HOME TECH CONCEPT: 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 CONCEPT
Largest movements
- Current investments +€64,040
up €64,040 (+44.1%), from €145,086 to €209,126
- Cash -€60,697
down €60,697 (-27.4%), from €221,365 to €160,668
mainly Contributions, distributions and other (-€115,000) and Current investments (-€64,040)
- Tangible fixed assets -€33,915
down €33,915 (-12.5%), from €270,452 to €236,537
of which Furniture and vehicles: -€25,619
- Tax, wage and social debts -€57,467
down €57,467 (-61.4%), from €93,659 to €36,192
of which Remuneration and social security: -€47,206
- Other debts +€23,520
new in 2025: €23,520
- Debts after one year -€18,344
down €18,344 (-18.5%), from €99,397 to €81,053
- Trade debts +€9,155
up €9,155 (+27.9%), from €32,774 to €41,929
- Profit (loss) carried forward +€7,603
up €7,603 (+4.8%), from €159,277 to €166,881
- Taxes -€12,770
down €12,770 (-24.5%), from €52,193 to €39,423
- Gross operating margin -€9,370
down €9,370 (-4.5%), from €209,278 to €199,908
- Depreciation -€7,265
down €7,265 (-16.5%), from €44,113 to €36,848
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 | €713,901 | €673,606 | -€40,294 | -5.6% |
| Fixed assets | 21/28 | €270,452 | €236,537 | -€33,915 | -12.5% |
| Tangible fixed assets | 22/27 | €270,452 | €236,537 | -€33,915 | -12.5% |
| Land and buildings | 22 | €150,191 | €146,071 | -€4,120 | -2.7% |
| Plant, machinery and equipment | 23 | €30,250 | €26,074 | -€4,176 | -13.8% |
| Furniture and vehicles | 24 | €90,012 | €64,392 | -€25,619 | -28.5% |
| Current assets | 29/58 | €443,448 | €437,069 | -€6,380 | -1.4% |
| Stocks and contracts in progress | 3 | €49,565 | €45,713 | -€3,852 | -7.8% |
| Stocks | 30/36 | €49,565 | €45,713 | -€3,852 | -7.8% |
| Amounts receivable within one year | 40/41 | €25,858 | €21,562 | -€4,296 | -16.6% |
| Trade receivables | 40 | €14,532 | €21,562 | +€7,029 | +48.4% |
| Other amounts receivable | 41 | €11,326 | - | -€11,326 | |
| Current investments | 50/53 | €145,086 | €209,126 | +€64,040 | +44.1% |
| Cash at bank and in hand | 54/58 | €221,365 | €160,668 | -€60,697 | -27.4% |
| Deferred charges and accrued income | 490/1 | €1,575 | - | -€1,575 | |
| Total equity and liabilities | 10/49 | €713,901 | €673,606 | -€40,294 | -5.6% |
| Equity | 10/15 | €458,297 | €465,901 | +€7,603 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €280,420 | €280,420 | = | 0.0% |
| Distributable reserves | 133 | €280,420 | €280,420 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,277 | €166,881 | +€7,603 | +4.8% |
| Amounts payable | 17/49 | €255,603 | €207,706 | -€47,898 | -18.7% |
| Amounts payable after more than one year | 17 | €99,397 | €81,053 | -€18,344 | -18.5% |
| Financial debts | 170/4 | €99,397 | €81,053 | -€18,344 | -18.5% |
| Amounts payable within one year | 42/48 | €156,206 | €126,653 | -€29,553 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €29,773 | €25,011 | -€4,762 | -16.0% |
| Trade debts | 44 | €32,774 | €41,929 | +€9,155 | +27.9% |
| Suppliers | 440/4 | €32,774 | €41,929 | +€9,155 | +27.9% |
| Taxes, remuneration and social security | 45 | €93,659 | €36,192 | -€57,467 | -61.4% |
| Taxes | 450/3 | €33,361 | €23,100 | -€10,261 | -30.8% |
| Remuneration and social security | 454/9 | €60,297 | €13,092 | -€47,206 | -78.3% |
| Other amounts payable | 47/48 | - | €23,520 | +€23,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,113 | €36,848 | -€7,265 | -16.5% |
| Other operating charges | 640/8 | €879 | €1,363 | +€484 | +55.1% |
| Gross operating margin | 9900 | €209,278 | €199,908 | -€9,370 | -4.5% |
| Operating profit (loss) | 9901 | €164,287 | €161,698 | -€2,589 | -1.6% |
| Financial income | 75/76B | €1,971 | €2,454 | +€483 | +24.5% |
| Recurring financial income | 75 | €1,971 | €2,454 | +€483 | +24.5% |
| Financial charges | 65/66B | €2,444 | €2,126 | -€318 | -13.0% |
| Recurring financial charges | 65 | €2,444 | €2,126 | -€318 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €163,814 | €162,026 | -€1,788 | -1.1% |
| Income taxes | 67/77 | €52,193 | €39,423 | -€12,770 | -24.5% |
| Profit (loss) for the period | 9904 | €111,622 | €122,603 | +€10,982 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €111,622 | €122,603 | +€10,982 | +9.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.