HOME UP: 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 UP
Largest movements
- Tangible fixed assets -€5,279
down €5,279 (-6.0%), from €87,581 to €82,303
- Cash -€4,809
down €4,809 (-62.3%), from €7,718 to €2,909
mainly Net result for the year (-€8,811) and Investment in fixed assets (net) (-€2,048)
- Profit (loss) carried forward -€8,811
down €8,811 (-30.7%), from -€28,680 to -€37,491
- Trade debts -€1,524
down €1,524 (-62.7%), from €2,430 to €905
- Purchases and services +€1,440
up €1,440 (+4.9%), from €29,563 to €31,003
- Gross operating margin -€821
down €821, from €434 to -€387
- Financial charges -€664
down €664 (-48.8%), from €1,361 to €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.
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 | €96,873 | €86,864 | -€10,010 | -10.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €87,581 | €82,303 | -€5,279 | -6.0% |
| Tangible fixed assets | 22/27 | €87,581 | €82,303 | -€5,279 | -6.0% |
| Land and buildings | 22 | €87,581 | €82,303 | -€5,279 | -6.0% |
| Current assets | 29/58 | €9,292 | €4,561 | -€4,731 | -50.9% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €7,718 | €2,909 | -€4,809 | -62.3% |
| Deferred charges and accrued income | 490/1 | €1,574 | €1,652 | +€78 | +5.0% |
| Total equity and liabilities | 10/49 | €96,873 | €86,864 | -€10,010 | -10.3% |
| Equity | 10/15 | €45,120 | €36,309 | -€8,811 | -19.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €12,300 | €12,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,300 | €12,300 | = | 0.0% |
| Legal reserve | 130 | €12,300 | €12,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,680 | -€37,491 | -€8,811 | -30.7% |
| Amounts payable | 17/49 | €51,753 | €50,555 | -€1,199 | -2.3% |
| Amounts payable after more than one year | 17 | €2,942 | €2,942 | = | 0.0% |
| Other amounts payable | 178/9 | €2,942 | €2,942 | = | 0.0% |
| Amounts payable within one year | 42/48 | €47,634 | €46,110 | -€1,524 | -3.2% |
| Trade debts | 44 | €2,430 | €905 | -€1,524 | -62.7% |
| Suppliers | 440/4 | €2,430 | €905 | -€1,524 | -62.7% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €45,204 | €45,204 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,178 | €1,503 | +€326 | +27.7% |
| Turnover | 70 | €23,138 | €23,138 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,563 | €31,003 | +€1,440 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,213 | €7,327 | +€114 | +1.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €434 | -€387 | -€821 | |
| Operating profit (loss) | 9901 | -€7,166 | -€8,114 | -€948 | -13.2% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €1,361 | €697 | -€664 | -48.8% |
| Recurring financial charges | 65 | €1,361 | €697 | -€664 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,522 | -€8,811 | -€289 | -3.4% |
| Profit (loss) for the period | 9904 | -€8,522 | -€8,811 | -€289 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,522 | -€8,811 | -€289 | -3.4% |
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 17 October 2026 via checked.be.