HOME-TECH: 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-TECH
Largest movements
- Stocks and contracts -€4,245
down €4,245 (-12.0%), from €35,407 to €31,162
of which Contracts in progress: -€4,614
- Tangible fixed assets -€2,697
down €2,697 (-6.7%), from €40,084 to €37,387
of which Land and buildings: -€1,399
- Receivables within one year -€2,022
down €2,022 (-16.7%), from €12,090 to €10,069
of which Trade receivables: -€1,815
- Cash +€1,348
up €1,348 (+23.9%), from €5,649 to €6,998
mainly Stocks and contracts (+€4,245) and Depreciation (+€2,697)
- Other debts -€5,417
down €5,417 (-4.0%), from €137,134 to €131,716
- Trade debts -€2,260
down €2,260 (-20.9%), from €10,834 to €8,574
- Gross operating margin +€2,352
up €2,352 (+53.4%), from €4,407 to €6,759
- Other operating charges +€1,887
up €1,887 (+93.9%), from €2,010 to €3,897
- Financial income -€329
down €329 (-79.8%), from €413 to €84
- Depreciation -€98
down €98 (-3.5%), from €2,795 to €2,697
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 | €95,144 | €87,583 | -€7,561 | -7.9% |
| Fixed assets | 21/28 | €40,084 | €37,387 | -€2,697 | -6.7% |
| Tangible fixed assets | 22/27 | €40,084 | €37,387 | -€2,697 | -6.7% |
| Land and buildings | 22 | €37,312 | €35,913 | -€1,399 | -3.8% |
| Plant, machinery and equipment | 23 | €2,772 | €1,474 | -€1,298 | -46.8% |
| Current assets | 29/58 | €55,060 | €50,196 | -€4,864 | -8.8% |
| Stocks and contracts in progress | 3 | €35,407 | €31,162 | -€4,245 | -12.0% |
| Stocks | 30/36 | €16,834 | €17,203 | +€369 | +2.2% |
| Contracts in progress | 37 | €18,573 | €13,959 | -€4,614 | -24.8% |
| Amounts receivable within one year | 40/41 | €12,090 | €10,069 | -€2,022 | -16.7% |
| Trade receivables | 40 | €10,222 | €8,407 | -€1,815 | -17.8% |
| Other amounts receivable | 41 | €1,869 | €1,662 | -€207 | -11.1% |
| Cash at bank and in hand | 54/58 | €5,649 | €6,998 | +€1,348 | +23.9% |
| Deferred charges and accrued income | 490/1 | €1,914 | €1,968 | +€54 | +2.8% |
| Total equity and liabilities | 10/49 | €95,144 | €87,583 | -€7,561 | -7.9% |
| Equity | 10/15 | -€52,824 | -€52,708 | +€116 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,945 | €8,945 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,822 | €3,822 | = | 0.0% |
| Distributable reserves | 133 | €5,123 | €5,123 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,368 | -€80,253 | +€116 | +0.1% |
| Amounts payable | 17/49 | €147,968 | €140,291 | -€7,677 | -5.2% |
| Amounts payable within one year | 42/48 | €147,968 | €140,291 | -€7,677 | -5.2% |
| Trade debts | 44 | €10,834 | €8,574 | -€2,260 | -20.9% |
| Suppliers | 440/4 | €10,834 | €8,574 | -€2,260 | -20.9% |
| Other amounts payable | 47/48 | €137,134 | €131,716 | -€5,417 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,795 | €2,697 | -€98 | -3.5% |
| Other operating charges | 640/8 | €2,010 | €3,897 | +€1,887 | +93.9% |
| Gross operating margin | 9900 | €4,407 | €6,759 | +€2,352 | +53.4% |
| Operating profit (loss) | 9901 | -€398 | €164 | +€562 | |
| Financial income | 75/76B | €413 | €84 | -€329 | -79.8% |
| Recurring financial income | 75 | €413 | €84 | -€329 | -79.8% |
| Financial charges | 65/66B | €79 | €132 | +€53 | +67.6% |
| Recurring financial charges | 65 | €79 | €132 | +€53 | +67.6% |
| Profit (loss) for the period before taxes | 9903 | -€64 | €116 | +€180 | |
| Income taxes | 67/77 | -€65 | - | +€65 | |
| Profit (loss) for the period | 9904 | €1 | €116 | +€115 | +16673.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1 | €116 | +€115 | +16673.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.