HOME 2B: 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 2B
Largest movements
- Current investments -€450,000
down €450,000 (-100%), from €450,000 to €0
- Tangible fixed assets +€409,501
up €409,501 (+13,215%), from €3,099 to €412,600
of which Land and buildings: +€410,950
- Cash +€59,993
up €59,993 (+92.5%), from €64,843 to €124,836
mainly Current investments (+€450,000) and Depreciation (+€73,749)
- Receivables within one year -€8,625
down €8,625 (-32.9%), from €26,206 to €17,581
of which Trade receivables: -€9,231
- Other debts +€63,510
up €63,510 (+342%), from €18,555 to €82,065
- Reserves -€30,982
down €30,982 (-8.3%), from €374,863 to €343,882
of which Tax-exempt reserves: -€39,150
- Debts after one year -€11,280
down €11,280 (-19.7%), from €57,157 to €45,877
- Provisions -€9,788
down €9,788 (-14.8%), from €66,334 to €56,546
- Gross operating margin -€343,494
down €343,494 (-90.3%), from €380,430 to €36,936
- Depreciation +€72,086
up €72,086 (+4,335%), from €1,663 to €73,749
- Other operating charges -€11,531
down €11,531 (-84.7%), from €13,609 to €2,077
- Financial income +€6,790
up €6,790 (+1,956%), from €347 to €7,138
- Taxes -€5,696
down €5,696 (-60.0%), from €9,494 to €3,798
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 | €547,881 | €558,080 | +€10,200 | +1.9% |
| Fixed assets | 21/28 | €3,599 | €413,400 | +€409,801 | +11,387% |
| Tangible fixed assets | 22/27 | €3,099 | €412,600 | +€409,501 | +13,215% |
| Land and buildings | 22 | €0 | €410,950 | +€410,950 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,099 | €1,649 | -€1,449 | -46.8% |
| Financial fixed assets | 28 | €500 | €800 | +€300 | +60.0% |
| Current assets | 29/58 | €544,282 | €144,681 | -€399,601 | -73.4% |
| Amounts receivable within one year | 40/41 | €26,206 | €17,581 | -€8,625 | -32.9% |
| Trade receivables | 40 | €18,514 | €9,284 | -€9,231 | -49.9% |
| Other amounts receivable | 41 | €7,691 | €8,297 | +€606 | +7.9% |
| Current investments | 50/53 | €450,000 | €0 | -€450,000 | -100% |
| Cash at bank and in hand | 54/58 | €64,843 | €124,836 | +€59,993 | +92.5% |
| Deferred charges and accrued income | 490/1 | €3,233 | €2,264 | -€969 | -30.0% |
| Total equity and liabilities | 10/49 | €547,881 | €558,080 | +€10,200 | +1.9% |
| Equity | 10/15 | €381,748 | €350,766 | -€30,982 | -8.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €374,863 | €343,882 | -€30,982 | -8.3% |
| Tax-exempt reserves | 132 | €265,336 | €226,185 | -€39,150 | -14.8% |
| Distributable reserves | 133 | €109,528 | €117,696 | +€8,168 | +7.5% |
| Profit (loss) carried forward | 14 | €685 | €685 | = | 0.0% |
| Provisions and deferred taxes | 16 | €66,334 | €56,546 | -€9,788 | -14.8% |
| Deferred taxes | 168 | €66,334 | €56,546 | -€9,788 | -14.8% |
| Amounts payable | 17/49 | €99,799 | €150,768 | +€50,969 | +51.1% |
| Amounts payable after more than one year | 17 | €57,157 | €45,877 | -€11,280 | -19.7% |
| Financial debts | 170/4 | €57,157 | €45,877 | -€11,280 | -19.7% |
| Amounts payable within one year | 42/48 | €42,641 | €100,682 | +€58,041 | +136% |
| Current portion of amounts payable after more than one year | 42 | €11,331 | €11,270 | -€61 | -0.5% |
| Trade debts | 44 | €3,856 | €951 | -€2,904 | -75.3% |
| Suppliers | 440/4 | €3,856 | €951 | -€2,904 | -75.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €8,900 | €6,396 | -€2,504 | -28.1% |
| Taxes | 450/3 | €8,900 | €6,396 | -€2,504 | -28.1% |
| Other amounts payable | 47/48 | €18,555 | €82,065 | +€63,510 | +342% |
| Accrued charges and deferred income | 492/3 | - | €4,209 | +€4,209 | |
| Non-recurring operating income | 76A | €349,759 | €0 | -€349,759 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,663 | €73,749 | +€72,086 | +4,335% |
| Other operating charges | 640/8 | €13,609 | €2,077 | -€11,531 | -84.7% |
| Gross operating margin | 9900 | €380,430 | €36,936 | -€343,494 | -90.3% |
| Operating profit (loss) | 9901 | €365,159 | -€38,891 | -€404,049 | |
| Financial income | 75/76B | €347 | €7,138 | +€6,790 | +1,956% |
| Recurring financial income | 75 | €347 | €7,138 | +€6,790 | +1,956% |
| Financial charges | 65/66B | €2,335 | €5,218 | +€2,884 | +124% |
| Recurring financial charges | 65 | €2,335 | €5,218 | +€2,884 | +124% |
| Profit (loss) for the period before taxes | 9903 | €363,171 | -€36,972 | -€400,143 | |
| Transfer from deferred taxes | 780 | - | €9,788 | +€9,788 | |
| Transfer to deferred taxes | 680 | €66,334 | €0 | -€66,334 | -100% |
| Income taxes | 67/77 | €9,494 | €3,798 | -€5,696 | -60.0% |
| Profit (loss) for the period | 9904 | €287,343 | -€30,982 | -€318,325 | |
| Transfer from tax-exempt reserves | 789 | - | €39,150 | +€39,150 | |
| Transfer to tax-exempt reserves | 689 | €265,336 | €0 | -€265,336 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €22,007 | €8,168 | -€13,839 | -62.9% |
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 27 October 2026 via checked.be.