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 -€801,194
down €801,194 (-87.2%), from €918,962 to €117,768
mainly Receivables after one year (-€505,007) and Net result for the year (-€284,806)
- Receivables after one year +€505,007
up €505,007 (+110%), from €458,488 to €963,494
- Stocks and contracts +€82,824
up €82,824 (+19.2%), from €431,666 to €514,490
- Profit (loss) carried forward -€284,806
down €284,806 (-14.2%), from -€2.0m to -€2.3m
- Debts after one year +€176,378
up €176,378 (+7.0%), from €2.5m to €2.7m
of which Financial debts: +€176,378
- Trade debts -€110,514
down €110,514 (-90.5%), from €122,067 to €11,553
- Financial charges +€184,560
up €184,560 (+300%), from €61,524 to €246,084
- Gross operating margin +€46,089
up €46,089 (+58.5%), from -€78,755 to -€32,666
- Other operating charges +€4,561
up €4,561 (+441%), from €1,034 to €5,596
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 | €1,869,194 | €1,641,321 | -€227,873 | -12.2% |
| Fixed assets | 21/28 | €600 | €1,832 | +€1,232 | +205% |
| Tangible fixed assets | 22/27 | - | €1,232 | +€1,232 | |
| Furniture and vehicles | 24 | - | €1,232 | +€1,232 | |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €1,868,594 | €1,639,489 | -€229,105 | -12.3% |
| Amounts receivable after more than one year | 29 | €458,488 | €963,494 | +€505,007 | +110% |
| Other amounts receivable | 291 | €458,488 | €963,494 | +€505,007 | +110% |
| Stocks and contracts in progress | 3 | €431,666 | €514,490 | +€82,824 | +19.2% |
| Stocks | 30/36 | €431,666 | €514,490 | +€82,824 | +19.2% |
| Amounts receivable within one year | 40/41 | €59,478 | €43,737 | -€15,742 | -26.5% |
| Other amounts receivable | 41 | €59,478 | €43,737 | -€15,742 | -26.5% |
| Cash at bank and in hand | 54/58 | €918,962 | €117,768 | -€801,194 | -87.2% |
| Total equity and liabilities | 10/49 | €1,869,194 | €1,641,321 | -€227,873 | -12.2% |
| Equity | 10/15 | -€823,639 | -€1,108,445 | -€284,806 | -34.6% |
| Contributions | 10/11 | €1,179,600 | €1,179,600 | = | 0.0% |
| Capital | 10 | €1,179,600 | €1,179,600 | = | 0.0% |
| Issued capital | 100 | €1,179,600 | €1,179,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,003,239 | -€2,288,045 | -€284,806 | -14.2% |
| Amounts payable | 17/49 | €2,692,833 | €2,749,766 | +€56,933 | +2.1% |
| Amounts payable after more than one year | 17 | €2,504,328 | €2,680,705 | +€176,378 | +7.0% |
| Financial debts | 170/4 | €2,504,178 | €2,680,555 | +€176,378 | +7.0% |
| Other amounts payable | 178/9 | €150 | €150 | = | 0.0% |
| Amounts payable within one year | 42/48 | €188,506 | €69,060 | -€119,445 | -63.4% |
| Trade debts | 44 | €122,067 | €11,553 | -€110,514 | -90.5% |
| Suppliers | 440/4 | €122,067 | €11,553 | -€110,514 | -90.5% |
| Taxes, remuneration and social security | 45 | €66,439 | €57,508 | -€8,931 | -13.4% |
| Taxes | 450/3 | €66,439 | €57,508 | -€8,931 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €297 | +€297 | |
| Other operating charges | 640/8 | €1,034 | €5,596 | +€4,561 | +441% |
| Gross operating margin | 9900 | -€78,755 | -€32,666 | +€46,089 | +58.5% |
| Operating profit (loss) | 9901 | -€79,789 | -€38,560 | +€41,230 | +51.7% |
| Financial charges | 65/66B | €61,524 | €246,084 | +€184,560 | +300% |
| Recurring financial charges | 65 | €61,524 | €246,084 | +€184,560 | +300% |
| Profit (loss) for the period before taxes | 9903 | -€141,314 | -€284,644 | -€143,330 | -101% |
| Income taxes | 67/77 | €178 | €162 | -€16 | -9.0% |
| Profit (loss) for the period | 9904 | -€141,492 | -€284,806 | -€143,314 | -101% |
| Profit (loss) for the period to be appropriated | 9905 | -€141,492 | -€284,806 | -€143,314 | -101% |
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 21 October 2026 via checked.be.