HOME-ATTEST: 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-ATTEST
Largest movements
- Deferred charges and accrued income +€1,923
up €1,923 (+81.8%), from €2,351 to €4,274
- Receivables within one year -€1,503
down €1,503 (-28.7%), from €5,240 to €3,737
of which Trade receivables: -€1,704
- Tangible fixed assets -€757
down €757 (-15.6%), from €4,839 to €4,082
of which Other tangible fixed assets: -€1,135
- Cash -€691
down €691 (-5.8%), from €11,837 to €11,146
mainly Deferred charges and accrued income (-€1,923) and Investment in fixed assets (net) (-€1,382)
- Other debts -€1,321
down €1,321 (-18.6%), from €7,086 to €5,765
- Reserves +€584
up €584 (+10.9%), from €5,374 to €5,958
- Gross operating margin -€594
down €594 (-10.2%), from €5,850 to €5,256
- Other operating charges +€231
up €231 (+21.8%), from €1,062 to €1,293
- Taxes -€201
down €201 (-20.9%), from €961 to €760
- Financial charges -€147
down €147 (-23.5%), from €627 to €480
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,267 | €23,239 | -€1,028 | -4.2% |
| Fixed assets | 21/28 | €4,839 | €4,082 | -€757 | -15.6% |
| Tangible fixed assets | 22/27 | €4,839 | €4,082 | -€757 | -15.6% |
| Plant, machinery and equipment | 23 | €857 | €408 | -€450 | -52.4% |
| Furniture and vehicles | 24 | €457 | €1,284 | +€827 | +181% |
| Other tangible fixed assets | 26 | €3,525 | €2,390 | -€1,135 | -32.2% |
| Current assets | 29/58 | €19,428 | €19,157 | -€271 | -1.4% |
| Amounts receivable within one year | 40/41 | €5,240 | €3,737 | -€1,503 | -28.7% |
| Trade receivables | 40 | €4,701 | €2,997 | -€1,704 | -36.2% |
| Other amounts receivable | 41 | €539 | €740 | +€201 | +37.2% |
| Cash at bank and in hand | 54/58 | €11,837 | €11,146 | -€691 | -5.8% |
| Deferred charges and accrued income | 490/1 | €2,351 | €4,274 | +€1,923 | +81.8% |
| Total equity and liabilities | 10/49 | €24,267 | €23,239 | -€1,028 | -4.2% |
| Equity | 10/15 | €13,558 | €14,142 | +€584 | +4.3% |
| Contributions | 10/11 | €8,184 | €8,184 | = | 0.0% |
| Reserves | 13 | €5,374 | €5,958 | +€584 | +10.9% |
| Distributable reserves | 133 | €5,374 | €5,958 | +€584 | +10.9% |
| Amounts payable | 17/49 | €10,709 | €9,097 | -€1,612 | -15.1% |
| Amounts payable within one year | 42/48 | €10,709 | €9,097 | -€1,612 | -15.1% |
| Trade debts | 44 | €157 | - | -€157 | |
| Suppliers | 440/4 | €157 | - | -€157 | |
| Taxes, remuneration and social security | 45 | €3,465 | €3,331 | -€134 | -3.9% |
| Taxes | 450/3 | - | €3,331 | +€3,331 | |
| Remuneration and social security | 454/9 | €3,465 | - | -€3,465 | |
| Other amounts payable | 47/48 | €7,086 | €5,765 | -€1,321 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,088 | €2,139 | +€51 | +2.4% |
| Other operating charges | 640/8 | €1,062 | €1,293 | +€231 | +21.8% |
| Gross operating margin | 9900 | €5,850 | €5,256 | -€594 | -10.2% |
| Operating profit (loss) | 9901 | €2,700 | €1,824 | -€876 | -32.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €627 | €480 | -€147 | -23.5% |
| Recurring financial charges | 65 | €627 | €480 | -€147 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €2,073 | €1,344 | -€729 | -35.2% |
| Income taxes | 67/77 | €961 | €760 | -€201 | -20.9% |
| Profit (loss) for the period | 9904 | €1,112 | €584 | -€528 | -47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,112 | €584 | -€528 | -47.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.