Home-Pools: 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-Pools
Largest movements
- Cash +€26,364
up €26,364 (+123%), from €21,507 to €47,871
mainly Debts after one year (+€18,728) and Receivables within one year (+€12,526)
- Receivables within one year -€12,526
down €12,526 (-28.9%), from €43,415 to €30,889
of which Trade receivables: -€6,771
- Formation expenses -€2,190
down €2,190 (-56.9%), from €3,846 to €1,656
- Deferred charges and accrued income +€1,818
up €1,818 (+819%), from €222 to €2,040
- Stocks and contracts +€1,161
up €1,161 (+13.2%), from €8,780 to €9,941
- Debts after one year +€18,728
up €18,728 (+2,031%), from €922 to €19,650
- Reserves -€7,776
down €7,776 (-78.3%), from €9,937 to €2,161
- Tax, wage and social debts +€5,026
up €5,026 (+30.5%), from €16,477 to €21,503
of which Taxes: +€5,861
- Current portion of long-term debt +€4,603
new in 2025: €4,603
- Other debts -€4,349
down €4,349 (-26.8%), from €16,239 to €11,890
- Staff costs +€36,990
up €36,990 (+192%), from €19,295 to €56,285
- Write-downs -€16,000
down €16,000, from €8,000 to -€8,000
- Taxes -€2,988
down €2,988 (-100%), from €2,988 to €0
- Gross operating margin -€2,874
down €2,874 (-5.7%), from €50,722 to €47,848
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 | €81,149 | €94,798 | +€13,649 | +16.8% |
| Formation expenses | 20 | €3,846 | €1,656 | -€2,190 | -56.9% |
| Fixed assets | 21/28 | €3,379 | €2,400 | -€979 | -29.0% |
| Tangible fixed assets | 22/27 | €344 | €0 | -€344 | -100% |
| Furniture and vehicles | 24 | €344 | €0 | -€344 | -100% |
| Financial fixed assets | 28 | €3,035 | €2,400 | -€635 | -20.9% |
| Current assets | 29/58 | €73,924 | €90,742 | +€16,818 | +22.8% |
| Stocks and contracts in progress | 3 | €8,780 | €9,941 | +€1,161 | +13.2% |
| Stocks | 30/36 | €8,780 | €9,941 | +€1,161 | +13.2% |
| Amounts receivable within one year | 40/41 | €43,415 | €30,889 | -€12,526 | -28.9% |
| Trade receivables | 40 | €37,372 | €30,601 | -€6,771 | -18.1% |
| Other amounts receivable | 41 | €6,043 | €289 | -€5,754 | -95.2% |
| Cash at bank and in hand | 54/58 | €21,507 | €47,871 | +€26,364 | +123% |
| Deferred charges and accrued income | 490/1 | €222 | €2,040 | +€1,818 | +819% |
| Total equity and liabilities | 10/49 | €81,149 | €94,798 | +€13,649 | +16.8% |
| Equity | 10/15 | €14,937 | €7,161 | -€7,776 | -52.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,937 | €2,161 | -€7,776 | -78.3% |
| Distributable reserves | 133 | €9,937 | €2,161 | -€7,776 | -78.3% |
| Amounts payable | 17/49 | €66,212 | €87,637 | +€21,425 | +32.4% |
| Amounts payable after more than one year | 17 | €922 | €19,650 | +€18,728 | +2,031% |
| Financial debts | 170/4 | €922 | €19,650 | +€18,728 | +2,031% |
| Amounts payable within one year | 42/48 | €65,290 | €67,987 | +€2,697 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | - | €4,603 | +€4,603 | |
| Trade debts | 44 | €31,269 | €29,991 | -€1,278 | -4.1% |
| Suppliers | 440/4 | €31,269 | €29,991 | -€1,278 | -4.1% |
| Advances received on contracts in progress | 46 | €1,305 | €0 | -€1,305 | -100% |
| Taxes, remuneration and social security | 45 | €16,477 | €21,503 | +€5,026 | +30.5% |
| Taxes | 450/3 | €7,740 | €13,601 | +€5,861 | +75.7% |
| Remuneration and social security | 454/9 | €8,737 | €7,902 | -€835 | -9.6% |
| Other amounts payable | 47/48 | €16,239 | €11,890 | -€4,349 | -26.8% |
| Remuneration, social security and pensions | 62 | €19,295 | €56,285 | +€36,990 | +192% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,690 | €2,534 | -€156 | -5.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,000 | -€8,000 | -€16,000 | |
| Other operating charges | 640/8 | €1,878 | €2,117 | +€239 | +12.7% |
| Gross operating margin | 9900 | €50,722 | €47,848 | -€2,874 | -5.7% |
| Operating profit (loss) | 9901 | €18,859 | -€5,088 | -€23,947 | |
| Financial income | 75/76B | €1 | €5 | +€4 | +407% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +407% |
| Financial charges | 65/66B | €2,269 | €2,693 | +€424 | +18.7% |
| Recurring financial charges | 65 | €2,269 | €2,693 | +€424 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €16,591 | -€7,776 | -€24,367 | |
| Income taxes | 67/77 | €2,988 | €0 | -€2,988 | -100% |
| Profit (loss) for the period | 9904 | €13,603 | -€7,776 | -€21,379 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,603 | -€7,776 | -€21,379 |
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 18 October 2026 via checked.be.