HOME 21: 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 21
Largest movements
- Deferred charges and accrued income +€1,144
up €1,144 (+25.7%), from €4,459 to €5,603
- Profit (loss) carried forward -€9,381
down €9,381 (-20.8%), from -€45,093 to -€54,474
- Short-term financial debts +€6,779
new in 2025: €6,779
- Trade debts +€2,809
up €2,809 (+235%), from €1,193 to €4,002
- Gross operating margin +€11,683
up €11,683 (+55.4%), from -€21,087 to -€9,404
- Depreciation -€4,019
no longer reported in 2025 (was €4,019)
- Taxes -€3,026
down €3,026 (-87.1%), from €3,476 to €450
- Other operating charges -€2,176
down €2,176 (-84.5%), from €2,576 to €400
- Financial charges -€619
down €619 (-30.6%), from €2,022 to €1,403
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 | €77,750 | €77,969 | +€219 | +0.3% |
| Current assets | 29/58 | €77,750 | €77,969 | +€219 | +0.3% |
| Amounts receivable after more than one year | 29 | €57,266 | €57,266 | = | 0.0% |
| Other amounts receivable | 291 | €57,266 | €57,266 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,715 | €15,030 | -€685 | -4.4% |
| Trade receivables | 40 | - | €3,306 | +€3,306 | |
| Other amounts receivable | 41 | €15,715 | €11,725 | -€3,991 | -25.4% |
| Cash at bank and in hand | 54/58 | €310 | €70 | -€240 | -77.5% |
| Deferred charges and accrued income | 490/1 | €4,459 | €5,603 | +€1,144 | +25.7% |
| Total equity and liabilities | 10/49 | €77,750 | €77,969 | +€219 | +0.3% |
| Equity | 10/15 | €76,170 | €66,789 | -€9,381 | -12.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €115,062 | €115,062 | = | 0.0% |
| Distributable reserves | 133 | €115,062 | €115,062 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,093 | -€54,474 | -€9,381 | -20.8% |
| Amounts payable | 17/49 | €1,580 | €11,180 | +€9,599 | +607% |
| Amounts payable within one year | 42/48 | €1,193 | €10,780 | +€9,587 | +804% |
| Financial debts | 43 | - | €6,779 | +€6,779 | |
| Credit institutions | 430/8 | - | €6,779 | +€6,779 | |
| Trade debts | 44 | €1,193 | €4,002 | +€2,809 | +235% |
| Suppliers | 440/4 | €1,193 | €4,002 | +€2,809 | +235% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,019 | - | -€4,019 | |
| Other operating charges | 640/8 | €2,576 | €400 | -€2,176 | -84.5% |
| Gross operating margin | 9900 | -€21,087 | -€9,404 | +€11,683 | +55.4% |
| Operating profit (loss) | 9901 | -€27,682 | -€9,804 | +€17,878 | +64.6% |
| Financial income | 75/76B | €2,302 | €2,276 | -€27 | -1.2% |
| Recurring financial income | 75 | €2,302 | €2,276 | -€27 | -1.2% |
| Financial charges | 65/66B | €2,022 | €1,403 | -€619 | -30.6% |
| Recurring financial charges | 65 | €2,022 | €1,403 | -€619 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | -€27,401 | -€8,931 | +€18,470 | +67.4% |
| Income taxes | 67/77 | €3,476 | €450 | -€3,026 | -87.1% |
| Profit (loss) for the period | 9904 | -€30,877 | -€9,381 | +€21,496 | +69.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,877 | -€9,381 | +€21,496 | +69.6% |
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 24 October 2026 via checked.be.