Home Comfort Technology: 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 Comfort Technology
Largest movements
- Cash -€16,550
down €16,550 (-27.3%), from €60,533 to €43,983
mainly Net result for the year (-€12,772) and Trade debts (-€2,265)
- Receivables within one year +€1,901
up €1,901 (+3.8%), from €50,441 to €52,342
of which Other amounts receivable: +€5,225
- Profit (loss) carried forward -€12,772
down €12,772 (-30.4%), from €42,073 to €29,300
- Trade debts -€2,265
down €2,265 (-72.6%), from €3,120 to €854
- Gross operating margin +€2,865
up €2,865 (+18.5%), from -€15,452 to -€12,587
- Financial charges -€170
down €170 (-71.1%), from €239 to €69
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 | €114,188 | €99,537 | -€14,650 | -12.8% |
| Fixed assets | 21/28 | €2,713 | €2,713 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €2,713 | €2,713 | = | 0.0% |
| Current assets | 29/58 | €111,475 | €96,824 | -€14,650 | -13.1% |
| Amounts receivable within one year | 40/41 | €50,441 | €52,342 | +€1,901 | +3.8% |
| Trade receivables | 40 | €3,324 | - | -€3,324 | |
| Other amounts receivable | 41 | €47,117 | €52,342 | +€5,225 | +11.1% |
| Cash at bank and in hand | 54/58 | €60,533 | €43,983 | -€16,550 | -27.3% |
| Deferred charges and accrued income | 490/1 | €501 | €499 | -€2 | -0.3% |
| Total equity and liabilities | 10/49 | €114,188 | €99,537 | -€14,650 | -12.8% |
| Equity | 10/15 | €111,068 | €98,295 | -€12,772 | -11.5% |
| Contributions | 10/11 | €29,996 | €29,996 | = | 0.0% |
| Reserves | 13 | €39,000 | €39,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,073 | €29,300 | -€12,772 | -30.4% |
| Amounts payable | 17/49 | €3,120 | €1,242 | -€1,878 | -60.2% |
| Amounts payable within one year | 42/48 | €3,120 | €854 | -€2,265 | -72.6% |
| Trade debts | 44 | €3,120 | €854 | -€2,265 | -72.6% |
| Suppliers | 440/4 | €3,120 | €854 | -€2,265 | -72.6% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Other operating charges | 640/8 | €116 | €116 | = | 0.0% |
| Non-recurring operating charges | 66A | €3,533 | - | -€3,533 | |
| Gross operating margin | 9900 | -€15,452 | -€12,587 | +€2,865 | +18.5% |
| Operating profit (loss) | 9901 | -€19,101 | -€12,703 | +€6,398 | +33.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €239 | €69 | -€170 | -71.1% |
| Recurring financial charges | 65 | €239 | €69 | -€170 | -71.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,340 | -€12,772 | +€6,567 | +34.0% |
| Profit (loss) for the period | 9904 | -€19,340 | -€12,772 | +€6,567 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,340 | -€12,772 | +€6,567 | +34.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.