HOMBROUCKX: 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.
HOMBROUCKX
Largest movements
- Current investments -€75,000
no longer reported in 2025 (was €75,000)
- Tangible fixed assets +€39,067
up €39,067 (+6.0%), from €654,150 to €693,217
- Cash -€14,974
down €14,974 (-52.7%), from €28,423 to €13,449
mainly Investment in fixed assets (net) (-€95,200) and Net result for the year (-€54,017)
- Profit (loss) carried forward -€42,708
down €42,708 (-179%), from -€23,833 to -€66,540
- Reserves -€11,310
down €11,310 (-8.2%), from €137,273 to €125,963
of which Tax-exempt reserves: -€11,310
- Debts after one year +€10,570
up €10,570 (+12.8%), from €82,369 to €92,938
- Gross operating margin -€3,789
down €3,789 (-24.6%), from €15,431 to €11,642
- Depreciation +€3,091
up €3,091 (+5.8%), from €53,042 to €56,133
- Financial charges +€277
up €277 (+7.8%), from €3,563 to €3,841
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 | €757,573 | €708,432 | -€49,142 | -6.5% |
| Fixed assets | 21/28 | €654,150 | €693,217 | +€39,067 | +6.0% |
| Tangible fixed assets | 22/27 | €654,150 | €693,217 | +€39,067 | +6.0% |
| Land and buildings | 22 | €654,150 | €693,217 | +€39,067 | +6.0% |
| Current assets | 29/58 | €103,423 | €15,214 | -€88,209 | -85.3% |
| Current investments | 50/53 | €75,000 | - | -€75,000 | |
| Cash at bank and in hand | 54/58 | €28,423 | €13,449 | -€14,974 | -52.7% |
| Deferred charges and accrued income | 490/1 | - | €1,765 | +€1,765 | |
| Total equity and liabilities | 10/49 | €757,573 | €708,432 | -€49,142 | -6.5% |
| Equity | 10/15 | €219,155 | €165,138 | -€54,017 | -24.6% |
| Contributions | 10/11 | €12,715 | €12,715 | = | 0.0% |
| Revaluation surpluses | 12 | €93,000 | €93,000 | = | 0.0% |
| Reserves | 13 | €137,273 | €125,963 | -€11,310 | -8.2% |
| Tax-exempt reserves | 132 | €135,413 | €124,103 | -€11,310 | -8.4% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,833 | -€66,540 | -€42,708 | -179% |
| Provisions and deferred taxes | 16 | €53,622 | €48,547 | -€5,075 | -9.5% |
| Deferred taxes | 168 | €53,622 | €48,547 | -€5,075 | -9.5% |
| Amounts payable | 17/49 | €484,797 | €494,747 | +€9,951 | +2.1% |
| Amounts payable after more than one year | 17 | €82,369 | €92,938 | +€10,570 | +12.8% |
| Financial debts | 170/4 | €82,369 | €92,938 | +€10,570 | +12.8% |
| Amounts payable within one year | 42/48 | €399,362 | €398,845 | -€518 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €5,183 | €5,365 | +€182 | +3.5% |
| Trade debts | 44 | €2,498 | €2,497 | -€1 | 0.0% |
| Suppliers | 440/4 | €2,498 | €2,497 | -€1 | 0.0% |
| Taxes, remuneration and social security | 45 | - | €127 | +€127 | |
| Taxes | 450/3 | - | €127 | +€127 | |
| Other amounts payable | 47/48 | €391,681 | €390,855 | -€826 | -0.2% |
| Accrued charges and deferred income | 492/3 | €3,066 | €2,964 | -€101 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,042 | €56,133 | +€3,091 | +5.8% |
| Other operating charges | 640/8 | €8,016 | €7,914 | -€102 | -1.3% |
| Non-recurring operating charges | 66A | - | €2,847 | +€2,847 | |
| Gross operating margin | 9900 | €15,431 | €11,642 | -€3,789 | -24.6% |
| Operating profit (loss) | 9901 | -€45,627 | -€55,252 | -€9,625 | -21.1% |
| Financial charges | 65/66B | €3,563 | €3,841 | +€277 | +7.8% |
| Recurring financial charges | 65 | €3,563 | €3,841 | +€277 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | -€49,190 | -€59,093 | -€9,903 | -20.1% |
| Transfer from deferred taxes | 780 | €4,793 | €5,075 | +€282 | +5.9% |
| Profit (loss) for the period | 9904 | -€44,396 | -€54,017 | -€9,621 | -21.7% |
| Transfer from tax-exempt reserves | 789 | €10,465 | €11,310 | +€845 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,932 | -€42,708 | -€8,776 | -25.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.