HOME BASE: 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 BASE
Largest movements
- Cash +€57,167
up €57,167 (+302%), from €18,935 to €76,102
mainly Advances received (+€52,225) and Other debts (+€9,554)
- Receivables within one year +€2,203
up €2,203 (+881%), from €250 to €2,453
- Tangible fixed assets -€1,812
down €1,812 (-59.3%), from €3,057 to €1,244
of which Furniture and vehicles: -€913
- Advances received +€52,225
up €52,225 (+500%), from €10,436 to €62,661
- Other debts +€9,554
up €9,554 (+577%), from €1,656 to €11,210
- Profit (loss) carried forward -€3,557
down €3,557 (-37.0%), from -€9,607 to -€13,165
- Tax, wage and social debts -€1,665
down €1,665 (-74.2%), from €2,243 to €578
- Gross operating margin +€19,097
up €19,097 (+90.6%), from -€21,069 to -€1,971
- Taxes -€3,621
new in 2025: -€3,621
- Staff costs +€1,838
up €1,838 (+240%), from €765 to €2,603
- Other operating charges -€884
down €884 (-58.5%), from €1,510 to €626
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 | €23,350 | €80,574 | +€57,223 | +245% |
| Fixed assets | 21/28 | €3,057 | €1,244 | -€1,812 | -59.3% |
| Tangible fixed assets | 22/27 | €3,057 | €1,244 | -€1,812 | -59.3% |
| Land and buildings | 22 | €178 | - | -€178 | |
| Plant, machinery and equipment | 23 | €1,207 | €486 | -€722 | -59.8% |
| Furniture and vehicles | 24 | €1,671 | €758 | -€913 | -54.6% |
| Current assets | 29/58 | €20,294 | €79,329 | +€59,036 | +291% |
| Amounts receivable within one year | 40/41 | €250 | €2,453 | +€2,203 | +881% |
| Trade receivables | 40 | €250 | €2,453 | +€2,203 | +881% |
| Cash at bank and in hand | 54/58 | €18,935 | €76,102 | +€57,167 | +302% |
| Deferred charges and accrued income | 490/1 | €1,109 | €775 | -€334 | -30.1% |
| Total equity and liabilities | 10/49 | €23,350 | €80,574 | +€57,223 | +245% |
| Equity | 10/15 | €6,430 | €2,873 | -€3,557 | -55.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,638 | €3,638 | = | 0.0% |
| 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 | €1,778 | €1,778 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,607 | -€13,165 | -€3,557 | -37.0% |
| Amounts payable | 17/49 | €16,920 | €77,700 | +€60,781 | +359% |
| Amounts payable within one year | 42/48 | €16,920 | €77,603 | +€60,683 | +359% |
| Trade debts | 44 | €2,584 | €3,153 | +€570 | +22.0% |
| Suppliers | 440/4 | €2,584 | €3,153 | +€570 | +22.0% |
| Advances received on contracts in progress | 46 | €10,436 | €62,661 | +€52,225 | +500% |
| Taxes, remuneration and social security | 45 | €2,243 | €578 | -€1,665 | -74.2% |
| Taxes | 450/3 | €2,243 | €578 | -€1,665 | -74.2% |
| Other amounts payable | 47/48 | €1,656 | €11,210 | +€9,554 | +577% |
| Accrued charges and deferred income | 492/3 | - | €98 | +€98 | |
| Non-recurring operating income | 76A | - | €128 | +€128 | |
| Remuneration, social security and pensions | 62 | €765 | €2,603 | +€1,838 | +240% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,724 | €1,812 | +€89 | +5.2% |
| Other operating charges | 640/8 | €1,510 | €626 | -€884 | -58.5% |
| Gross operating margin | 9900 | -€21,069 | -€1,971 | +€19,097 | +90.6% |
| Operating profit (loss) | 9901 | -€25,068 | -€7,013 | +€18,054 | +72.0% |
| Financial charges | 65/66B | €154 | €165 | +€11 | +7.1% |
| Recurring financial charges | 65 | €154 | €165 | +€11 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€25,221 | -€7,178 | +€18,043 | +71.5% |
| Income taxes | 67/77 | - | -€3,621 | -€3,621 | |
| Profit (loss) for the period | 9904 | -€25,221 | -€3,557 | +€21,664 | +85.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,221 | -€3,557 | +€21,664 | +85.9% |
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 15 October 2026 via checked.be.