HOME BUILDING GROUP: 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 BUILDING GROUP
Largest movements
- Stocks and contracts +€1.5m
up €1.5m (+28,534%), from €5,126 to €1.5m
of which Contracts in progress: +€1.5m
- Deferred charges and accrued income -€1.1m
down €1.1m (-100.0%), from €1.1m to €97
- Receivables within one year -€256,523
down €256,523 (-20.8%), from €1.2m to €979,273
of which Trade receivables: -€281,529
- Current portion of long-term debt +€417,986
up €417,986 (+25.9%), from €1.6m to €2.0m
- Debts after one year -€153,593
no longer reported in 2025 (was €153,593)
- Profit (loss) carried forward -€120,862
down €120,862 (-61.0%), from €198,160 to €77,298
- Accrued charges and deferred income +€26,737
new in 2025: €26,737
- Gross operating margin -€66,951
down €66,951, from €19,854 to -€47,097
- Financial charges +€15,303
up €15,303 (+27.1%), from €56,499 to €71,801
- Financial income +€1,194
up €1,194 (+1,891%), from €63 to €1,257
- Other operating charges -€1,043
down €1,043 (-72.0%), from €1,450 to €406
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 | €2,431,926 | €2,574,949 | +€143,023 | +5.9% |
| Fixed assets | 21/28 | €130,580 | €127,766 | -€2,814 | -2.2% |
| Tangible fixed assets | 22/27 | €65,517 | €62,703 | -€2,814 | -4.3% |
| Land and buildings | 22 | €64,221 | €62,147 | -€2,074 | -3.2% |
| Furniture and vehicles | 24 | €1,296 | €556 | -€740 | -57.1% |
| Financial fixed assets | 28 | €65,063 | €65,063 | = | 0.0% |
| Current assets | 29/58 | €2,301,346 | €2,447,183 | +€145,837 | +6.3% |
| Stocks and contracts in progress | 3 | €5,126 | €1,467,771 | +€1.5m | +28,534% |
| Stocks | 30/36 | €5,126 | €0 | -€5,126 | -100% |
| Contracts in progress | 37 | - | €1,467,771 | +€1.5m | |
| Amounts receivable within one year | 40/41 | €1,235,796 | €979,273 | -€256,523 | -20.8% |
| Trade receivables | 40 | €1,048,916 | €767,387 | -€281,529 | -26.8% |
| Other amounts receivable | 41 | €186,880 | €211,886 | +€25,006 | +13.4% |
| Cash at bank and in hand | 54/58 | €1,461 | €42 | -€1,419 | -97.1% |
| Deferred charges and accrued income | 490/1 | €1,058,963 | €97 | -€1.1m | -100.0% |
| Total equity and liabilities | 10/49 | €2,431,926 | €2,574,949 | +€143,023 | +5.9% |
| Equity | 10/15 | €308,160 | €187,298 | -€120,862 | -39.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,160 | €77,298 | -€120,862 | -61.0% |
| Amounts payable | 17/49 | €2,123,766 | €2,387,651 | +€263,885 | +12.4% |
| Amounts payable after more than one year | 17 | €153,593 | - | -€153,593 | |
| Financial debts | 170/4 | €153,593 | - | -€153,593 | |
| Amounts payable within one year | 42/48 | €1,970,173 | €2,360,914 | +€390,741 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | €1,612,489 | €2,030,475 | +€417,986 | +25.9% |
| Trade debts | 44 | €348,534 | €325,237 | -€23,297 | -6.7% |
| Suppliers | 440/4 | €348,534 | €325,237 | -€23,297 | -6.7% |
| Taxes, remuneration and social security | 45 | €5,287 | €688 | -€4,598 | -87.0% |
| Taxes | 450/3 | €5,287 | €688 | -€4,598 | -87.0% |
| Other amounts payable | 47/48 | €3,864 | €4,515 | +€651 | +16.9% |
| Accrued charges and deferred income | 492/3 | - | €26,737 | +€26,737 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,814 | €2,814 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,450 | €406 | -€1,043 | -72.0% |
| Gross operating margin | 9900 | €19,854 | -€47,097 | -€66,951 | |
| Operating profit (loss) | 9901 | €15,591 | -€50,317 | -€65,908 | |
| Financial income | 75/76B | €63 | €1,257 | +€1,194 | +1,891% |
| Recurring financial income | 75 | €63 | €1,257 | +€1,194 | +1,891% |
| Financial charges | 65/66B | €56,499 | €71,801 | +€15,303 | +27.1% |
| Recurring financial charges | 65 | €56,499 | €71,801 | +€15,303 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | -€40,845 | -€120,862 | -€80,017 | -196% |
| Profit (loss) for the period | 9904 | -€40,845 | -€120,862 | -€80,017 | -196% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,845 | -€120,862 | -€80,017 | -196% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.