HOME PLUS-PROJECTS: 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 PLUS-PROJECTS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€346
down €346 (-0.5%), from -€66,868 to -€67,214
- Trade debts +€346
up €346 (+119.7%), from €289 to €635
- Other operating charges -€62
no longer reported in 2025 (was €62)
- Gross operating margin -€57
down €57 (-19.7%), from -€289 to -€346
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€8,791 | -€9,137 | -€346 | -3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,877 | €51,877 | = | 0.0% |
| 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 | €6,377 | €6,377 | = | 0.0% |
| Distributable reserves | 133 | €43,640 | €43,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,868 | -€67,214 | -€346 | -0.5% |
| Amounts payable | 17/49 | €8,791 | €9,137 | +€346 | +3.9% |
| Amounts payable within one year | 42/48 | €8,791 | €9,137 | +€346 | +3.9% |
| Trade debts | 44 | €289 | €635 | +€346 | +119.7% |
| Suppliers | 440/4 | €289 | €635 | +€346 | +119.7% |
| Other amounts payable | 47/48 | €8,502 | €8,502 | = | 0.0% |
| Other operating charges | 640/8 | €62 | - | -€62 | |
| Gross operating margin | 9900 | -€289 | -€346 | -€57 | -19.7% |
| Operating profit (loss) | 9901 | -€351 | -€346 | +€5 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | -€351 | -€346 | +€5 | +1.5% |
| Profit (loss) for the period | 9904 | -€351 | -€346 | +€5 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€351 | -€346 | +€5 | +1.5% |
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 9 October 2026 via checked.be.