HOME CHRONO: 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 CHRONO
Largest movements
- Receivables within one year +€11,194
up €11,194 (+14.0%), from €80,070 to €91,264
of which Trade receivables: +€26,983
- Cash -€10,194
down €10,194 (-34.9%), from €29,185 to €18,992
mainly Debts after one year (-€19,976) and Investment in fixed assets (net) (-€13,883)
- Debts after one year -€19,976
down €19,976 (-16.3%), from €122,375 to €102,399
- Reserves +€9,589
up €9,589 (+6.4%), from €150,635 to €160,224
- Trade debts +€8,437
up €8,437 (+19.5%), from €43,362 to €51,798
- Tax, wage and social debts +€4,269
up €4,269 (+314%), from €1,359 to €5,628
- Gross operating margin +€33,370
up €33,370, from -€3,678 to €29,692
- Other operating charges -€3,643
down €3,643 (-63.1%), from €5,771 to €2,128
- Taxes -€431
no longer reported in 2025 (was €431)
- Depreciation +€347
up €347 (+2.3%), from €15,146 to €15,493
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 | €349,210 | €351,729 | +€2,519 | +0.7% |
| Fixed assets | 21/28 | €239,954 | €238,344 | -€1,610 | -0.7% |
| Tangible fixed assets | 22/27 | €239,954 | €238,344 | -€1,610 | -0.7% |
| Land and buildings | 22 | €230,512 | €231,814 | +€1,303 | +0.6% |
| Furniture and vehicles | 24 | €9,443 | €6,530 | -€2,913 | -30.8% |
| Current assets | 29/58 | €109,256 | €113,385 | +€4,129 | +3.8% |
| Amounts receivable within one year | 40/41 | €80,070 | €91,264 | +€11,194 | +14.0% |
| Trade receivables | 40 | €40,414 | €67,397 | +€26,983 | +66.8% |
| Other amounts receivable | 41 | €39,656 | €23,867 | -€15,789 | -39.8% |
| Cash at bank and in hand | 54/58 | €29,185 | €18,992 | -€10,194 | -34.9% |
| Deferred charges and accrued income | 490/1 | - | €3,129 | +€3,129 | |
| Total equity and liabilities | 10/49 | €349,210 | €351,729 | +€2,519 | +0.7% |
| Equity | 10/15 | €158,695 | €168,284 | +€9,589 | +6.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €150,635 | €160,224 | +€9,589 | +6.4% |
| Distributable reserves | 133 | €150,635 | €160,224 | +€9,589 | +6.4% |
| Amounts payable | 17/49 | €190,515 | €183,445 | -€7,071 | -3.7% |
| Amounts payable after more than one year | 17 | €122,375 | €102,399 | -€19,976 | -16.3% |
| Financial debts | 170/4 | €122,375 | €102,399 | -€19,976 | -16.3% |
| Amounts payable within one year | 42/48 | €68,140 | €81,046 | +€12,906 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €23,420 | €23,620 | +€200 | +0.9% |
| Trade debts | 44 | €43,362 | €51,798 | +€8,437 | +19.5% |
| Suppliers | 440/4 | €43,362 | €51,798 | +€8,437 | +19.5% |
| Taxes, remuneration and social security | 45 | €1,359 | €5,628 | +€4,269 | +314% |
| Taxes | 450/3 | €1,359 | €5,628 | +€4,269 | +314% |
| Remuneration, social security and pensions | 62 | €154 | - | -€154 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,146 | €15,493 | +€347 | +2.3% |
| Other operating charges | 640/8 | €5,771 | €2,128 | -€3,643 | -63.1% |
| Gross operating margin | 9900 | -€3,678 | €29,692 | +€33,370 | |
| Operating profit (loss) | 9901 | -€24,749 | €12,071 | +€36,820 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,401 | €2,482 | +€80 | +3.4% |
| Recurring financial charges | 65 | €2,401 | €2,482 | +€80 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€27,149 | €9,589 | +€36,738 | |
| Income taxes | 67/77 | €431 | - | -€431 | |
| Profit (loss) for the period | 9904 | -€27,580 | €9,589 | +€37,170 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,580 | €9,589 | +€37,170 |
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 31 October 2026 via checked.be.