HOME IMPORT: 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 IMPORT
Largest movements
- Stocks and contracts +€21,658
up €21,658 (+61.3%), from €35,352 to €57,011
- Cash -€20,531
down €20,531 (-55.5%), from €36,986 to €16,454
mainly Investment in fixed assets (net) (-€32,684) and Tax, wage and social debts (-€25,555)
- Tangible fixed assets +€14,691
up €14,691 (+21.0%), from €70,075 to €84,766
of which Furniture and vehicles: +€17,243
- Receivables within one year -€2,658
down €2,658 (-3.8%), from €69,328 to €66,670
of which Trade receivables: -€2,658
- Trade debts +€41,860
up €41,860 (+31.8%), from €131,490 to €173,350
- Tax, wage and social debts -€25,555
down €25,555 (-42.7%), from €59,850 to €34,294
of which Remuneration and social security: -€23,863
- Advances received -€12,063
no longer reported in 2025 (was €12,063)
- Profit (loss) carried forward +€8,918
up €8,918, from -€8,001 to €917
- Staff costs -€12,126
down €12,126 (-14.2%), from €85,161 to €73,035
- Gross operating margin -€5,610
down €5,610 (-5.0%), from €112,810 to €107,200
- Other operating charges +€2,360
up €2,360 (+65.9%), from €3,581 to €5,941
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 | €215,861 | €229,021 | +€13,160 | +6.1% |
| Fixed assets | 21/28 | €74,195 | €88,886 | +€14,691 | +19.8% |
| Tangible fixed assets | 22/27 | €70,075 | €84,766 | +€14,691 | +21.0% |
| Plant, machinery and equipment | 23 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Furniture and vehicles | 24 | €26,082 | €43,325 | +€17,243 | +66.1% |
| Other tangible fixed assets | 26 | €40,993 | €39,441 | -€1,552 | -3.8% |
| Financial fixed assets | 28 | €4,120 | €4,120 | = | 0.0% |
| Current assets | 29/58 | €141,666 | €140,135 | -€1,531 | -1.1% |
| Stocks and contracts in progress | 3 | €35,352 | €57,011 | +€21,658 | +61.3% |
| Stocks | 30/36 | €35,352 | €57,011 | +€21,658 | +61.3% |
| Amounts receivable within one year | 40/41 | €69,328 | €66,670 | -€2,658 | -3.8% |
| Trade receivables | 40 | €67,057 | €64,399 | -€2,658 | -4.0% |
| Other amounts receivable | 41 | €2,271 | €2,271 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,986 | €16,454 | -€20,531 | -55.5% |
| Total equity and liabilities | 10/49 | €215,861 | €229,021 | +€13,160 | +6.1% |
| Equity | 10/15 | €12,459 | €21,377 | +€8,918 | +71.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,001 | €917 | +€8,918 | |
| Amounts payable | 17/49 | €203,402 | €207,644 | +€4,242 | +2.1% |
| Amounts payable within one year | 42/48 | €203,402 | €207,644 | +€4,242 | +2.1% |
| Trade debts | 44 | €131,490 | €173,350 | +€41,860 | +31.8% |
| Suppliers | 440/4 | €131,490 | €173,350 | +€41,860 | +31.8% |
| Advances received on contracts in progress | 46 | €12,063 | - | -€12,063 | |
| Taxes, remuneration and social security | 45 | €59,850 | €34,294 | -€25,555 | -42.7% |
| Taxes | 450/3 | €23,775 | €22,083 | -€1,692 | -7.1% |
| Remuneration and social security | 454/9 | €36,075 | €12,211 | -€23,863 | -66.2% |
| Remuneration, social security and pensions | 62 | €85,161 | €73,035 | -€12,126 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,892 | €17,993 | +€101 | +0.6% |
| Other operating charges | 640/8 | €3,581 | €5,941 | +€2,360 | +65.9% |
| Gross operating margin | 9900 | €112,810 | €107,200 | -€5,610 | -5.0% |
| Operating profit (loss) | 9901 | €6,176 | €10,230 | +€4,054 | +65.6% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €2,250 | €1,334 | -€916 | -40.7% |
| Recurring financial charges | 65 | €2,250 | €1,334 | -€916 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €3,926 | €8,918 | +€4,993 | +127% |
| Profit (loss) for the period | 9904 | €3,926 | €8,918 | +€4,993 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €3,926 | €8,918 | +€4,993 | +127% |
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 25 October 2026 via checked.be.