HOME PARTNERS: 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 PARTNERS
Largest movements
- Tangible fixed assets -€20,872
down €20,872 (-40.1%), from €52,038 to €31,166
of which Furniture and vehicles: -€12,195
- Current investments -€20,000
down €20,000 (-8.5%), from €236,549 to €216,549
- Receivables within one year +€10,456
up €10,456 (+30.0%), from €34,822 to €45,278
- Other debts -€12,000
down €12,000 (-16.0%), from €75,000 to €63,000
- Profit (loss) carried forward -€11,051
down €11,051 (-69.8%), from €15,837 to €4,786
- Current portion of long-term debt -€6,393
down €6,393 (-83.0%), from €7,706 to €1,314
- Gross operating margin +€5,623
up €5,623 (+92.6%), from €6,072 to €11,695
- Financial charges -€292
down €292 (-47.5%), from €615 to €322
- Depreciation -€241
down €241 (-1.1%), from €21,113 to €20,872
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 | €327,837 | €298,473 | -€29,363 | -9.0% |
| Fixed assets | 21/28 | €52,038 | €31,166 | -€20,872 | -40.1% |
| Tangible fixed assets | 22/27 | €52,038 | €31,166 | -€20,872 | -40.1% |
| Land and buildings | 22 | €7,694 | - | -€7,694 | |
| Plant, machinery and equipment | 23 | €7,758 | €6,775 | -€983 | -12.7% |
| Furniture and vehicles | 24 | €36,586 | €24,391 | -€12,195 | -33.3% |
| Current assets | 29/58 | €275,799 | €267,307 | -€8,492 | -3.1% |
| Amounts receivable within one year | 40/41 | €34,822 | €45,278 | +€10,456 | +30.0% |
| Other amounts receivable | 41 | €34,822 | €45,278 | +€10,456 | +30.0% |
| Current investments | 50/53 | €236,549 | €216,549 | -€20,000 | -8.5% |
| Cash at bank and in hand | 54/58 | €1,281 | €2,769 | +€1,489 | +116% |
| Deferred charges and accrued income | 490/1 | €3,147 | €2,711 | -€436 | -13.9% |
| Total equity and liabilities | 10/49 | €327,837 | €298,473 | -€29,363 | -9.0% |
| Equity | 10/15 | €242,289 | €231,238 | -€11,051 | -4.6% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €206,000 | €206,000 | = | 0.0% |
| Distributable reserves | 133 | €206,000 | €206,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,837 | €4,786 | -€11,051 | -69.8% |
| Amounts payable | 17/49 | €85,548 | €67,235 | -€18,312 | -21.4% |
| Amounts payable after more than one year | 17 | €1,314 | - | -€1,314 | |
| Financial debts | 170/4 | €1,314 | - | -€1,314 | |
| Amounts payable within one year | 42/48 | €83,343 | €66,258 | -€17,085 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €7,706 | €1,314 | -€6,393 | -83.0% |
| Trade debts | 44 | €495 | €1,790 | +€1,294 | +261% |
| Suppliers | 440/4 | €495 | €1,790 | +€1,294 | +261% |
| Taxes, remuneration and social security | 45 | €142 | €155 | +€13 | +9.0% |
| Taxes | 450/3 | €142 | €155 | +€13 | +9.0% |
| Other amounts payable | 47/48 | €75,000 | €63,000 | -€12,000 | -16.0% |
| Accrued charges and deferred income | 492/3 | €891 | €977 | +€86 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,113 | €20,872 | -€241 | -1.1% |
| Other operating charges | 640/8 | €1,361 | €1,403 | +€42 | +3.1% |
| Gross operating margin | 9900 | €6,072 | €11,695 | +€5,623 | +92.6% |
| Operating profit (loss) | 9901 | -€16,402 | -€10,580 | +€5,823 | +35.5% |
| Financial income | 75/76B | €91 | €8 | -€83 | -91.3% |
| Recurring financial income | 75 | €91 | €8 | -€83 | -91.3% |
| Financial charges | 65/66B | €615 | €322 | -€292 | -47.5% |
| Recurring financial charges | 65 | €615 | €322 | -€292 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,926 | -€10,894 | +€6,032 | +35.6% |
| Income taxes | 67/77 | €169 | €157 | -€12 | -7.1% |
| Profit (loss) for the period | 9904 | -€17,095 | -€11,051 | +€6,044 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,095 | -€11,051 | +€6,044 | +35.4% |
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 24 October 2026 via checked.be.