Home2Build: 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.
Home2Build
Largest movements
- Tangible fixed assets -€11,163
down €11,163 (-52.7%), from €21,197 to €10,033
of which Plant, machinery and equipment: -€6,367
- Receivables within one year +€8,815
up €8,815 (+107.3%), from €8,217 to €17,032
of which Other amounts receivable: +€7,450
- Cash +€8,722
up €8,722 (+383.1%), from €2,277 to €10,999
mainly Net result for the year (+€12,612) and Depreciation (+€11,163)
- Profit (loss) carried forward +€16,857
up €16,857 (+32.1%), from -€52,518 to -€35,660
- Other debts -€9,133
no longer reported in 2025 (was €9,133)
- Trade debts -€1,502
down €1,502 (-85.1%), from €1,766 to €264
- Gross operating margin +€48,013
up €48,013, from -€20,477 to €27,536
- Depreciation -€2,961
down €2,961 (-21.0%), from €14,124 to €11,163
- Staff costs +€1,806
up €1,806 (+7870.8%), from €23 to €1,829
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 | €31,690 | €38,064 | +€6,374 | +20.1% |
| Fixed assets | 21/28 | €21,197 | €10,033 | -€11,163 | -52.7% |
| Tangible fixed assets | 22/27 | €21,197 | €10,033 | -€11,163 | -52.7% |
| Plant, machinery and equipment | 23 | €11,771 | €5,404 | -€6,367 | -54.1% |
| Furniture and vehicles | 24 | €9,426 | €4,629 | -€4,797 | -50.9% |
| Current assets | 29/58 | €10,493 | €28,030 | +€17,537 | +167.1% |
| Amounts receivable within one year | 40/41 | €8,217 | €17,032 | +€8,815 | +107.3% |
| Trade receivables | 40 | €3,596 | €4,960 | +€1,365 | +37.9% |
| Other amounts receivable | 41 | €4,621 | €12,071 | +€7,450 | +161.2% |
| Cash at bank and in hand | 54/58 | €2,277 | €10,999 | +€8,722 | +383.1% |
| Total equity and liabilities | 10/49 | €31,690 | €38,064 | +€6,374 | +20.1% |
| Equity | 10/15 | €20,566 | €37,424 | +€16,857 | +82.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,884 | €66,884 | = | 0.0% |
| Distributable reserves | 133 | €66,884 | €66,884 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,518 | -€35,660 | +€16,857 | +32.1% |
| Amounts payable | 17/49 | €11,124 | €640 | -€10,484 | -94.2% |
| Amounts payable within one year | 42/48 | €11,124 | €640 | -€10,484 | -94.2% |
| Trade debts | 44 | €1,766 | €264 | -€1,502 | -85.1% |
| Suppliers | 440/4 | €1,766 | €264 | -€1,502 | -85.1% |
| Taxes, remuneration and social security | 45 | €225 | €376 | +€152 | +67.4% |
| Taxes | 450/3 | €225 | €376 | +€152 | +67.4% |
| Other amounts payable | 47/48 | €9,133 | - | -€9,133 | |
| Remuneration, social security and pensions | 62 | €23 | €1,829 | +€1,806 | +7870.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,124 | €11,163 | -€2,961 | -21.0% |
| Other operating charges | 640/8 | €1,398 | €1,379 | -€19 | -1.4% |
| Non-recurring operating charges | 66A | €5,000 | - | -€5,000 | |
| Gross operating margin | 9900 | -€20,477 | €27,536 | +€48,013 | |
| Operating profit (loss) | 9901 | -€41,022 | €13,166 | +€54,188 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €317 | €180 | -€137 | -43.1% |
| Recurring financial charges | 65 | €317 | €180 | -€137 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | -€41,339 | €12,988 | +€54,327 | |
| Income taxes | 67/77 | €225 | €376 | +€152 | +67.4% |
| Profit (loss) for the period | 9904 | -€41,564 | €12,612 | +€54,175 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,564 | €12,612 | +€54,175 |
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 5 October 2026 via checked.be.