HOME OFFICE: 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 OFFICE
Largest movements
- Cash -€55,381
down €55,381 (-73.4%), from €75,445 to €20,063
mainly Net result for the year (-€78,387) and Trade debts (-€25,588)
- Current investments -€25,000
no longer reported in 2025 (was €25,000)
- Receivables within one year -€14,308
down €14,308 (-33.8%), from €42,372 to €28,064
of which Trade receivables: -€16,584
- Tangible fixed assets -€10,628
down €10,628 (-82.5%), from €12,877 to €2,249
of which Furniture and vehicles: -€8,343
- Financial fixed assets -€3,800
no longer reported in 2025 (was €3,800)
- Reserves -€46,583
down €46,583 (-69.3%), from €67,193 to €20,610
of which Distributable reserves: -€46,583
- Profit (loss) carried forward -€31,804
new in 2025: -€31,804
- Trade debts -€25,588
down €25,588 (-37.2%), from €68,781 to €43,193
- Tax, wage and social debts -€2,838
down €2,838 (-26.7%), from €10,608 to €7,770
of which Remuneration and social security: -€2,914
- Accrued charges and deferred income -€1,908
no longer reported in 2025 (was €1,908)
- Gross operating margin -€34,902
down €34,902 (-94.1%), from €37,071 to €2,169
- Staff costs -€20,351
down €20,351 (-23.3%), from €87,270 to €66,919
- Other operating charges -€1,981
down €1,981 (-66.0%), from €2,999 to €1,018
- Financial income -€512
down €512 (-71.6%), from €715 to €203
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 | €168,147 | €59,262 | -€108,885 | -64.8% |
| Fixed assets | 21/28 | €16,677 | €2,249 | -€14,428 | -86.5% |
| Tangible fixed assets | 22/27 | €12,877 | €2,249 | -€10,628 | -82.5% |
| Plant, machinery and equipment | 23 | €3,976 | €1,691 | -€2,285 | -57.5% |
| Furniture and vehicles | 24 | €8,901 | €558 | -€8,343 | -93.7% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €3,800 | - | -€3,800 | |
| Current assets | 29/58 | €151,470 | €57,013 | -€94,457 | -62.4% |
| Amounts receivable within one year | 40/41 | €42,372 | €28,064 | -€14,308 | -33.8% |
| Trade receivables | 40 | €40,499 | €23,915 | -€16,584 | -40.9% |
| Other amounts receivable | 41 | €1,873 | €4,149 | +€2,276 | +121.6% |
| Current investments | 50/53 | €25,000 | - | -€25,000 | |
| Cash at bank and in hand | 54/58 | €75,445 | €20,063 | -€55,381 | -73.4% |
| Deferred charges and accrued income | 490/1 | €8,653 | €8,885 | +€232 | +2.7% |
| Total equity and liabilities | 10/49 | €168,147 | €59,262 | -€108,885 | -64.8% |
| Equity | 10/15 | €85,785 | €7,398 | -€78,387 | -91.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €67,193 | €20,610 | -€46,583 | -69.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €46,583 | - | -€46,583 | |
| Profit (loss) carried forward | 14 | - | -€31,804 | -€31,804 | |
| Amounts payable | 17/49 | €82,362 | €51,864 | -€30,498 | -37.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €80,454 | €51,864 | -€28,590 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €813 | - | -€813 | |
| Trade debts | 44 | €68,781 | €43,193 | -€25,588 | -37.2% |
| Suppliers | 440/4 | €68,781 | €43,193 | -€25,588 | -37.2% |
| Taxes, remuneration and social security | 45 | €10,608 | €7,770 | -€2,838 | -26.7% |
| Taxes | 450/3 | €0 | €76 | +€76 | |
| Remuneration and social security | 454/9 | €10,608 | €7,695 | -€2,914 | -27.5% |
| Other amounts payable | 47/48 | €252 | €900 | +€648 | +257.1% |
| Accrued charges and deferred income | 492/3 | €1,908 | - | -€1,908 | |
| Remuneration, social security and pensions | 62 | €87,270 | €66,919 | -€20,351 | -23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,647 | €10,628 | -€18 | -0.2% |
| Other operating charges | 640/8 | €2,999 | €1,018 | -€1,981 | -66.0% |
| Gross operating margin | 9900 | €37,071 | €2,169 | -€34,902 | -94.1% |
| Operating profit (loss) | 9901 | -€63,844 | -€76,396 | -€12,551 | -19.7% |
| Financial income | 75/76B | €715 | €203 | -€512 | -71.6% |
| Recurring financial income | 75 | €715 | €203 | -€512 | -71.6% |
| Financial charges | 65/66B | €2,425 | €2,057 | -€368 | -15.2% |
| Recurring financial charges | 65 | €2,425 | €2,057 | -€368 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€65,554 | -€78,250 | -€12,696 | -19.4% |
| Income taxes | 67/77 | €103 | €137 | +€33 | +32.4% |
| Profit (loss) for the period | 9904 | -€65,657 | -€78,387 | -€12,729 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,657 | -€78,387 | -€12,729 | -19.4% |
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 12 October 2026 via checked.be.