HOME PREMIUM: 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 PREMIUM
Largest movements
- Receivables within one year -€14,734
down €14,734 (-93.2%), from €15,806 to €1,072
of which Trade receivables: -€14,935
- Deferred charges and accrued income -€1,184
no longer reported in 2025 (was €1,184)
- Cash -€815
down €815 (-1.6%), from €49,611 to €48,796
mainly Tax, wage and social debts (-€11,590) and Net result for the year (-€4,713)
- Tax, wage and social debts -€11,590
no longer reported in 2025 (was €11,590)
- Profit (loss) carried forward -€4,713
down €4,713 (-135%), from -€3,484 to -€8,197
- Trade debts -€703
down €703 (-53.5%), from €1,314 to €611
- Purchases and services -€125,387
no longer reported in 2025 (was €125,387)
- Turnover -€122,136
no longer reported in 2025 (was €122,136)
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 | €66,601 | €49,868 | -€16,733 | -25.1% |
| Current assets | 29/58 | €66,601 | €49,868 | -€16,733 | -25.1% |
| Amounts receivable within one year | 40/41 | €15,806 | €1,072 | -€14,734 | -93.2% |
| Trade receivables | 40 | €15,614 | €679 | -€14,935 | -95.7% |
| Other amounts receivable | 41 | €192 | €393 | +€201 | +105% |
| Cash at bank and in hand | 54/58 | €49,611 | €48,796 | -€815 | -1.6% |
| Deferred charges and accrued income | 490/1 | €1,184 | - | -€1,184 | |
| Total equity and liabilities | 10/49 | €66,601 | €49,868 | -€16,733 | -25.1% |
| Equity | 10/15 | €46,987 | €42,274 | -€4,713 | -10.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €48,471 | €48,471 | = | 0.0% |
| Distributable reserves | 133 | €48,471 | €48,471 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,484 | -€8,197 | -€4,713 | -135% |
| Amounts payable | 17/49 | €19,614 | €7,594 | -€12,020 | -61.3% |
| Amounts payable within one year | 42/48 | €19,614 | €7,594 | -€12,020 | -61.3% |
| Trade debts | 44 | €1,314 | €611 | -€703 | -53.5% |
| Suppliers | 440/4 | €1,314 | €611 | -€703 | -53.5% |
| Taxes, remuneration and social security | 45 | €11,590 | - | -€11,590 | |
| Taxes | 450/3 | €11,590 | - | -€11,590 | |
| Other amounts payable | 47/48 | €6,710 | €6,983 | +€273 | +4.1% |
| Turnover | 70 | €122,136 | - | -€122,136 | |
| Goods, raw materials, services and sundry goods | 60/61 | €125,387 | - | -€125,387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92 | - | -€92 | |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | -€3,251 | -€3,824 | -€573 | -17.6% |
| Operating profit (loss) | 9901 | -€3,343 | -€4,611 | -€1,268 | -37.9% |
| Financial charges | 65/66B | €151 | €102 | -€49 | -32.5% |
| Recurring financial charges | 65 | €151 | €102 | -€49 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,494 | -€4,713 | -€1,219 | -34.9% |
| Income taxes | 67/77 | -€10 | - | +€10 | |
| Profit (loss) for the period | 9904 | -€3,484 | -€4,713 | -€1,229 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,484 | -€4,713 | -€1,229 | -35.3% |
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.