Home Concept FP: 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 FP
Largest movements
- Stocks and contracts +€815,821
up €815,821 (+128%), from €636,777 to €1.5m
- Cash +€78,435
up €78,435 (+169%), from €46,499 to €124,933
mainly Short-term financial debts (+€611,682) and Other debts (+€361,946)
- Deferred charges and accrued income +€39,471
new in 2025: €39,471
- Short-term financial debts +€611,682
up €611,682 (+160%), from €383,418 to €995,100
- Other debts +€361,946
up €361,946 (+59.5%), from €608,412 to €970,358
- Profit (loss) carried forward -€104,025
down €104,025 (-21.8%), from -€477,856 to -€581,881
- Trade debts +€50,625
up €50,625 (+50.8%), from €99,624 to €150,249
- Accrued charges and deferred income +€19,852
up €19,852 (+108%), from €18,332 to €38,183
- Financial charges +€24,509
up €24,509 (+113%), from €21,623 to €46,132
- Gross operating margin +€5,535
up €5,535 (+42.7%), from -€12,950 to -€7,415
- Financial income +€1,988
new in 2025: €1,988
- Other operating charges +€382
up €382 (+99.6%), from €383 to €765
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 | €731,929 | €1,672,010 | +€940,080 | +128% |
| Current assets | 29/58 | €731,929 | €1,672,010 | +€940,080 | +128% |
| Stocks and contracts in progress | 3 | €636,777 | €1,452,598 | +€815,821 | +128% |
| Stocks | 30/36 | €636,777 | €1,452,598 | +€815,821 | +128% |
| Amounts receivable within one year | 40/41 | €48,653 | €55,007 | +€6,354 | +13.1% |
| Trade receivables | 40 | €4,950 | €0 | -€4,950 | -100% |
| Other amounts receivable | 41 | €43,703 | €55,007 | +€11,304 | +25.9% |
| Cash at bank and in hand | 54/58 | €46,499 | €124,933 | +€78,435 | +169% |
| Deferred charges and accrued income | 490/1 | - | €39,471 | +€39,471 | |
| Total equity and liabilities | 10/49 | €731,929 | €1,672,010 | +€940,080 | +128% |
| Equity | 10/15 | -€377,856 | -€481,881 | -€104,025 | -27.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€477,856 | -€581,881 | -€104,025 | -21.8% |
| Amounts payable | 17/49 | €1,109,785 | €2,153,890 | +€1.0m | +94.1% |
| Amounts payable within one year | 42/48 | €1,091,453 | €2,115,707 | +€1.0m | +93.8% |
| Financial debts | 43 | €383,418 | €995,100 | +€611,682 | +160% |
| Credit institutions | 430/8 | €383,418 | €995,100 | +€611,682 | +160% |
| Trade debts | 44 | €99,624 | €150,249 | +€50,625 | +50.8% |
| Suppliers | 440/4 | €99,624 | €150,249 | +€50,625 | +50.8% |
| Other amounts payable | 47/48 | €608,412 | €970,358 | +€361,946 | +59.5% |
| Accrued charges and deferred income | 492/3 | €18,332 | €38,183 | +€19,852 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €383 | €765 | +€382 | +99.6% |
| Non-recurring operating charges | 66A | - | €51,700 | +€51,700 | |
| Gross operating margin | 9900 | -€12,950 | -€7,415 | +€5,535 | +42.7% |
| Operating profit (loss) | 9901 | -€13,334 | -€59,880 | -€46,547 | -349% |
| Financial income | 75/76B | - | €1,988 | +€1,988 | |
| Recurring financial income | 75 | - | €1,988 | +€1,988 | |
| Financial charges | 65/66B | €21,623 | €46,132 | +€24,509 | +113% |
| Recurring financial charges | 65 | €21,623 | €46,132 | +€24,509 | +113% |
| Profit (loss) for the period before taxes | 9903 | -€34,956 | -€104,025 | -€69,068 | -198% |
| Profit (loss) for the period | 9904 | -€34,956 | -€104,025 | -€69,068 | -198% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,956 | -€104,025 | -€69,068 | -198% |
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 27 October 2026 via checked.be.