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 -€291,910
down €291,910 (-99.9%), from €292,088 to €178
mainly Receivables within one year (-€154,657) and Debts after one year (-€151,179)
- Receivables within one year +€154,657
up €154,657 (+32.4%), from €477,199 to €631,856
of which Other amounts receivable: +€149,702
- Tangible fixed assets -€55,151
down €55,151 (-4.0%), from €1.4m to €1.3m
of which Land and buildings: -€30,192
- Financial fixed assets +€47,500
up €47,500 (+8.6%), from €551,380 to €598,880
- Other debts +€208,469
up €208,469 (+5.7%), from €3.7m to €3.9m
- Debts after one year -€151,179
down €151,179 (-50.0%), from €302,548 to €151,369
- Profit (loss) carried forward -€134,565
down €134,565 (-7.0%), from -€1.9m to -€2.1m
- Current portion of long-term debt -€106,581
down €106,581 (-85.7%), from €124,391 to €17,811
- Short-term financial debts +€61,193
up €61,193 (+35.7%), from €171,399 to €232,592
- Financial income -€245,018
down €245,018 (-93.3%), from €262,540 to €17,522
- Gross operating margin +€157,999
up €157,999 (+76.2%), from -€207,347 to -€49,348
- Depreciation -€16,304
down €16,304 (-22.8%), from €71,456 to €55,151
- Financial charges -€8,225
down €8,225 (-16.8%), from €48,921 to €40,695
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 | €3,703,477 | €3,565,456 | -€138,020 | -3.7% |
| Fixed assets | 21/28 | €1,945,715 | €1,938,063 | -€7,651 | -0.4% |
| Tangible fixed assets | 22/27 | €1,394,335 | €1,339,184 | -€55,151 | -4.0% |
| Land and buildings | 22 | €1,276,280 | €1,246,087 | -€30,192 | -2.4% |
| Plant, machinery and equipment | 23 | €11,962 | €8,783 | -€3,180 | -26.6% |
| Furniture and vehicles | 24 | €106,093 | €84,313 | -€21,780 | -20.5% |
| Financial fixed assets | 28 | €551,380 | €598,880 | +€47,500 | +8.6% |
| Current assets | 29/58 | €1,757,762 | €1,627,393 | -€130,369 | -7.4% |
| Stocks and contracts in progress | 3 | €824,922 | €824,922 | = | 0.0% |
| Stocks | 30/36 | €824,922 | €824,922 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €477,199 | €631,856 | +€154,657 | +32.4% |
| Trade receivables | 40 | €41,330 | €46,286 | +€4,956 | +12.0% |
| Other amounts receivable | 41 | €435,869 | €585,571 | +€149,702 | +34.3% |
| Current investments | 50/53 | €142,388 | €148,714 | +€6,326 | +4.4% |
| Cash at bank and in hand | 54/58 | €292,088 | €178 | -€291,910 | -99.9% |
| Deferred charges and accrued income | 490/1 | €21,164 | €21,722 | +€558 | +2.6% |
| Total equity and liabilities | 10/49 | €3,703,477 | €3,565,456 | -€138,020 | -3.7% |
| Equity | 10/15 | -€627,577 | -€762,143 | -€134,565 | -21.4% |
| Contributions | 10/11 | €1,300,000 | €1,300,000 | = | 0.0% |
| Reserves | 13 | €6,360 | €6,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €6,360 | €6,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,933,937 | -€2,068,502 | -€134,565 | -7.0% |
| Amounts payable | 17/49 | €4,331,054 | €4,327,599 | -€3,455 | -0.1% |
| Amounts payable after more than one year | 17 | €302,548 | €151,369 | -€151,179 | -50.0% |
| Financial debts | 170/4 | €302,548 | €151,369 | -€151,179 | -50.0% |
| Amounts payable within one year | 42/48 | €4,019,131 | €4,166,855 | +€147,724 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €124,391 | €17,811 | -€106,581 | -85.7% |
| Financial debts | 43 | €171,399 | €232,592 | +€61,193 | +35.7% |
| Credit institutions | 430/8 | €171,399 | €232,592 | +€61,193 | +35.7% |
| Trade debts | 44 | €26,502 | €13,172 | -€13,330 | -50.3% |
| Suppliers | 440/4 | €26,502 | €13,172 | -€13,330 | -50.3% |
| Taxes, remuneration and social security | 45 | €10,083 | €8,056 | -€2,027 | -20.1% |
| Taxes | 450/3 | €10,083 | €8,056 | -€2,027 | -20.1% |
| Other amounts payable | 47/48 | €3,686,756 | €3,895,225 | +€208,469 | +5.7% |
| Accrued charges and deferred income | 492/3 | €9,375 | €9,375 | = | 0.0% |
| Remuneration, social security and pensions | 62 | -€253 | €293 | +€546 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,456 | €55,151 | -€16,304 | -22.8% |
| Other operating charges | 640/8 | €5,287 | €6,429 | +€1,142 | +21.6% |
| Non-recurring operating charges | 66A | €34,104 | €0 | -€34,104 | -100% |
| Gross operating margin | 9900 | -€207,347 | -€49,348 | +€157,999 | +76.2% |
| Operating profit (loss) | 9901 | -€317,941 | -€111,221 | +€206,719 | +65.0% |
| Financial income | 75/76B | €262,540 | €17,522 | -€245,018 | -93.3% |
| Recurring financial income | 75 | €262,540 | €17,522 | -€245,018 | -93.3% |
| Financial charges | 65/66B | €48,921 | €40,695 | -€8,225 | -16.8% |
| Recurring financial charges | 65 | €48,921 | €40,695 | -€8,225 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€104,321 | -€134,394 | -€30,073 | -28.8% |
| Income taxes | 67/77 | €0 | €171 | +€171 | +284,550% |
| Profit (loss) for the period | 9904 | -€104,321 | -€134,565 | -€30,244 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€104,321 | -€134,565 | -€30,244 | -29.0% |
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 15 October 2026 via checked.be.