HOME LINE TECHNOLOGY: 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 LINE TECHNOLOGY
Largest movements
- Receivables within one year +€4,373
up €4,373 (+35.6%), from €12,289 to €16,662
of which Trade receivables: +€5,023
- Cash -€1,270
down €1,270 (-10.7%), from €11,855 to €10,585
mainly Receivables within one year (-€4,373) and Contributions, distributions and other (-€2,857)
- Tangible fixed assets -€710
down €710 (-54.6%), from €1,301 to €591
- Contributions -€6,197
no longer reported in 2025 (was €6,197)
- Revaluation surpluses +€6,197
new in 2025: €6,197
- Trade debts +€1,456
up €1,456 (+21.7%), from €6,719 to €8,175
- Other debts +€1,292
up €1,292 (+82.6%), from €1,565 to €2,857
- Gross operating margin -€8,838
down €8,838 (-59.2%), from €14,930 to €6,092
- Financial charges -€3,054
down €3,054 (-80.7%), from €3,785 to €731
of which Financial charges: -€2,528
- Other operating charges +€459
up €459 (+90.2%), from €509 to €968
- Financial income -€260
no longer reported in 2025 (was €260)
- Taxes +€169
up €169 (+20.3%), from €832 to €1,001
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 | €25,478 | €28,050 | +€2,572 | +10.1% |
| Fixed assets | 21/28 | €1,334 | €624 | -€710 | -53.2% |
| Tangible fixed assets | 22/27 | €1,301 | €591 | -€710 | -54.6% |
| Furniture and vehicles | 24 | €1,301 | €591 | -€710 | -54.6% |
| Financial fixed assets | 28 | €33 | €33 | = | 0.0% |
| Current assets | 29/58 | €24,144 | €27,426 | +€3,282 | +13.6% |
| Amounts receivable within one year | 40/41 | €12,289 | €16,662 | +€4,373 | +35.6% |
| Trade receivables | 40 | €10,552 | €15,575 | +€5,023 | +47.6% |
| Other amounts receivable | 41 | €1,737 | €1,087 | -€650 | -37.4% |
| Cash at bank and in hand | 54/58 | €11,855 | €10,585 | -€1,270 | -10.7% |
| Deferred charges and accrued income | 490/1 | - | €179 | +€179 | |
| Total equity and liabilities | 10/49 | €25,478 | €28,050 | +€2,572 | +10.1% |
| Equity | 10/15 | €16,362 | €16,186 | -€176 | -1.1% |
| Contributions | 10/11 | €6,197 | - | -€6,197 | |
| Capital | 10 | €6,197 | - | -€6,197 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Uncalled capital | 101 | €12,395 | - | -€12,395 | |
| Revaluation surpluses | 12 | - | €6,197 | +€6,197 | |
| Reserves | 13 | €1,295 | €1,295 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,295 | €1,295 | = | 0.0% |
| Legal reserve | 130 | €1,295 | - | -€1,295 | |
| Reserves not available under the articles | 1311 | - | €1,295 | +€1,295 | |
| Profit (loss) carried forward | 14 | €8,870 | €8,694 | -€176 | -2.0% |
| Amounts payable | 17/49 | €9,116 | €11,864 | +€2,748 | +30.1% |
| Amounts payable within one year | 42/48 | €9,116 | €11,864 | +€2,748 | +30.1% |
| Trade debts | 44 | €6,719 | €8,175 | +€1,456 | +21.7% |
| Suppliers | 440/4 | €6,719 | €8,175 | +€1,456 | +21.7% |
| Taxes, remuneration and social security | 45 | €832 | €832 | = | 0.0% |
| Taxes | 450/3 | €832 | €832 | = | 0.0% |
| Other amounts payable | 47/48 | €1,565 | €2,857 | +€1,292 | +82.6% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €762 | €711 | -€51 | -6.7% |
| Other operating charges | 640/8 | €509 | €968 | +€459 | +90.2% |
| Gross operating margin | 9900 | €14,930 | €6,092 | -€8,838 | -59.2% |
| Operating profit (loss) | 9901 | €13,659 | €4,413 | -€9,246 | -67.7% |
| Financial income | 75/76B | €260 | - | -€260 | |
| Recurring financial income | 75 | €260 | - | -€260 | |
| Financial charges | 65/66B | €3,785 | €731 | -€3,054 | -80.7% |
| Recurring financial charges | 65 | €3,259 | €731 | -€2,528 | -77.6% |
| Non-recurring financial charges | 66B | €526 | - | -€526 | |
| Profit (loss) for the period before taxes | 9903 | €10,134 | €3,682 | -€6,452 | -63.7% |
| Income taxes | 67/77 | €832 | €1,001 | +€169 | +20.3% |
| Profit (loss) for the period | 9904 | €9,302 | €2,681 | -€6,621 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,302 | €2,681 | -€6,621 | -71.2% |
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 20 October 2026 via checked.be.