HOME & SERVICE: what changed
HOME & SERVICE
Largest movements
- Cash +€20,819
up €20,819 (+331%), from €6,287 to €27,106
mainly Net result for the year (+€13,815) and Receivables within one year (+€9,020)
- Receivables within one year -€9,020
down €9,020 (-20.7%), from €43,536 to €34,515
of which Trade receivables: -€10,286
- Tangible fixed assets -€8,129
down €8,129 (-71.1%), from €11,438 to €3,309
of which Leasing and similar rights: -€6,777
- Deferred charges and accrued income +€1,240
up €1,240 (+272%), from €455 to €1,695
- Reserves +€12,000
new in 2025: €12,000
- Current portion of long-term debt -€5,369
down €5,369 (-88.1%), from €6,097 to €728
- Trade debts -€3,959
down €3,959 (-20.9%), from €18,930 to €14,971
- Other debts -€3,645
no longer reported in 2025 (was €3,645)
- Tax, wage and social debts +€2,425
up €2,425 (+71.9%), from €3,372 to €5,797
of which Remuneration and social security: +€2,114
- Gross operating margin +€10,474
up €10,474 (+46.4%), from €22,561 to €33,035
- Taxes +€2,074
up €2,074 (+31.4%), from €6,609 to €8,683
- Financial charges +€1,010
up €1,010 (+403%), from €251 to €1,261
- Other operating charges -€667
down €667 (-36.7%), from €1,815 to €1,148
- Depreciation -€639
down €639 (-7.3%), from €8,767 to €8,129
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,030 | €66,940 | +€4,910 | +7.9% |
| Fixed assets | 21/28 | €11,753 | €3,624 | -€8,129 | -69.2% |
| Tangible fixed assets | 22/27 | €11,438 | €3,309 | -€8,129 | -71.1% |
| Furniture and vehicles | 24 | €4,178 | €2,826 | -€1,352 | -32.4% |
| Leasing and similar rights | 25 | €7,260 | €483 | -€6,777 | -93.4% |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €50,278 | €63,316 | +€13,038 | +25.9% |
| Amounts receivable within one year | 40/41 | €43,536 | €34,515 | -€9,020 | -20.7% |
| Trade receivables | 40 | €39,867 | €29,580 | -€10,286 | -25.8% |
| Other amounts receivable | 41 | €3,669 | €4,935 | +€1,266 | +34.5% |
| Cash at bank and in hand | 54/58 | €6,287 | €27,106 | +€20,819 | +331% |
| Deferred charges and accrued income | 490/1 | €455 | €1,695 | +€1,240 | +272% |
| Total equity and liabilities | 10/49 | €62,030 | €66,940 | +€4,910 | +7.9% |
| Equity | 10/15 | €29,873 | €43,688 | +€13,815 | +46.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €12,000 | +€12,000 | |
| Distributable reserves | 133 | - | €12,000 | +€12,000 | |
| Profit (loss) carried forward | 14 | €11,273 | €13,088 | +€1,815 | +16.1% |
| Amounts payable | 17/49 | €32,157 | €23,252 | -€8,905 | -27.7% |
| Amounts payable within one year | 42/48 | €32,157 | €21,495 | -€10,662 | -33.2% |
| Current portion of amounts payable after more than one year | 42 | €6,097 | €728 | -€5,369 | -88.1% |
| Trade debts | 44 | €18,930 | €14,971 | -€3,959 | -20.9% |
| Suppliers | 440/4 | €18,930 | €14,971 | -€3,959 | -20.9% |
| Advances received on contracts in progress | 46 | €114 | - | -€114 | |
| Taxes, remuneration and social security | 45 | €3,372 | €5,797 | +€2,425 | +71.9% |
| Taxes | 450/3 | €3,372 | €3,683 | +€311 | +9.2% |
| Remuneration and social security | 454/9 | - | €2,114 | +€2,114 | |
| Other amounts payable | 47/48 | €3,645 | - | -€3,645 | |
| Accrued charges and deferred income | 492/3 | - | €1,757 | +€1,757 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,767 | €8,129 | -€639 | -7.3% |
| Other operating charges | 640/8 | €1,815 | €1,148 | -€667 | -36.7% |
| Gross operating margin | 9900 | €22,561 | €33,035 | +€10,474 | +46.4% |
| Operating profit (loss) | 9901 | €11,979 | €23,759 | +€11,779 | +98.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €251 | €1,261 | +€1,010 | +403% |
| Recurring financial charges | 65 | €251 | €1,261 | +€1,010 | +403% |
| Profit (loss) for the period before taxes | 9903 | €11,729 | €22,498 | +€10,769 | +91.8% |
| Income taxes | 67/77 | €6,609 | €8,683 | +€2,074 | +31.4% |
| Profit (loss) for the period | 9904 | €5,119 | €13,815 | +€8,695 | +170% |
| Profit (loss) for the period to be appropriated | 9905 | €5,119 | €13,815 | +€8,695 | +170% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.