HOMBURG: what changed
What changed
HOMBURG
NACE 85.531, Driving schools for cars and motorcycles
filed annual accounts (NBB)
Net result for the year
-€10,116
2024 · -€11,497+€1,381
Equity
€21,911
2024 · €32,026-€10,116
Cash
€12,455
2024 · €12,513-€58
Balance sheet total
€94,543
2024 · €100,290-€5,747
Largest movements
Assets
- Receivables within one year -€7,316
down €7,316 (-48.1%), from €15,214 to €7,898
of which Trade receivables: -€5,631
- Tangible fixed assets +€1,510
up €1,510 (+2.3%), from €67,085 to €68,595
of which Furniture and vehicles: +€9,223
Equity and liabilities
- Debts after one year +€11,405
up €11,405 (+68.3%), from €16,697 to €28,101
- Profit (loss) carried forward -€10,116
down €10,116 (-45.9%), from €22,062 to €11,946
- Trade debts -€8,869
down €8,869 (-56.7%), from €15,634 to €6,766
- Current portion of long-term debt +€6,222
up €6,222 (+105%), from €5,927 to €12,150
- Other debts -€3,971
down €3,971 (-20.4%), from €19,476 to €15,505
Income statement
- Gross operating margin +€7,500
up €7,500 (+37.3%), from €20,092 to €27,592
- Other operating charges +€5,743
up €5,743 (+139%), from €4,125 to €9,868
- Depreciation -€2,170
down €2,170 (-8.5%), from €25,447 to €23,277
- Staff costs +€1,968
up €1,968 (+251%), from €783 to €2,751
- Financial income -€560
down €560 (-53.7%), from €1,044 to €484
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€11,497
Gross operating margin
+€7,500
Staff costs
-€1,968
Depreciation
+€2,170
Other operating charges
-€5,743
Financial income
-€560
Financial charges
-€19
Taxes
+€1
Result 2025
-€10,116
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€7,102
Investment
-€24,787
Financing
+€17,627
Cash 2024
€12,513
From operations (derived)
+€7,102
Net result for the year
-€10,116
Depreciation
+€23,277
Receivables within one year
+€7,316
Deferred charges and accrued income
-€116
Trade debts
-€8,869
Tax, wage and social debts
+€146
Other debts
-€3,971
Accrued charges and deferred income
-€565
Investment (derived)
-€24,787
Investment in fixed assets (net)
-€24,787
Financing
+€17,627
Debts after one year
+€11,405
Current portion of long-term debt
+€6,222
Cash 2025
€12,455
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,290 | €94,543 | -€5,747 | -5.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €68,085 | €69,595 | +€1,510 | +2.2% |
| Tangible fixed assets | 22/27 | €67,085 | €68,595 | +€1,510 | +2.3% |
| Plant, machinery and equipment | 23 | €5,801 | €4,199 | -€1,603 | -27.6% |
| Furniture and vehicles | 24 | €38,904 | €48,127 | +€9,223 | +23.7% |
| Leasing and similar rights | 25 | €22,379 | €16,270 | -€6,110 | -27.3% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €32,205 | €24,948 | -€7,257 | -22.5% |
| Amounts receivable within one year | 40/41 | €15,214 | €7,898 | -€7,316 | -48.1% |
| Trade receivables | 40 | €13,529 | €7,898 | -€5,631 | -41.6% |
| Other amounts receivable | 41 | €1,685 | - | -€1,685 | |
| Cash at bank and in hand | 54/58 | €12,513 | €12,455 | -€58 | -0.5% |
| Deferred charges and accrued income | 490/1 | €4,478 | €4,594 | +€116 | +2.6% |
| Total equity and liabilities | 10/49 | €100,290 | €94,543 | -€5,747 | -5.7% |
| Equity | 10/15 | €32,026 | €21,911 | -€10,116 | -31.6% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €664 | €664 | = | 0.0% |
| Distributable reserves | 133 | €664 | €664 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,062 | €11,946 | -€10,116 | -45.9% |
| Amounts payable | 17/49 | €68,264 | €72,632 | +€4,369 | +6.4% |
| Amounts payable after more than one year | 17 | €16,697 | €28,101 | +€11,405 | +68.3% |
| Financial debts | 170/4 | €16,697 | €28,101 | +€11,405 | +68.3% |
| Amounts payable within one year | 42/48 | €49,003 | €42,531 | -€6,471 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €5,927 | €12,150 | +€6,222 | +105% |
| Trade debts | 44 | €15,634 | €6,766 | -€8,869 | -56.7% |
| Suppliers | 440/4 | €15,634 | €6,766 | -€8,869 | -56.7% |
| Taxes, remuneration and social security | 45 | €7,965 | €8,111 | +€146 | +1.8% |
| Taxes | 450/3 | €5,047 | €5,414 | +€367 | +7.3% |
| Remuneration and social security | 454/9 | €2,918 | €2,697 | -€222 | -7.6% |
| Other amounts payable | 47/48 | €19,476 | €15,505 | -€3,971 | -20.4% |
| Accrued charges and deferred income | 492/3 | €2,565 | €2,000 | -€565 | -22.0% |
| Non-recurring operating income | 76A | €5,766 | €3,980 | -€1,785 | -31.0% |
| Remuneration, social security and pensions | 62 | €783 | €2,751 | +€1,968 | +251% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,447 | €23,277 | -€2,170 | -8.5% |
| Other operating charges | 640/8 | €4,125 | €9,868 | +€5,743 | +139% |
| Gross operating margin | 9900 | €20,092 | €27,592 | +€7,500 | +37.3% |
| Operating profit (loss) | 9901 | -€10,264 | -€8,304 | +€1,960 | +19.1% |
| Financial income | 75/76B | €1,044 | €484 | -€560 | -53.7% |
| Recurring financial income | 75 | €1,044 | €484 | -€560 | -53.7% |
| Financial charges | 65/66B | €2,047 | €2,066 | +€19 | +0.9% |
| Recurring financial charges | 65 | €2,047 | €2,066 | +€19 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,267 | -€9,886 | +€1,380 | +12.3% |
| Income taxes | 67/77 | €230 | €229 | -€1 | -0.3% |
| Profit (loss) for the period | 9904 | -€11,497 | -€10,116 | +€1,381 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,497 | -€10,116 | +€1,381 | +12.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.