HOME-ESTATE: 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-ESTATE
Largest movements
- Financial fixed assets +€140,000
up €140,000 (+200,000%), from €70 to €140,070
- Cash -€56,208
down €56,208 (-63.6%), from €88,340 to €32,132
mainly Investment in fixed assets (net) (-€185,456) and Net result for the year (-€29,324)
- Receivables within one year -€43,535
down €43,535 (-43.7%), from €99,708 to €56,174
of which Trade receivables: -€33,652
- Tangible fixed assets +€24,049
up €24,049 (+2.9%), from €824,764 to €848,813
of which Plant, machinery and equipment: +€19,918
- Debts after one year +€89,434
up €89,434 (+11.2%), from €796,390 to €885,824
of which Other amounts payable: +€120,000
- Accrued charges and deferred income +€31,389
new in 2025: €31,389
- Profit (loss) carried forward -€29,324
down €29,324 (-198%), from -€14,776 to -€44,099
- Trade debts -€13,242
down €13,242 (-61.5%), from €21,520 to €8,278
- Depreciation -€83,452
down €83,452 (-79.6%), from €104,860 to €21,407
- Financial charges +€44,708
up €44,708 (+2,862%), from €1,562 to €46,270
- Gross operating margin -€36,564
down €36,564 (-53.1%), from €68,921 to €32,357
- Financial income +€6,233
up €6,233 (+2,062%), from €302 to €6,536
- Other operating charges -€997
down €997 (-64.9%), from €1,536 to €539
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 | €1,017,578 | €1,088,400 | +€70,822 | +7.0% |
| Fixed assets | 21/28 | €824,834 | €988,883 | +€164,049 | +19.9% |
| Tangible fixed assets | 22/27 | €824,764 | €848,813 | +€24,049 | +2.9% |
| Land and buildings | 22 | €824,739 | €828,895 | +€4,156 | +0.5% |
| Plant, machinery and equipment | 23 | - | €19,918 | +€19,918 | |
| Furniture and vehicles | 24 | €25 | €0 | -€25 | -100% |
| Financial fixed assets | 28 | €70 | €140,070 | +€140,000 | +200,000% |
| Current assets | 29/58 | €192,744 | €99,516 | -€93,227 | -48.4% |
| Amounts receivable within one year | 40/41 | €99,708 | €56,174 | -€43,535 | -43.7% |
| Trade receivables | 40 | €89,708 | €56,057 | -€33,652 | -37.5% |
| Other amounts receivable | 41 | €10,000 | €117 | -€9,883 | -98.8% |
| Cash at bank and in hand | 54/58 | €88,340 | €32,132 | -€56,208 | -63.6% |
| Deferred charges and accrued income | 490/1 | €4,695 | €11,211 | +€6,516 | +139% |
| Total equity and liabilities | 10/49 | €1,017,578 | €1,088,400 | +€70,822 | +7.0% |
| Equity | 10/15 | €110,387 | €81,063 | -€29,324 | -26.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €106,571 | €106,571 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €99 | €99 | = | 0.0% |
| Distributable reserves | 133 | €106,472 | €106,472 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,776 | -€44,099 | -€29,324 | -198% |
| Amounts payable | 17/49 | €907,191 | €1,007,337 | +€100,145 | +11.0% |
| Amounts payable after more than one year | 17 | €796,390 | €885,824 | +€89,434 | +11.2% |
| Financial debts | 170/4 | €530,390 | €499,824 | -€30,566 | -5.8% |
| Other amounts payable | 178/9 | €266,000 | €386,000 | +€120,000 | +45.1% |
| Amounts payable within one year | 42/48 | €110,801 | €90,123 | -€20,678 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €43,610 | €44,566 | +€957 | +2.2% |
| Trade debts | 44 | €21,520 | €8,278 | -€13,242 | -61.5% |
| Suppliers | 440/4 | €21,520 | €8,278 | -€13,242 | -61.5% |
| Taxes, remuneration and social security | 45 | €545 | €1,287 | +€742 | +136% |
| Taxes | 450/3 | €545 | €1,287 | +€742 | +136% |
| Other amounts payable | 47/48 | €45,127 | €35,992 | -€9,135 | -20.2% |
| Accrued charges and deferred income | 492/3 | - | €31,389 | +€31,389 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,860 | €21,407 | -€83,452 | -79.6% |
| Other operating charges | 640/8 | €1,536 | €539 | -€997 | -64.9% |
| Gross operating margin | 9900 | €68,921 | €32,357 | -€36,564 | -53.1% |
| Operating profit (loss) | 9901 | -€37,475 | €10,411 | +€47,886 | |
| Financial income | 75/76B | €302 | €6,536 | +€6,233 | +2,062% |
| Recurring financial income | 75 | €302 | €6,536 | +€6,233 | +2,062% |
| Financial charges | 65/66B | €1,562 | €46,270 | +€44,708 | +2,862% |
| Recurring financial charges | 65 | €1,562 | €46,270 | +€44,708 | +2,862% |
| Profit (loss) for the period before taxes | 9903 | -€38,734 | -€29,324 | +€9,411 | +24.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€38,734 | -€29,324 | +€9,411 | +24.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,734 | -€29,324 | +€9,411 | +24.3% |
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 30 October 2026 via checked.be.