HOME-KIT: what changed
Two fiscal 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-KIT
Largest movements
- Cash +€38,706
up €38,706 (+122.7%), from €31,540 to €70,246
mainly Net result for the year (+€98,005) and Accrued charges and deferred income (+€33,852)
- Current investments +€34,373
up €34,373 (+6676.8%), from €515 to €34,887
- Deferred charges and accrued income +€10,621
new in 2025: €10,621
- Tangible fixed assets -€7,977
down €7,977 (-2.2%), from €354,987 to €347,009
of which Land and buildings: -€7,161
- Profit (loss) carried forward +€98,005
up €98,005 (+63.5%), from -€154,447 to -€56,442
- Trade debts -€36,288
down €36,288 (-88.2%), from €41,165 to €4,877
- Accrued charges and deferred income +€33,852
new in 2025: €33,852
- Debts after one year -€20,584
down €20,584 (-8.0%), from €258,847 to €238,263
- Financial income +€66,035
up €66,035 (+8979.0%), from €735 to €66,770
- Other operating charges -€9,052
down €9,052 (-21.3%), from €42,517 to €33,465
- Depreciation +€1,331
up €1,331 (+8.6%), from €15,554 to €16,885
- Gross operating margin -€942
down €942 (-1.1%), from €84,225 to €83,283
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.
Cash bridge derived
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 | €387,262 | €465,911 | +€78,649 | +20.3% |
| Fixed assets | 21/28 | €354,987 | €347,009 | -€7,977 | -2.2% |
| Tangible fixed assets | 22/27 | €354,987 | €347,009 | -€7,977 | -2.2% |
| Land and buildings | 22 | €345,631 | €338,470 | -€7,161 | -2.1% |
| Plant, machinery and equipment | 23 | €9,355 | €7,714 | -€1,641 | -17.5% |
| Furniture and vehicles | 24 | - | €825 | +€825 | |
| Current assets | 29/58 | €32,275 | €118,902 | +€86,627 | +268.4% |
| Amounts receivable within one year | 40/41 | €221 | €3,148 | +€2,927 | +1326.6% |
| Trade receivables | 40 | €0 | €1,600 | +€1,600 | +7999900.0% |
| Other amounts receivable | 41 | €221 | €1,548 | +€1,327 | +601.5% |
| Current investments | 50/53 | €515 | €34,887 | +€34,373 | +6676.8% |
| Cash at bank and in hand | 54/58 | €31,540 | €70,246 | +€38,706 | +122.7% |
| Deferred charges and accrued income | 490/1 | - | €10,621 | +€10,621 | |
| Total equity and liabilities | 10/49 | €387,262 | €465,911 | +€78,649 | +20.3% |
| Equity | 10/15 | €65,394 | €163,399 | +€98,005 | +149.9% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €95,842 | €95,842 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,336 | €12,400 | -€15,936 | -56.2% |
| Legal reserve | 130 | €28,336 | €12,400 | -€15,936 | -56.2% |
| Distributable reserves | 133 | €67,506 | €83,442 | +€15,936 | +23.6% |
| Profit (loss) carried forward | 14 | -€154,447 | -€56,442 | +€98,005 | +63.5% |
| Amounts payable | 17/49 | €321,868 | €302,512 | -€19,356 | -6.0% |
| Amounts payable after more than one year | 17 | €258,847 | €238,263 | -€20,584 | -8.0% |
| Financial debts | 170/4 | €258,847 | €238,263 | -€20,584 | -8.0% |
| Amounts payable within one year | 42/48 | €63,021 | €30,397 | -€32,623 | -51.8% |
| Current portion of amounts payable after more than one year | 42 | €19,984 | €20,584 | +€601 | +3.0% |
| Trade debts | 44 | €41,165 | €4,877 | -€36,288 | -88.2% |
| Suppliers | 440/4 | €41,165 | €4,877 | -€36,288 | -88.2% |
| Taxes, remuneration and social security | 45 | €1,872 | €4,936 | +€3,065 | +163.8% |
| Taxes | 450/3 | €1,872 | €4,936 | +€3,065 | +163.8% |
| Accrued charges and deferred income | 492/3 | - | €33,852 | +€33,852 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,554 | €16,885 | +€1,331 | +8.6% |
| Other operating charges | 640/8 | €42,517 | €33,465 | -€9,052 | -21.3% |
| Gross operating margin | 9900 | €84,225 | €83,283 | -€942 | -1.1% |
| Operating profit (loss) | 9901 | €26,154 | €32,934 | +€6,780 | +25.9% |
| Financial income | 75/76B | €735 | €66,770 | +€66,035 | +8979.0% |
| Recurring financial income | 75 | €735 | €66,770 | +€66,035 | +8979.0% |
| Financial charges | 65/66B | €2,366 | €1,699 | -€667 | -28.2% |
| Recurring financial charges | 65 | €2,366 | €1,699 | -€667 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €24,523 | €98,005 | +€73,482 | +299.6% |
| Profit (loss) for the period | 9904 | €24,523 | €98,005 | +€73,482 | +299.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,523 | €98,005 | +€73,482 | +299.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.