HOME CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year -€71,066
down €71,066 (-41.4%), from €171,824 to €100,758
of which Trade receivables: -€74,351
- Stocks and contracts +€20,751
up €20,751 (+372%), from €5,580 to €26,330
- Cash +€6,319
up €6,319 (+6.2%), from €102,163 to €108,482
mainly Receivables within one year (+€71,066) and Depreciation (+€292)
- Profit (loss) carried forward -€26,700
new in 2025: -€26,700
- Trade debts -€8,510
down €8,510 (-87.8%), from €9,691 to €1,181
- Tax, wage and social debts -€5,830
down €5,830 (-17.7%), from €32,993 to €27,164
- Gross operating margin -€115,878
down €115,878, from €91,107 to -€24,771
- Taxes -€26,724
down €26,724 (-98.7%), from €27,085 to €361
- Financial income +€3,744
up €3,744 (+667%), from €561 to €4,305
- Other operating charges -€1,154
down €1,154 (-40.0%), from €2,884 to €1,730
- Financial charges +€1,079
up €1,079 (+46.4%), from €2,323 to €3,402
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 | €279,840 | €238,297 | -€41,543 | -14.8% |
| Fixed assets | 21/28 | €273 | €2,581 | +€2,308 | +844% |
| Tangible fixed assets | 22/27 | €273 | €2,581 | +€2,308 | +844% |
| Plant, machinery and equipment | 23 | - | €2,439 | +€2,439 | |
| Furniture and vehicles | 24 | €273 | €142 | -€131 | -47.9% |
| Current assets | 29/58 | €279,567 | €235,716 | -€43,851 | -15.7% |
| Stocks and contracts in progress | 3 | €5,580 | €26,330 | +€20,751 | +372% |
| Stocks | 30/36 | €5,580 | €26,330 | +€20,751 | +372% |
| Amounts receivable within one year | 40/41 | €171,824 | €100,758 | -€71,066 | -41.4% |
| Trade receivables | 40 | €156,185 | €81,835 | -€74,351 | -47.6% |
| Other amounts receivable | 41 | €15,639 | €18,924 | +€3,285 | +21.0% |
| Cash at bank and in hand | 54/58 | €102,163 | €108,482 | +€6,319 | +6.2% |
| Deferred charges and accrued income | 490/1 | - | €145 | +€145 | |
| Total equity and liabilities | 10/49 | €279,840 | €238,297 | -€41,543 | -14.8% |
| Equity | 10/15 | €234,412 | €207,712 | -€26,700 | -11.4% |
| Contributions | 10/11 | €31,250 | €31,250 | = | 0.0% |
| Reserves | 13 | €203,162 | €203,162 | = | 0.0% |
| Distributable reserves | 133 | €203,162 | €203,162 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€26,700 | -€26,700 | |
| Amounts payable | 17/49 | €45,428 | €30,585 | -€14,843 | -32.7% |
| Amounts payable within one year | 42/48 | €42,684 | €28,344 | -€14,340 | -33.6% |
| Trade debts | 44 | €9,691 | €1,181 | -€8,510 | -87.8% |
| Suppliers | 440/4 | €9,691 | €1,181 | -€8,510 | -87.8% |
| Taxes, remuneration and social security | 45 | €32,993 | €27,164 | -€5,830 | -17.7% |
| Taxes | 450/3 | €32,993 | €27,164 | -€5,830 | -17.7% |
| Accrued charges and deferred income | 492/3 | €2,744 | €2,241 | -€503 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119 | €292 | +€172 | +144% |
| Other operating charges | 640/8 | €2,884 | €1,730 | -€1,154 | -40.0% |
| Non-recurring operating charges | 66A | - | €450 | +€450 | |
| Gross operating margin | 9900 | €91,107 | -€24,771 | -€115,878 | |
| Operating profit (loss) | 9901 | €88,104 | -€27,243 | -€115,347 | |
| Financial income | 75/76B | €561 | €4,305 | +€3,744 | +667% |
| Recurring financial income | 75 | €561 | €4,305 | +€3,744 | +667% |
| Financial charges | 65/66B | €2,323 | €3,402 | +€1,079 | +46.4% |
| Recurring financial charges | 65 | €2,323 | €3,402 | +€1,079 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €86,342 | -€26,339 | -€112,681 | |
| Income taxes | 67/77 | €27,085 | €361 | -€26,724 | -98.7% |
| Profit (loss) for the period | 9904 | €59,257 | -€26,700 | -€85,956 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,257 | -€26,700 | -€85,956 |
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 24 October 2026 via checked.be.