HOME-AUDIT: 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-AUDIT
Largest movements
- Receivables within one year +€2,328
up €2,328 (+321%), from €726 to €3,054
of which Trade receivables: +€2,203
- Cash -€579
down €579 (-17.2%), from €3,357 to €2,778
mainly Net result for the year (-€2,832) and Receivables within one year (-€2,328)
- Other debts +€5,900
up €5,900 (+12,553%), from €47 to €5,947
- Profit (loss) carried forward -€2,832
down €2,832 (-15.8%), from -€17,939 to -€20,770
- Tax, wage and social debts -€1,614
down €1,614 (-58.9%), from €2,741 to €1,127
of which Remuneration and social security: -€2,055
- Trade debts +€367
up €367 (+114%), from €322 to €689
- Gross operating margin +€6,917
up €6,917 (+82.3%), from -€8,410 to -€1,492
- Other operating charges -€574
down €574 (-38.1%), from €1,507 to €933
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 | €5,631 | €7,453 | +€1,821 | +32.3% |
| Fixed assets | 21/28 | €418 | €418 | = | 0.0% |
| Financial fixed assets | 28 | €418 | €418 | = | 0.0% |
| Current assets | 29/58 | €5,213 | €7,035 | +€1,821 | +34.9% |
| Amounts receivable within one year | 40/41 | €726 | €3,054 | +€2,328 | +321% |
| Trade receivables | 40 | €726 | €2,929 | +€2,203 | +303% |
| Other amounts receivable | 41 | - | €125 | +€125 | |
| Cash at bank and in hand | 54/58 | €3,357 | €2,778 | -€579 | -17.2% |
| Deferred charges and accrued income | 490/1 | €1,131 | €1,203 | +€72 | +6.4% |
| Total equity and liabilities | 10/49 | €5,631 | €7,453 | +€1,821 | +32.3% |
| Equity | 10/15 | €2,521 | -€310 | -€2,832 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,939 | -€20,770 | -€2,832 | -15.8% |
| Amounts payable | 17/49 | €3,110 | €7,763 | +€4,653 | +150% |
| Amounts payable within one year | 42/48 | €3,110 | €7,763 | +€4,653 | +150% |
| Trade debts | 44 | €322 | €689 | +€367 | +114% |
| Suppliers | 440/4 | €322 | €689 | +€367 | +114% |
| Taxes, remuneration and social security | 45 | €2,741 | €1,127 | -€1,614 | -58.9% |
| Taxes | 450/3 | €687 | €1,127 | +€440 | +64.1% |
| Remuneration and social security | 454/9 | €2,055 | - | -€2,055 | |
| Other amounts payable | 47/48 | €47 | €5,947 | +€5,900 | +12,553% |
| Other operating charges | 640/8 | €1,507 | €933 | -€574 | -38.1% |
| Gross operating margin | 9900 | -€8,410 | -€1,492 | +€6,917 | +82.3% |
| Operating profit (loss) | 9901 | -€9,917 | -€2,426 | +€7,491 | +75.5% |
| Financial income | 75/76B | €22 | €16 | -€7 | -29.4% |
| Recurring financial income | 75 | €22 | €16 | -€7 | -29.4% |
| Financial charges | 65/66B | €43 | €42 | -€1 | -2.3% |
| Recurring financial charges | 65 | €43 | €42 | -€1 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,938 | -€2,452 | +€7,486 | +75.3% |
| Income taxes | 67/77 | €392 | €380 | -€12 | -3.0% |
| Profit (loss) for the period | 9904 | -€10,329 | -€2,832 | +€7,497 | +72.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,329 | -€2,832 | +€7,497 | +72.6% |
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.