HOME CONSULT: 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 CONSULT
Largest movements
- Cash -€141,665
down €141,665 (-32.2%), from €440,053 to €298,389
mainly Contributions, distributions and other (-€250,000) and Debts after one year (-€86,146)
- Receivables within one year -€60,522
down €60,522 (-4.9%), from €1.2m to €1.2m
of which Other amounts receivable: -€162,563
- Tangible fixed assets -€24,368
down €24,368 (-14.0%), from €173,970 to €149,602
of which Other tangible fixed assets: -€31,260
- Reserves -€278,982
down €278,982 (-21.0%), from €1.3m to €1.1m
of which Distributable reserves: -€278,982
- Debts after one year -€86,146
down €86,146 (-53.5%), from €160,897 to €74,750
- Profit (loss) carried forward +€77,158
up €77,158, from -€77,158 to €0
- Accrued charges and deferred income +€43,782
up €43,782 (+1,299%), from €3,370 to €47,152
- Trade debts -€27,527
down €27,527 (-22.8%), from €120,808 to €93,281
- Staff costs -€100,680
down €100,680 (-12.8%), from €788,138 to €687,458
- Gross operating margin -€33,247
down €33,247 (-3.8%), from €868,362 to €835,115
- Taxes +€23,659
up €23,659 (+462%), from €5,117 to €28,777
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 | €1,915,384 | €1,674,790 | -€240,594 | -12.6% |
| Fixed assets | 21/28 | €186,407 | €157,746 | -€28,661 | -15.4% |
| Intangible fixed assets | 21 | €11,538 | €7,244 | -€4,293 | -37.2% |
| Tangible fixed assets | 22/27 | €173,970 | €149,602 | -€24,368 | -14.0% |
| Plant, machinery and equipment | 23 | €3,406 | €3,227 | -€178 | -5.2% |
| Furniture and vehicles | 24 | €4,697 | €11,767 | +€7,070 | +151% |
| Other tangible fixed assets | 26 | €165,867 | €134,607 | -€31,260 | -18.8% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €1,728,977 | €1,517,044 | -€211,933 | -12.3% |
| Amounts receivable within one year | 40/41 | €1,238,756 | €1,178,235 | -€60,522 | -4.9% |
| Trade receivables | 40 | €439,423 | €541,465 | +€102,042 | +23.2% |
| Other amounts receivable | 41 | €799,333 | €636,770 | -€162,563 | -20.3% |
| Cash at bank and in hand | 54/58 | €440,053 | €298,389 | -€141,665 | -32.2% |
| Deferred charges and accrued income | 490/1 | €50,167 | €40,421 | -€9,746 | -19.4% |
| Total equity and liabilities | 10/49 | €1,915,384 | €1,674,790 | -€240,594 | -12.6% |
| Equity | 10/15 | €1,265,838 | €1,064,014 | -€201,824 | -15.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,330,596 | €1,051,614 | -€278,982 | -21.0% |
| Tax-exempt reserves | 132 | €11,229 | €11,229 | = | 0.0% |
| Distributable reserves | 133 | €1,319,368 | €1,040,386 | -€278,982 | -21.1% |
| Profit (loss) carried forward | 14 | -€77,158 | €0 | +€77,158 | |
| Amounts payable | 17/49 | €649,546 | €610,776 | -€38,770 | -6.0% |
| Amounts payable after more than one year | 17 | €160,897 | €74,750 | -€86,146 | -53.5% |
| Financial debts | 170/4 | €160,897 | €74,750 | -€86,146 | -53.5% |
| Amounts payable within one year | 42/48 | €485,279 | €488,873 | +€3,594 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €212,934 | €216,899 | +€3,965 | +1.9% |
| Trade debts | 44 | €120,808 | €93,281 | -€27,527 | -22.8% |
| Suppliers | 440/4 | €120,808 | €93,281 | -€27,527 | -22.8% |
| Taxes, remuneration and social security | 45 | €144,815 | €171,971 | +€27,156 | +18.8% |
| Taxes | 450/3 | €68,144 | €103,518 | +€35,374 | +51.9% |
| Remuneration and social security | 454/9 | €76,672 | €68,453 | -€8,218 | -10.7% |
| Other amounts payable | 47/48 | €6,722 | €6,722 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,370 | €47,152 | +€43,782 | +1,299% |
| Remuneration, social security and pensions | 62 | €788,138 | €687,458 | -€100,680 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,143 | €39,004 | -€6,139 | -13.6% |
| Other operating charges | 640/8 | €28,100 | €28,797 | +€697 | +2.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €868,362 | €835,115 | -€33,247 | -3.8% |
| Operating profit (loss) | 9901 | €6,981 | €79,855 | +€72,874 | +1,044% |
| Financial income | 75/76B | €17,508 | €17,567 | +€58 | +0.3% |
| Recurring financial income | 75 | €17,508 | €17,567 | +€58 | +0.3% |
| Financial charges | 65/66B | €26,957 | €20,469 | -€6,488 | -24.1% |
| Recurring financial charges | 65 | €26,957 | €20,469 | -€6,488 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,468 | €76,953 | +€79,420 | |
| Income taxes | 67/77 | €5,117 | €28,777 | +€23,659 | +462% |
| Profit (loss) for the period | 9904 | -€7,585 | €48,176 | +€55,761 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,585 | €48,176 | +€55,761 |
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 28 October 2026 via checked.be.