HOME SOFT: what changed
Two fiscal 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 SOFT
Largest movements
- Receivables within one year +€437,392
up €437,392 (+60.3%), from €725,301 to €1.2m
of which Other amounts receivable: +€532,946
- Intangible fixed assets -€207,143
down €207,143 (-24.5%), from €845,833 to €638,690
- Tangible fixed assets -€85,123
down €85,123 (-30.3%), from €281,178 to €196,054
- Cash +€40,827
up €40,827 (+24.1%), from €169,692 to €210,519
mainly Net result for the year (+€742,181) and Other debts (+€407,520)
- Other debts +€407,520
up €407,520 (+191.8%), from €212,480 to €620,000
- Debts after one year -€270,132
down €270,132 (-46.4%), from €582,599 to €312,467
- Profit (loss) carried forward +€122,181
up €122,181 (+32.9%), from €371,173 to €493,354
- Accrued charges and deferred income -€61,358
down €61,358 (-98.6%), from €62,248 to €890
- Gross operating margin +€683,666
up €683,666 (+67.2%), from €1.0m to €1.7m
- Staff costs -€41,433
down €41,433 (-6.6%), from €628,595 to €587,162
- Taxes +€22,341
up €22,341 (+80.8%), from €27,645 to €49,986
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
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 | €2,064,158 | €2,252,309 | +€188,152 | +9.1% |
| Fixed assets | 21/28 | €1,127,011 | €834,745 | -€292,266 | -25.9% |
| Intangible fixed assets | 21 | €845,833 | €638,690 | -€207,143 | -24.5% |
| Tangible fixed assets | 22/27 | €281,178 | €196,054 | -€85,123 | -30.3% |
| Plant, machinery and equipment | 23 | €86,226 | €46,684 | -€39,541 | -45.9% |
| Furniture and vehicles | 24 | €77,663 | €49,622 | -€28,040 | -36.1% |
| Other tangible fixed assets | 26 | €117,289 | €99,748 | -€17,542 | -15.0% |
| Current assets | 29/58 | €937,147 | €1,417,564 | +€480,418 | +51.3% |
| Amounts receivable within one year | 40/41 | €725,301 | €1,162,693 | +€437,392 | +60.3% |
| Trade receivables | 40 | €363,570 | €268,016 | -€95,555 | -26.3% |
| Other amounts receivable | 41 | €361,731 | €894,677 | +€532,946 | +147.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €169,692 | €210,519 | +€40,827 | +24.1% |
| Deferred charges and accrued income | 490/1 | €42,154 | €44,353 | +€2,199 | +5.2% |
| Total equity and liabilities | 10/49 | €2,064,158 | €2,252,309 | +€188,152 | +9.1% |
| Equity | 10/15 | €439,373 | €561,554 | +€122,181 | +27.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €371,173 | €493,354 | +€122,181 | +32.9% |
| Amounts payable | 17/49 | €1,624,785 | €1,690,755 | +€65,970 | +4.1% |
| Amounts payable after more than one year | 17 | €582,599 | €312,467 | -€270,132 | -46.4% |
| Financial debts | 170/4 | €582,599 | €312,467 | -€270,132 | -46.4% |
| Amounts payable within one year | 42/48 | €979,938 | €1,377,398 | +€397,460 | +40.6% |
| Current portion of amounts payable after more than one year | 42 | €271,764 | €270,132 | -€1,632 | -0.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €386,077 | €376,197 | -€9,880 | -2.6% |
| Suppliers | 440/4 | €386,077 | €376,197 | -€9,880 | -2.6% |
| Taxes, remuneration and social security | 45 | €109,617 | €111,069 | +€1,452 | +1.3% |
| Taxes | 450/3 | €13,984 | €66 | -€13,918 | -99.5% |
| Remuneration and social security | 454/9 | €95,632 | €111,003 | +€15,371 | +16.1% |
| Other amounts payable | 47/48 | €212,480 | €620,000 | +€407,520 | +191.8% |
| Accrued charges and deferred income | 492/3 | €62,248 | €890 | -€61,358 | -98.6% |
| Non-recurring operating income | 76A | €24,798 | €2,949 | -€21,849 | -88.1% |
| Remuneration, social security and pensions | 62 | €628,595 | €587,162 | -€41,433 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €289,523 | €292,266 | +€2,743 | +0.9% |
| Other operating charges | 640/8 | €10,637 | €14,859 | +€4,222 | +39.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,017,919 | €1,701,585 | +€683,666 | +67.2% |
| Operating profit (loss) | 9901 | €89,164 | €807,298 | +€718,134 | +805.4% |
| Financial income | 75/76B | €3,189 | €0 | -€3,188 | -100.0% |
| Recurring financial income | 75 | €3,189 | €0 | -€3,188 | -100.0% |
| Financial charges | 65/66B | €16,911 | €15,131 | -€1,780 | -10.5% |
| Recurring financial charges | 65 | €16,911 | €15,131 | -€1,780 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €75,442 | €792,167 | +€716,725 | +950.0% |
| Income taxes | 67/77 | €27,645 | €49,986 | +€22,341 | +80.8% |
| Profit (loss) for the period | 9904 | €47,797 | €742,181 | +€694,384 | +1452.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,797 | €742,181 | +€694,384 | +1452.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.