HOME MANAGER: 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 MANAGER
Largest movements
- Tangible fixed assets -€4,062
down €4,062 (-5.4%), from €75,523 to €71,461
of which Land and buildings: -€2,940
- Receivables within one year -€3,323
down €3,323 (-8.7%), from €38,412 to €35,089
of which Trade receivables: -€4,038
- Cash -€1,400
down €1,400 (-24.2%), from €5,790 to €4,390
mainly Contributions, distributions and other (-€27,604) and Net result for the year (-€12,738)
- Reserves -€27,604
down €27,604 (-51.3%), from €53,836 to €26,232
of which Distributable reserves: -€27,604
- Other debts +€27,604
new in 2024: €27,604
- Profit (loss) carried forward -€12,738
new in 2024: -€12,738
- Trade debts +€11,538
up €11,538 (+97.0%), from €11,897 to €23,434
- Debts after one year -€6,889
down €6,889 (-15.5%), from €44,531 to €37,642
- Gross operating margin -€39,475
down €39,475 (-78.2%), from €50,509 to €11,033
- Taxes -€6,320
down €6,320 (-98.5%), from €6,414 to €93
- Staff costs -€3,847
down €3,847 (-21.2%), from €18,169 to €14,322
- Financial income -€747
down €747 (-65.9%), from €1,135 to €387
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,237 | €129,468 | -€7,769 | -5.7% |
| Fixed assets | 21/28 | €75,523 | €71,461 | -€4,062 | -5.4% |
| Tangible fixed assets | 22/27 | €75,523 | €71,461 | -€4,062 | -5.4% |
| Land and buildings | 22 | €72,274 | €69,334 | -€2,940 | -4.1% |
| Plant, machinery and equipment | 23 | €529 | €227 | -€302 | -57.1% |
| Furniture and vehicles | 24 | €2,720 | €1,900 | -€820 | -30.2% |
| Current assets | 29/58 | €61,714 | €58,007 | -€3,707 | -6.0% |
| Amounts receivable after more than one year | 29 | €17,119 | €17,566 | +€447 | +2.6% |
| Other amounts receivable | 291 | €17,119 | €17,566 | +€447 | +2.6% |
| Amounts receivable within one year | 40/41 | €38,412 | €35,089 | -€3,323 | -8.7% |
| Trade receivables | 40 | €7,644 | €3,606 | -€4,038 | -52.8% |
| Other amounts receivable | 41 | €30,768 | €31,483 | +€715 | +2.3% |
| Cash at bank and in hand | 54/58 | €5,790 | €4,390 | -€1,400 | -24.2% |
| Deferred charges and accrued income | 490/1 | €393 | €962 | +€569 | +145% |
| Total equity and liabilities | 10/49 | €137,237 | €129,468 | -€7,769 | -5.7% |
| Equity | 10/15 | €66,236 | €25,894 | -€40,342 | -60.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €53,836 | €26,232 | -€27,604 | -51.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,976 | €24,372 | -€27,604 | -53.1% |
| Profit (loss) carried forward | 14 | - | -€12,738 | -€12,738 | |
| Amounts payable | 17/49 | €71,001 | €103,574 | +€32,574 | +45.9% |
| Amounts payable after more than one year | 17 | €44,531 | €37,642 | -€6,889 | -15.5% |
| Financial debts | 170/4 | €44,531 | €37,642 | -€6,889 | -15.5% |
| Amounts payable within one year | 42/48 | €26,470 | €65,932 | +€39,462 | +149% |
| Current portion of amounts payable after more than one year | 42 | €6,728 | €6,889 | +€161 | +2.4% |
| Trade debts | 44 | €11,897 | €23,434 | +€11,538 | +97.0% |
| Suppliers | 440/4 | €11,897 | €23,434 | +€11,538 | +97.0% |
| Taxes, remuneration and social security | 45 | €7,845 | €8,005 | +€160 | +2.0% |
| Taxes | 450/3 | €7,356 | €6,926 | -€430 | -5.9% |
| Remuneration and social security | 454/9 | €489 | €1,079 | +€590 | +121% |
| Other amounts payable | 47/48 | - | €27,604 | +€27,604 | |
| Remuneration, social security and pensions | 62 | €18,169 | €14,322 | -€3,847 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,353 | €4,062 | -€291 | -6.7% |
| Other operating charges | 640/8 | €3,606 | €4,078 | +€472 | +13.1% |
| Non-recurring operating charges | 66A | €2,700 | - | -€2,700 | |
| Gross operating margin | 9900 | €50,509 | €11,033 | -€39,475 | -78.2% |
| Operating profit (loss) | 9901 | €21,681 | -€11,429 | -€33,109 | |
| Financial income | 75/76B | €1,135 | €387 | -€747 | -65.9% |
| Recurring financial income | 75 | €1,135 | €387 | -€747 | -65.9% |
| Financial charges | 65/66B | €1,613 | €1,604 | -€10 | -0.6% |
| Recurring financial charges | 65 | €1,613 | €1,604 | -€10 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €21,202 | -€12,645 | -€33,847 | |
| Income taxes | 67/77 | €6,414 | €93 | -€6,320 | -98.5% |
| Profit (loss) for the period | 9904 | €14,789 | -€12,738 | -€27,527 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,789 | -€12,738 | -€27,527 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.