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
- Cash -€18,603
down €18,603 (-18.3%), from €101,599 to €82,996
mainly Investment in fixed assets (net) (-€24,953) and Trade debts (-€4,855)
- Tangible fixed assets +€14,927
up €14,927 (+133%), from €11,239 to €26,166
of which Furniture and vehicles: +€14,552
- Receivables within one year -€5,554
down €5,554 (-42.3%), from €13,117 to €7,562
of which Other amounts receivable: -€7,789
- Trade debts -€4,855
down €4,855 (-85.4%), from €5,683 to €828
- Profit (loss) carried forward -€3,623
new in 2025: -€3,623
- Other debts -€1,722
down €1,722 (-71.7%), from €2,402 to €680
- Gross operating margin -€43,705
down €43,705 (-85.5%), from €51,106 to €7,401
- Taxes -€12,928
down €12,928 (-97.5%), from €13,261 to €333
- Depreciation -€3,523
down €3,523 (-26.0%), from €13,549 to €10,027
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 | €126,859 | €116,991 | -€9,868 | -7.8% |
| Fixed assets | 21/28 | €11,239 | €26,166 | +€14,927 | +133% |
| Tangible fixed assets | 22/27 | €11,239 | €26,166 | +€14,927 | +133% |
| Plant, machinery and equipment | 23 | €9,209 | €9,584 | +€375 | +4.1% |
| Furniture and vehicles | 24 | €2,030 | €16,581 | +€14,552 | +717% |
| Current assets | 29/58 | €115,620 | €90,826 | -€24,794 | -21.4% |
| Amounts receivable within one year | 40/41 | €13,117 | €7,562 | -€5,554 | -42.3% |
| Trade receivables | 40 | €4,610 | €6,845 | +€2,235 | +48.5% |
| Other amounts receivable | 41 | €8,506 | €717 | -€7,789 | -91.6% |
| Cash at bank and in hand | 54/58 | €101,599 | €82,996 | -€18,603 | -18.3% |
| Deferred charges and accrued income | 490/1 | €905 | €267 | -€637 | -70.4% |
| Total equity and liabilities | 10/49 | €126,859 | €116,991 | -€9,868 | -7.8% |
| Equity | 10/15 | €118,774 | €115,151 | -€3,623 | -3.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €98,774 | €98,774 | = | 0.0% |
| Distributable reserves | 133 | €98,774 | €98,774 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,623 | -€3,623 | |
| Amounts payable | 17/49 | €8,085 | €1,841 | -€6,245 | -77.2% |
| Amounts payable within one year | 42/48 | €8,085 | €1,841 | -€6,245 | -77.2% |
| Trade debts | 44 | €5,683 | €828 | -€4,855 | -85.4% |
| Suppliers | 440/4 | €5,683 | €828 | -€4,855 | -85.4% |
| Taxes, remuneration and social security | 45 | - | €333 | +€333 | |
| Taxes | 450/3 | - | €333 | +€333 | |
| Other amounts payable | 47/48 | €2,402 | €680 | -€1,722 | -71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,549 | €10,027 | -€3,523 | -26.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €51,106 | €7,401 | -€43,705 | -85.5% |
| Operating profit (loss) | 9901 | €37,169 | -€3,025 | -€40,194 | |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €265 | €265 | +€0 | 0.0% |
| Recurring financial charges | 65 | €265 | €265 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €36,915 | -€3,290 | -€40,205 | |
| Income taxes | 67/77 | €13,261 | €333 | -€12,928 | -97.5% |
| Profit (loss) for the period | 9904 | €23,654 | -€3,623 | -€27,277 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,654 | -€3,623 | -€27,277 |
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 13 October 2026 via checked.be.