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
- Tangible fixed assets -€20,458
down €20,458 (-5.9%), from €349,138 to €328,681
- Debts after one year -€14,509
down €14,509 (-46.2%), from €31,435 to €16,926
- Reserves -€6,835
down €6,835 (-2.1%), from €331,494 to €324,659
of which Distributable reserves: -€6,835
- Gross operating margin +€22,027
up €22,027 (+533%), from €4,135 to €26,162
- Other operating charges +€7,366
up €7,366 (+618%), from €1,192 to €8,558
- Financial income -€1,325
down €1,325 (-100%), from €1,325 to €0
- Financial charges -€581
down €581 (-12.7%), from €4,562 to €3,981
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 | €424,180 | €406,265 | -€17,915 | -4.2% |
| Fixed assets | 21/28 | €349,138 | €328,681 | -€20,458 | -5.9% |
| Tangible fixed assets | 22/27 | €349,138 | €328,681 | -€20,458 | -5.9% |
| Land and buildings | 22 | €349,138 | €328,681 | -€20,458 | -5.9% |
| Current assets | 29/58 | €75,041 | €77,584 | +€2,543 | +3.4% |
| Amounts receivable within one year | 40/41 | €72,484 | €76,119 | +€3,636 | +5.0% |
| Trade receivables | 40 | €67,700 | €71,657 | +€3,957 | +5.8% |
| Other amounts receivable | 41 | €4,784 | €4,463 | -€321 | -6.7% |
| Cash at bank and in hand | 54/58 | €2,558 | €532 | -€2,026 | -79.2% |
| Deferred charges and accrued income | 490/1 | €0 | €933 | +€933 | |
| Total equity and liabilities | 10/49 | €424,180 | €406,265 | -€17,915 | -4.2% |
| Equity | 10/15 | €350,094 | €343,259 | -€6,835 | -2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €331,494 | €324,659 | -€6,835 | -2.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €329,634 | €322,799 | -€6,835 | -2.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €74,086 | €63,006 | -€11,080 | -15.0% |
| Amounts payable after more than one year | 17 | €31,435 | €16,926 | -€14,509 | -46.2% |
| Financial debts | 170/4 | €31,435 | €16,926 | -€14,509 | -46.2% |
| Amounts payable within one year | 42/48 | €42,650 | €43,679 | +€1,029 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €14,509 | €14,509 | = | 0.0% |
| Trade debts | 44 | €301 | €0 | -€301 | -100% |
| Suppliers | 440/4 | €301 | €0 | -€301 | -100% |
| Taxes, remuneration and social security | 45 | €596 | €560 | -€36 | -6.1% |
| Taxes | 450/3 | €596 | €560 | -€36 | -6.1% |
| Other amounts payable | 47/48 | €27,244 | €28,611 | +€1,366 | +5.0% |
| Accrued charges and deferred income | 492/3 | - | €2,400 | +€2,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,458 | €20,458 | = | 0.0% |
| Other operating charges | 640/8 | €1,192 | €8,558 | +€7,366 | +618% |
| Gross operating margin | 9900 | €4,135 | €26,162 | +€22,027 | +533% |
| Operating profit (loss) | 9901 | -€17,515 | -€2,854 | +€14,660 | +83.7% |
| Financial income | 75/76B | €1,325 | €0 | -€1,325 | -100% |
| Recurring financial income | 75 | €1,325 | €0 | -€1,325 | -100% |
| Financial charges | 65/66B | €4,562 | €3,981 | -€581 | -12.7% |
| Recurring financial charges | 65 | €4,562 | €3,981 | -€581 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,751 | -€6,835 | +€13,916 | +67.1% |
| Profit (loss) for the period | 9904 | -€20,751 | -€6,835 | +€13,916 | +67.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,751 | -€6,835 | +€13,916 | +67.1% |
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 19 October 2026 via checked.be.