@Home Concepts: 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 Concepts
Largest movements
- Receivables within one year -€36,190
down €36,190 (-66.7%), from €54,221 to €18,032
of which Other amounts receivable: -€19,107
- Cash +€17,724
up €17,724 (+22.9%), from €77,268 to €94,992
mainly Net result for the year (+€48,616) and Other debts (+€38,264)
- Tangible fixed assets -€11,136
down €11,136 (-27.6%), from €40,279 to €29,143
of which Furniture and vehicles: -€9,782
- Reserves -€139,714
down €139,714 (-94.0%), from €148,574 to €8,860
of which Distributable reserves: -€139,714
- Profit (loss) carried forward +€48,616
new in 2026: €48,616
- Other debts +€38,264
new in 2026: €38,264
- Contributions +€18,600
new in 2026: €18,600
- Tax, wage and social debts +€13,597
up €13,597 (+144%), from €9,432 to €23,029
- Gross operating margin +€5,976
up €5,976 (+8.2%), from €72,540 to €78,516
- Depreciation -€2,643
down €2,643 (-14.6%), from €18,139 to €15,496
- Taxes +€2,292
up €2,292 (+20.0%), from €11,470 to €13,762
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €171,768 | €142,166 | -€29,602 | -17.2% |
| Fixed assets | 21/28 | €40,279 | €29,143 | -€11,136 | -27.6% |
| Tangible fixed assets | 22/27 | €40,279 | €29,143 | -€11,136 | -27.6% |
| Land and buildings | 22 | €15,904 | €13,435 | -€2,468 | -15.5% |
| Plant, machinery and equipment | 23 | €8,137 | €9,251 | +€1,114 | +13.7% |
| Furniture and vehicles | 24 | €16,238 | €6,457 | -€9,782 | -60.2% |
| Current assets | 29/58 | €131,489 | €113,023 | -€18,466 | -14.0% |
| Amounts receivable within one year | 40/41 | €54,221 | €18,032 | -€36,190 | -66.7% |
| Trade receivables | 40 | €35,114 | €18,032 | -€17,083 | -48.6% |
| Other amounts receivable | 41 | €19,107 | - | -€19,107 | |
| Cash at bank and in hand | 54/58 | €77,268 | €94,992 | +€17,724 | +22.9% |
| Total equity and liabilities | 10/49 | €171,768 | €142,166 | -€29,602 | -17.2% |
| Equity | 10/15 | €148,574 | €76,076 | -€72,498 | -48.8% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €148,574 | €8,860 | -€139,714 | -94.0% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €141,574 | €1,860 | -€139,714 | -98.7% |
| Profit (loss) carried forward | 14 | - | €48,616 | +€48,616 | |
| Amounts payable | 17/49 | €23,194 | €66,090 | +€42,896 | +185% |
| Amounts payable after more than one year | 17 | €841 | - | -€841 | |
| Financial debts | 170/4 | €841 | - | -€841 | |
| Amounts payable within one year | 42/48 | €21,119 | €64,201 | +€43,082 | +204% |
| Current portion of amounts payable after more than one year | 42 | €10,020 | €841 | -€9,179 | -91.6% |
| Trade debts | 44 | €1,667 | €2,067 | +€401 | +24.0% |
| Suppliers | 440/4 | €1,667 | €2,067 | +€401 | +24.0% |
| Taxes, remuneration and social security | 45 | €9,432 | €23,029 | +€13,597 | +144% |
| Taxes | 450/3 | €9,432 | €23,029 | +€13,597 | +144% |
| Other amounts payable | 47/48 | - | €38,264 | +€38,264 | |
| Accrued charges and deferred income | 492/3 | €1,235 | €1,890 | +€655 | +53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,139 | €15,496 | -€2,643 | -14.6% |
| Other operating charges | 640/8 | €118 | €313 | +€195 | +165% |
| Gross operating margin | 9900 | €72,540 | €78,516 | +€5,976 | +8.2% |
| Operating profit (loss) | 9901 | €54,284 | €62,707 | +€8,424 | +15.5% |
| Financial charges | 65/66B | €384 | €329 | -€55 | -14.3% |
| Recurring financial charges | 65 | €384 | €329 | -€55 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €53,899 | €62,378 | +€8,479 | +15.7% |
| Income taxes | 67/77 | €11,470 | €13,762 | +€2,292 | +20.0% |
| Profit (loss) for the period | 9904 | €42,429 | €48,616 | +€6,186 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,429 | €48,616 | +€6,186 | +14.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.