HOME MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year -€44,760
down €44,760 (-20.2%), from €221,654 to €176,894
of which Other amounts receivable: -€164,760
- Deferred charges and accrued income +€2,332
up €2,332 (+2,191%), from €106 to €2,438
- Profit (loss) carried forward +€501,691
up €501,691 (+81.0%), from -€619,636 to -€117,945
- Reserves -€402,012
down €402,012 (-71.6%), from €561,841 to €159,829
of which Tax-exempt reserves: -€402,012
- Provisions -€134,004
down €134,004 (-100%), from €134,004 to €0
- Accrued charges and deferred income -€23,073
down €23,073 (-99.0%), from €23,313 to €241
- Tax, wage and social debts +€20,736
up €20,736 (+123%), from €16,912 to €37,648
- Gross operating margin -€528,084
down €528,084, from €516,478 to -€11,607
- Financial charges -€63,551
down €63,551 (-99.7%), from €63,721 to €170
- Taxes +€37,648
new in 2025: €37,648
- Financial income +€8,566
up €8,566 (+114%), from €7,532 to €16,098
- Other operating charges -€8,416
down €8,416 (-89.4%), from €9,415 to €998
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 | €221,784 | €179,358 | -€42,426 | -19.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €221,784 | €179,358 | -€42,426 | -19.1% |
| Amounts receivable within one year | 40/41 | €221,654 | €176,894 | -€44,760 | -20.2% |
| Trade receivables | 40 | - | €120,000 | +€120,000 | |
| Other amounts receivable | 41 | €221,654 | €56,894 | -€164,760 | -74.3% |
| Cash at bank and in hand | 54/58 | €24 | €26 | +€2 | +9.9% |
| Deferred charges and accrued income | 490/1 | €106 | €2,438 | +€2,332 | +2,191% |
| Total equity and liabilities | 10/49 | €221,784 | €179,358 | -€42,426 | -19.1% |
| Equity | 10/15 | €38,205 | €137,884 | +€99,679 | +261% |
| Contributions | 10/11 | €96,000 | €96,000 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €561,841 | €159,829 | -€402,012 | -71.6% |
| Tax-exempt reserves | 132 | €407,124 | €5,112 | -€402,012 | -98.7% |
| Distributable reserves | 133 | €154,717 | €154,717 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€619,636 | -€117,945 | +€501,691 | +81.0% |
| Provisions and deferred taxes | 16 | €134,004 | €0 | -€134,004 | -100% |
| Deferred taxes | 168 | €134,004 | €0 | -€134,004 | -100% |
| Amounts payable | 17/49 | €49,575 | €41,473 | -€8,101 | -16.3% |
| Amounts payable within one year | 42/48 | €26,262 | €41,233 | +€14,971 | +57.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €9,350 | €3,585 | -€5,765 | -61.7% |
| Suppliers | 440/4 | €9,350 | €3,585 | -€5,765 | -61.7% |
| Taxes, remuneration and social security | 45 | €16,912 | €37,648 | +€20,736 | +123% |
| Taxes | 450/3 | €16,912 | €37,648 | +€20,736 | +123% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €23,313 | €241 | -€23,073 | -99.0% |
| Non-recurring operating income | 76A | €536,016 | €0 | -€536,016 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,538 | €12,475 | -€7,063 | -36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,036 | €0 | -€8,036 | -100% |
| Other operating charges | 640/8 | €9,415 | €998 | -€8,416 | -89.4% |
| Gross operating margin | 9900 | €516,478 | -€11,607 | -€528,084 | |
| Operating profit (loss) | 9901 | €499,027 | -€12,605 | -€511,632 | |
| Financial income | 75/76B | €7,532 | €16,098 | +€8,566 | +114% |
| Recurring financial income | 75 | €7,532 | €16,098 | +€8,566 | +114% |
| Financial charges | 65/66B | €63,721 | €170 | -€63,551 | -99.7% |
| Recurring financial charges | 65 | €63,721 | €170 | -€63,551 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €442,839 | €3,323 | -€439,516 | -99.2% |
| Transfer from deferred taxes | 780 | - | €134,004 | +€134,004 | |
| Transfer to deferred taxes | 680 | €134,004 | €0 | -€134,004 | -100% |
| Income taxes | 67/77 | - | €37,648 | +€37,648 | |
| Profit (loss) for the period | 9904 | €308,835 | €99,679 | -€209,156 | -67.7% |
| Transfer from tax-exempt reserves | 789 | - | €402,012 | +€402,012 | |
| Transfer to tax-exempt reserves | 689 | €402,012 | €0 | -€402,012 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€93,177 | €501,691 | +€594,869 |
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.