HOME CONCEPT OH: 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 OH
Largest movements
- Cash -€96,411
down €96,411 (-33.8%), from €285,193 to €188,782
mainly Advances received (-€124,405) and Investment in fixed assets (net) (-€37,696)
- Receivables within one year -€42,563
down €42,563 (-22.6%), from €188,009 to €145,445
of which Trade receivables: -€42,564
- Stocks and contracts +€24,082
up €24,082 (+49.6%), from €48,600 to €72,682
- Advances received -€124,405
down €124,405 (-63.7%), from €195,207 to €70,802
- Profit (loss) carried forward +€72,445
up €72,445 (+22.0%), from €329,360 to €401,806
- Other debts -€27,842
down €27,842 (-48.6%), from €57,238 to €29,397
- Debts after one year -€22,629
down €22,629 (-15.1%), from €149,735 to €127,105
- Trade debts -€19,920
down €19,920 (-58.6%), from €33,981 to €14,061
- Staff costs +€28,031
up €28,031 (+14.1%), from €198,555 to €226,586
- Gross operating margin +€16,328
up €16,328 (+3.9%), from €416,325 to €432,652
- Taxes -€5,227
down €5,227 (-12.1%), from €43,187 to €37,960
- Depreciation +€4,557
up €4,557 (+11.7%), from €39,107 to €43,664
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 | €952,698 | €836,441 | -€116,257 | -12.2% |
| Fixed assets | 21/28 | €425,690 | €419,722 | -€5,969 | -1.4% |
| Intangible fixed assets | 21 | €2,025 | €998 | -€1,027 | -50.7% |
| Tangible fixed assets | 22/27 | €420,361 | €415,419 | -€4,942 | -1.2% |
| Land and buildings | 22 | €334,753 | €354,975 | +€20,222 | +6.0% |
| Plant, machinery and equipment | 23 | €31,544 | €26,265 | -€5,279 | -16.7% |
| Furniture and vehicles | 24 | €54,065 | €34,180 | -€19,885 | -36.8% |
| Financial fixed assets | 28 | €3,304 | €3,304 | = | 0.0% |
| Current assets | 29/58 | €527,008 | €416,720 | -€110,288 | -20.9% |
| Stocks and contracts in progress | 3 | €48,600 | €72,682 | +€24,082 | +49.6% |
| Stocks | 30/36 | €48,600 | €72,682 | +€24,082 | +49.6% |
| Amounts receivable within one year | 40/41 | €188,009 | €145,445 | -€42,563 | -22.6% |
| Trade receivables | 40 | €188,009 | €145,445 | -€42,564 | -22.6% |
| Other amounts receivable | 41 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €285,193 | €188,782 | -€96,411 | -33.8% |
| Deferred charges and accrued income | 490/1 | €5,206 | €9,810 | +€4,605 | +88.5% |
| Total equity and liabilities | 10/49 | €952,698 | €836,441 | -€116,257 | -12.2% |
| Equity | 10/15 | €379,820 | €452,266 | +€72,445 | +19.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,860 | €31,860 | = | 0.0% |
| Distributable reserves | 133 | €31,860 | €31,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €329,360 | €401,806 | +€72,445 | +22.0% |
| Provisions and deferred taxes | 16 | €58,546 | €61,809 | +€3,262 | +5.6% |
| Provisions for liabilities and charges | 160/5 | €58,546 | €61,809 | +€3,262 | +5.6% |
| Pensions and similar obligations | 160 | €58,546 | €61,809 | +€3,262 | +5.6% |
| Amounts payable | 17/49 | €514,332 | €322,367 | -€191,965 | -37.3% |
| Amounts payable after more than one year | 17 | €149,735 | €127,105 | -€22,629 | -15.1% |
| Financial debts | 170/4 | €149,735 | €127,105 | -€22,629 | -15.1% |
| Amounts payable within one year | 42/48 | €364,597 | €195,262 | -€169,335 | -46.4% |
| Current portion of amounts payable after more than one year | 42 | €29,519 | €23,844 | -€5,676 | -19.2% |
| Trade debts | 44 | €33,981 | €14,061 | -€19,920 | -58.6% |
| Suppliers | 440/4 | €33,981 | €14,061 | -€19,920 | -58.6% |
| Advances received on contracts in progress | 46 | €195,207 | €70,802 | -€124,405 | -63.7% |
| Taxes, remuneration and social security | 45 | €48,651 | €57,159 | +€8,507 | +17.5% |
| Taxes | 450/3 | €34,581 | €52,378 | +€17,797 | +51.5% |
| Remuneration and social security | 454/9 | €14,070 | €4,781 | -€9,290 | -66.0% |
| Other amounts payable | 47/48 | €57,238 | €29,397 | -€27,842 | -48.6% |
| Remuneration, social security and pensions | 62 | €198,555 | €226,586 | +€28,031 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,107 | €43,664 | +€4,557 | +11.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€532 | €3,262 | +€3,794 | |
| Other operating charges | 640/8 | €1,878 | €4,856 | +€2,978 | +159% |
| Gross operating margin | 9900 | €416,325 | €432,652 | +€16,328 | +3.9% |
| Operating profit (loss) | 9901 | €177,317 | €154,284 | -€23,033 | -13.0% |
| Financial income | 75/76B | €2,290 | €1,673 | -€617 | -26.9% |
| Recurring financial income | 75 | €2,290 | €1,673 | -€617 | -26.9% |
| Financial charges | 65/66B | €10,520 | €9,879 | -€641 | -6.1% |
| Recurring financial charges | 65 | €10,520 | €8,712 | -€1,809 | -17.2% |
| Non-recurring financial charges | 66B | - | €1,167 | +€1,167 | |
| Profit (loss) for the period before taxes | 9903 | €169,086 | €146,078 | -€23,008 | -13.6% |
| Income taxes | 67/77 | €43,187 | €37,960 | -€5,227 | -12.1% |
| Profit (loss) for the period | 9904 | €125,899 | €108,118 | -€17,781 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €125,899 | €108,118 | -€17,781 | -14.1% |
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 30 October 2026 via checked.be.