | €106,567 | +€58,434 | +121% |
| Amounts payable after more than one year | 17 | €23,744 | €14,038 | -€9,706 | -40.9% |
| Financial debts | 170/4 | €23,744 | €14,038 | -€9,706 | -40.9% |
| Amounts payable within one year | 42/48 | €24,390 | €92,489 | +€68,099 | +279% |
| Current portion of amounts payable after more than one year | 42 | €11,929 | €9,706 | -€2,224 | -18.6% |
| Trade debts | 44 | €5,718 | €10,542 | +€4,824 | +84.4% |
| Suppliers | 440/4 | €5,718 | €10,542 | +€4,824 | +84.4% |
| Taxes, remuneration and social security | 45 | €2,100 | €17,541 | +€15,441 | +735% |
| Taxes | 450/3 | €2,100 | €17,541 | +€15,441 | +735% |
| Other amounts payable | 47/48 | €4,643 | €54,700 | +€50,057 | +1,078% |
| Accrued charges and deferred income | 492/3 | - | €41 | +€41 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,063 | €16,186 | +€123 | +0.8% |
| Other operating charges | 640/8 | €880 | €943 | +€63 | +7.2% |
| Gross operating margin | 9900 | €22,845 | €55,600 | +€32,755 | +143% |
| Operating profit (loss) | 9901 | €5,902 | €38,470 | +€32,569 | +552% |
| Financial income | 75/76B | €0 | €6 | +€6 | +29,750% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +29,750% |
| Financial charges | 65/66B | €2,481 | €2,044 | -€437 | -17.6% |
| Recurring financial charges | 65 | €2,481 | €2,044 | -€437 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €3,420 | €36,432 | +€33,011 | +965% |
| Income taxes | 67/77 | €2,046 | €10,940 | +€8,894 | +435% |
| Profit (loss) for the period | 9904 | €1,375 | €25,492 | +€24,117 | +1,754% |
| Profit (loss) for the period to be appropriated | 9905 | €1,375 | €25,492 | +€24,117 | +1,754% |
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 31 October 2026 via checked.be.