HOMEBASE: 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.
HOMEBASE
Largest movements
- Tangible fixed assets -€47,965
down €47,965 (-3.4%), from €1.4m to €1.4m
of which Land and buildings: -€56,047
- Cash -€26,291
down €26,291 (-56.0%), from €46,929 to €20,638
mainly Debts after one year (-€60,577) and Investment in fixed assets (net) (-€30,703)
- Debts after one year -€60,577
down €60,577 (-15.6%), from €387,690 to €327,113
- Accrued charges and deferred income -€18,766
down €18,766 (-4.8%), from €394,155 to €375,389
- Gross operating margin -€6,868
down €6,868 (-4.7%), from €145,665 to €138,797
- Depreciation +€6,409
up €6,409 (+8.9%), from €72,259 to €78,668
- Other operating charges +€4,080
up €4,080 (+70.1%), from €5,819 to €9,899
- Staff costs +€2,226
up €2,226 (+5.0%), from €44,127 to €46,353
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 | €1,460,440 | €1,388,408 | -€72,032 | -4.9% |
| Fixed assets | 21/28 | €1,398,902 | €1,350,937 | -€47,965 | -3.4% |
| Tangible fixed assets | 22/27 | €1,398,902 | €1,350,937 | -€47,965 | -3.4% |
| Land and buildings | 22 | €1,370,680 | €1,314,633 | -€56,047 | -4.1% |
| Plant, machinery and equipment | 23 | €9,169 | €21,944 | +€12,776 | +139.3% |
| Furniture and vehicles | 24 | €19,054 | €14,360 | -€4,694 | -24.6% |
| Current assets | 29/58 | €61,537 | €37,470 | -€24,067 | -39.1% |
| Amounts receivable within one year | 40/41 | €13,508 | €14,652 | +€1,144 | +8.5% |
| Trade receivables | 40 | €13,508 | €14,652 | +€1,144 | +8.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €46,929 | €20,638 | -€26,291 | -56.0% |
| Deferred charges and accrued income | 490/1 | €1,101 | €2,180 | +€1,080 | +98.1% |
| Total equity and liabilities | 10/49 | €1,460,440 | €1,388,408 | -€72,032 | -4.9% |
| Equity | 10/15 | €43,964 | €47,679 | +€3,715 | +8.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Capital | 10 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €13,964 | €17,679 | +€3,715 | +26.6% |
| Provisions and deferred taxes | 16 | €43,236 | €35,026 | -€8,210 | -19.0% |
| Provisions for liabilities and charges | 160/5 | €43,236 | €35,026 | -€8,210 | -19.0% |
| Major repairs and maintenance | 162 | €43,236 | €35,026 | -€8,210 | -19.0% |
| Amounts payable | 17/49 | €1,373,240 | €1,305,703 | -€67,537 | -4.9% |
| Amounts payable after more than one year | 17 | €387,690 | €327,113 | -€60,577 | -15.6% |
| Financial debts | 170/4 | €387,690 | €327,113 | -€60,577 | -15.6% |
| Amounts payable within one year | 42/48 | €591,395 | €603,201 | +€11,806 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €61,324 | €60,577 | -€747 | -1.2% |
| Trade debts | 44 | €5,027 | €12,042 | +€7,015 | +139.5% |
| Suppliers | 440/4 | €5,027 | €12,042 | +€7,015 | +139.5% |
| Taxes, remuneration and social security | 45 | €21,155 | €15,273 | -€5,882 | -27.8% |
| Taxes | 450/3 | €14,325 | €8,117 | -€6,208 | -43.3% |
| Remuneration and social security | 454/9 | €6,830 | €7,156 | +€326 | +4.8% |
| Accrued charges and deferred income | 492/3 | €394,155 | €375,389 | -€18,766 | -4.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €44,127 | €46,353 | +€2,226 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,259 | €78,668 | +€6,409 | +8.9% |
| Other operating charges | 640/8 | €5,819 | €9,899 | +€4,080 | +70.1% |
| Gross operating margin | 9900 | €145,665 | €138,797 | -€6,868 | -4.7% |
| Operating profit (loss) | 9901 | €23,461 | €12,088 | -€11,373 | -48.5% |
| Financial income | 75/76B | €72 | €6 | -€66 | -92.1% |
| Recurring financial income | 75 | €72 | €6 | -€66 | -92.1% |
| Financial charges | 65/66B | €9,568 | €8,377 | -€1,191 | -12.4% |
| Recurring financial charges | 65 | €9,568 | €8,377 | -€1,191 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €13,965 | €3,716 | -€10,248 | -73.4% |
| Income taxes | 67/77 | €1 | €2 | +€1 | +125.0% |
| Profit (loss) for the period | 9904 | €13,964 | €3,715 | -€10,249 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,964 | €3,715 | -€10,249 | -73.4% |
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 10 October 2026 via checked.be.