HOME & MAINTENANCE FACILITY: 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 & MAINTENANCE FACILITY
Largest movements
- Cash -€23,391
down €23,391 (-37.1%), from €63,038 to €39,647
mainly Tax, wage and social debts (-€17,446) and Net result for the year (-€16,480)
- Receivables within one year -€6,584
down €6,584 (-6.1%), from €108,380 to €101,796
of which Other amounts receivable: -€27,513
- Deferred charges and accrued income -€2,041
no longer reported in 2025 (was €2,041)
- Tax, wage and social debts -€17,446
down €17,446 (-46.7%), from €37,378 to €19,932
- Profit (loss) carried forward -€16,480
down €16,480 (-19.0%), from €86,520 to €70,040
- Trade debts +€9,343
up €9,343 (+46.1%), from €20,284 to €29,627
- Other debts -€8,597
down €8,597 (-97.3%), from €8,835 to €238
- Gross operating margin -€83,925
down €83,925, from €70,162 to -€13,763
- Taxes -€19,016
down €19,016 (-98.9%), from €19,234 to €218
- Other operating charges -€1,812
down €1,812 (-75.1%), from €2,412 to €600
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 | €176,202 | €143,022 | -€33,180 | -18.8% |
| Fixed assets | 21/28 | €2,744 | €1,579 | -€1,165 | -42.5% |
| Tangible fixed assets | 22/27 | €2,744 | €1,579 | -€1,165 | -42.5% |
| Plant, machinery and equipment | 23 | €2,054 | €1,351 | -€703 | -34.2% |
| Furniture and vehicles | 24 | €690 | €228 | -€462 | -67.0% |
| Current assets | 29/58 | €173,458 | €141,443 | -€32,015 | -18.5% |
| Amounts receivable within one year | 40/41 | €108,380 | €101,796 | -€6,584 | -6.1% |
| Trade receivables | 40 | €27,539 | €48,468 | +€20,930 | +76.0% |
| Other amounts receivable | 41 | €80,841 | €53,328 | -€27,513 | -34.0% |
| Cash at bank and in hand | 54/58 | €63,038 | €39,647 | -€23,391 | -37.1% |
| Deferred charges and accrued income | 490/1 | €2,041 | - | -€2,041 | |
| Total equity and liabilities | 10/49 | €176,202 | €143,022 | -€33,180 | -18.8% |
| Equity | 10/15 | €94,580 | €78,100 | -€16,480 | -17.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €86,520 | €70,040 | -€16,480 | -19.0% |
| Amounts payable | 17/49 | €81,622 | €64,922 | -€16,700 | -20.5% |
| Amounts payable within one year | 42/48 | €81,622 | €64,922 | -€16,700 | -20.5% |
| Trade debts | 44 | €20,284 | €29,627 | +€9,343 | +46.1% |
| Suppliers | 440/4 | €20,284 | €29,627 | +€9,343 | +46.1% |
| Advances received on contracts in progress | 46 | €15,125 | €15,125 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €37,378 | €19,932 | -€17,446 | -46.7% |
| Taxes | 450/3 | €37,378 | €19,932 | -€17,446 | -46.7% |
| Other amounts payable | 47/48 | €8,835 | €238 | -€8,597 | -97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €765 | €1,165 | +€400 | +52.3% |
| Other operating charges | 640/8 | €2,412 | €600 | -€1,812 | -75.1% |
| Gross operating margin | 9900 | €70,162 | -€13,763 | -€83,925 | |
| Operating profit (loss) | 9901 | €66,984 | -€15,529 | -€82,513 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +2,900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2,900% |
| Financial charges | 65/66B | €927 | €734 | -€193 | -20.8% |
| Recurring financial charges | 65 | €927 | €734 | -€193 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €66,057 | -€16,263 | -€82,320 | |
| Income taxes | 67/77 | €19,234 | €218 | -€19,016 | -98.9% |
| Profit (loss) for the period | 9904 | €46,824 | -€16,480 | -€63,304 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,824 | -€16,480 | -€63,304 |
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 26 October 2026 via checked.be.