HOME PERFECT: 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 PERFECT
Largest movements
- Cash -€137,178
down €137,178 (-71.1%), from €192,877 to €55,700
mainly Advances received (-€163,936) and Contributions, distributions and other (-€49,000)
- Receivables within one year +€33,575
up €33,575 (+11.0%), from €306,506 to €340,081
of which Other amounts receivable: +€75,869
- Advances received -€163,936
down €163,936 (-73.8%), from €222,236 to €58,300
- Reserves +€30,000
up €30,000 (+10.6%), from €281,860 to €311,860
of which Distributable reserves: +€30,000
- Profit (loss) carried forward +€28,522
up €28,522 (+28.6%), from €99,760 to €128,282
- Debts after one year -€28,153
down €28,153 (-7.6%), from €371,385 to €343,232
- Trade debts +€19,270
up €19,270 (+200%), from €9,635 to €28,905
- Gross operating margin +€85,247
up €85,247 (+57.7%), from €147,814 to €233,061
- Taxes +€31,227
up €31,227 (+85.9%), from €36,353 to €67,579
- Staff costs +€20,600
up €20,600 (+1,171%), from €1,760 to €22,360
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 | €1,102,729 | €990,546 | -€112,183 | -10.2% |
| Fixed assets | 21/28 | €523,345 | €519,700 | -€3,645 | -0.7% |
| Tangible fixed assets | 22/27 | €523,345 | €519,500 | -€3,845 | -0.7% |
| Land and buildings | 22 | €507,218 | €490,379 | -€16,839 | -3.3% |
| Plant, machinery and equipment | 23 | €7,240 | €14,357 | +€7,117 | +98.3% |
| Furniture and vehicles | 24 | €8,887 | €11,523 | +€2,636 | +29.7% |
| Other tangible fixed assets | 26 | - | €3,241 | +€3,241 | |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €579,384 | €470,846 | -€108,538 | -18.7% |
| Amounts receivable after more than one year | 29 | €80,000 | €75,000 | -€5,000 | -6.3% |
| Other amounts receivable | 291 | €80,000 | €75,000 | -€5,000 | -6.3% |
| Amounts receivable within one year | 40/41 | €306,506 | €340,081 | +€33,575 | +11.0% |
| Trade receivables | 40 | €138,858 | €96,565 | -€42,294 | -30.5% |
| Other amounts receivable | 41 | €167,648 | €243,517 | +€75,869 | +45.3% |
| Cash at bank and in hand | 54/58 | €192,877 | €55,700 | -€137,178 | -71.1% |
| Deferred charges and accrued income | 490/1 | - | €65 | +€65 | |
| Total equity and liabilities | 10/49 | €1,102,729 | €990,546 | -€112,183 | -10.2% |
| Equity | 10/15 | €387,820 | €446,342 | +€58,522 | +15.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €281,860 | €311,860 | +€30,000 | +10.6% |
| 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 | €280,000 | €310,000 | +€30,000 | +10.7% |
| Profit (loss) carried forward | 14 | €99,760 | €128,282 | +€28,522 | +28.6% |
| Amounts payable | 17/49 | €714,909 | €544,204 | -€170,705 | -23.9% |
| Amounts payable after more than one year | 17 | €371,385 | €343,232 | -€28,153 | -7.6% |
| Financial debts | 170/4 | €371,385 | €343,232 | -€28,153 | -7.6% |
| Amounts payable within one year | 42/48 | €343,524 | €197,634 | -€145,890 | -42.5% |
| Current portion of amounts payable after more than one year | 42 | €27,518 | €28,153 | +€634 | +2.3% |
| Trade debts | 44 | €9,635 | €28,905 | +€19,270 | +200% |
| Suppliers | 440/4 | €9,635 | €28,905 | +€19,270 | +200% |
| Advances received on contracts in progress | 46 | €222,236 | €58,300 | -€163,936 | -73.8% |
| Taxes, remuneration and social security | 45 | €65,136 | €82,276 | +€17,141 | +26.3% |
| Taxes | 450/3 | €62,617 | €79,382 | +€16,765 | +26.8% |
| Remuneration and social security | 454/9 | €2,519 | €2,894 | +€375 | +14.9% |
| Other amounts payable | 47/48 | €19,000 | - | -€19,000 | |
| Accrued charges and deferred income | 492/3 | - | €3,338 | +€3,338 | |
| Remuneration, social security and pensions | 62 | €1,760 | €22,360 | +€20,600 | +1,171% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,715 | €20,878 | +€1,163 | +5.9% |
| Other operating charges | 640/8 | €6,356 | €4,197 | -€2,160 | -34.0% |
| Gross operating margin | 9900 | €147,814 | €233,061 | +€85,247 | +57.7% |
| Operating profit (loss) | 9901 | €119,983 | €185,627 | +€65,644 | +54.7% |
| Financial income | 75/76B | €2,100 | €20 | -€2,080 | -99.0% |
| Recurring financial income | 75 | €2,100 | €20 | -€2,080 | -99.0% |
| Financial charges | 65/66B | €10,652 | €10,546 | -€106 | -1.0% |
| Recurring financial charges | 65 | €10,652 | €10,546 | -€106 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €111,432 | €175,102 | +€63,670 | +57.1% |
| Income taxes | 67/77 | €36,353 | €67,579 | +€31,227 | +85.9% |
| Profit (loss) for the period | 9904 | €75,079 | €107,522 | +€32,443 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €75,079 | €107,522 | +€32,443 | +43.2% |
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 30 October 2026 via checked.be.