HOME 2000: 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.
HOME 2000
Largest movements
- Cash +€52,682
up €52,682 (+17.9%), from €294,035 to €346,716
mainly Other debts (+€153,000) and Net result for the year (+€69,128)
- Tangible fixed assets -€24,323
down €24,323 (-36.4%), from €66,883 to €42,560
of which Furniture and vehicles: -€23,787
- Receivables within one year +€17,904
up €17,904 (+34.1%), from €52,434 to €70,338
of which Trade receivables: +€21,234
- Stocks and contracts +€16,199
new in 2025: €16,199
- Other debts +€153,000
new in 2025: €153,000
- Reserves -€110,872
down €110,872 (-30.7%), from €361,328 to €250,456
of which Distributable reserves: -€110,872
- Tax, wage and social debts +€24,138
up €24,138 (+81.5%), from €29,620 to €53,757
of which Taxes: +€23,801
- Gross operating margin -€72,311
down €72,311 (-29.2%), from €247,550 to €175,239
- Taxes -€16,984
down €16,984 (-47.0%), from €36,155 to €19,171
- Staff costs -€4,045
down €4,045 (-5.9%), from €68,074 to €64,029
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 | €413,351 | €475,813 | +€62,462 | +15.1% |
| Fixed assets | 21/28 | €66,883 | €42,560 | -€24,323 | -36.4% |
| Tangible fixed assets | 22/27 | €66,883 | €42,560 | -€24,323 | -36.4% |
| Plant, machinery and equipment | 23 | €1,537 | €1,000 | -€536 | -34.9% |
| Furniture and vehicles | 24 | €65,346 | €41,560 | -€23,787 | -36.4% |
| Current assets | 29/58 | €346,468 | €433,254 | +€86,785 | +25.0% |
| Stocks and contracts in progress | 3 | - | €16,199 | +€16,199 | |
| Contracts in progress | 37 | - | €16,199 | +€16,199 | |
| Amounts receivable within one year | 40/41 | €52,434 | €70,338 | +€17,904 | +34.1% |
| Trade receivables | 40 | €28,274 | €49,509 | +€21,234 | +75.1% |
| Other amounts receivable | 41 | €24,160 | €20,829 | -€3,330 | -13.8% |
| Cash at bank and in hand | 54/58 | €294,035 | €346,716 | +€52,682 | +17.9% |
| Total equity and liabilities | 10/49 | €413,351 | €475,813 | +€62,462 | +15.1% |
| Equity | 10/15 | €379,928 | €269,056 | -€110,872 | -29.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €361,328 | €250,456 | -€110,872 | -30.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €359,468 | €248,596 | -€110,872 | -30.8% |
| Amounts payable | 17/49 | €33,423 | €206,757 | +€173,334 | +519% |
| Amounts payable within one year | 42/48 | €33,423 | €206,757 | +€173,334 | +519% |
| Trade debts | 44 | €3,804 | - | -€3,804 | |
| Suppliers | 440/4 | €3,804 | - | -€3,804 | |
| Taxes, remuneration and social security | 45 | €29,620 | €53,757 | +€24,138 | +81.5% |
| Taxes | 450/3 | €19,207 | €43,008 | +€23,801 | +124% |
| Remuneration and social security | 454/9 | €10,413 | €10,750 | +€337 | +3.2% |
| Other amounts payable | 47/48 | - | €153,000 | +€153,000 | |
| Remuneration, social security and pensions | 62 | €68,074 | €64,029 | -€4,045 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,681 | €24,323 | -€358 | -1.5% |
| Other operating charges | 640/8 | €496 | €503 | +€7 | +1.4% |
| Gross operating margin | 9900 | €247,550 | €175,239 | -€72,311 | -29.2% |
| Operating profit (loss) | 9901 | €154,298 | €86,384 | -€67,915 | -44.0% |
| Financial income | 75/76B | €1,047 | €1,975 | +€928 | +88.6% |
| Recurring financial income | 75 | €1,047 | €1,975 | +€928 | +88.6% |
| Financial charges | 65/66B | €62 | €60 | -€2 | -2.4% |
| Recurring financial charges | 65 | €62 | €60 | -€2 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €155,284 | €88,299 | -€66,985 | -43.1% |
| Income taxes | 67/77 | €36,155 | €19,171 | -€16,984 | -47.0% |
| Profit (loss) for the period | 9904 | €119,129 | €69,128 | -€50,001 | -42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €119,129 | €69,128 | -€50,001 | -42.0% |
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 22 October 2026 via checked.be.