HOMEBUILD: 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.
HOMEBUILD
Largest movements
- Deferred charges and accrued income -€1.1m
no longer reported in 2025 (was €1.1m)
- Receivables within one year -€55,388
down €55,388 (-10.2%), from €543,495 to €488,107
of which Other amounts receivable: -€55,962
- Short-term financial debts -€808,491
no longer reported in 2025 (was €808,491)
- Other debts -€178,616
down €178,616 (-58.6%), from €305,030 to €126,414
- Trade debts -€81,477
down €81,477 (-22.9%), from €356,358 to €274,880
- Accrued charges and deferred income -€28,917
down €28,917 (-100.0%), from €28,918 to €0
- Tax, wage and social debts -€23,927
down €23,927 (-26.6%), from €89,800 to €65,874
- Gross operating margin -€292,700
down €292,700, from €280,824 to -€11,876
- Taxes -€65,874
no longer reported in 2025 (was €65,874)
- Financial charges -€45,519
down €45,519 (-87.3%), from €52,155 to €6,636
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 | €1,615,239 | €488,378 | -€1.1m | -69.8% |
| Current assets | 29/58 | €1,615,239 | €488,378 | -€1.1m | -69.8% |
| Amounts receivable within one year | 40/41 | €543,495 | €488,107 | -€55,388 | -10.2% |
| Trade receivables | 40 | €110,394 | €110,968 | +€573 | +0.5% |
| Other amounts receivable | 41 | €433,100 | €377,139 | -€55,962 | -12.9% |
| Cash at bank and in hand | 54/58 | €9,344 | €271 | -€9,073 | -97.1% |
| Deferred charges and accrued income | 490/1 | €1,062,400 | - | -€1.1m | |
| Total equity and liabilities | 10/49 | €1,615,239 | €488,378 | -€1.1m | -69.8% |
| Equity | 10/15 | €26,642 | €21,209 | -€5,433 | -20.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,142 | €13,709 | -€5,433 | -28.4% |
| Amounts payable | 17/49 | €1,588,597 | €467,168 | -€1.1m | -70.6% |
| Amounts payable within one year | 42/48 | €1,559,679 | €467,168 | -€1.1m | -70.0% |
| Financial debts | 43 | €808,491 | - | -€808,491 | |
| Credit institutions | 430/8 | €808,491 | - | -€808,491 | |
| Trade debts | 44 | €356,358 | €274,880 | -€81,477 | -22.9% |
| Suppliers | 440/4 | €356,358 | €274,880 | -€81,477 | -22.9% |
| Taxes, remuneration and social security | 45 | €89,800 | €65,874 | -€23,927 | -26.6% |
| Taxes | 450/3 | €89,800 | €65,874 | -€23,927 | -26.6% |
| Other amounts payable | 47/48 | €305,030 | €126,414 | -€178,616 | -58.6% |
| Accrued charges and deferred income | 492/3 | €28,918 | €0 | -€28,917 | -100.0% |
| Other operating charges | 640/8 | €1,115 | €1,148 | +€34 | +3.0% |
| Gross operating margin | 9900 | €280,824 | -€11,876 | -€292,700 | |
| Operating profit (loss) | 9901 | €279,709 | -€13,024 | -€292,733 | |
| Financial income | 75/76B | €14,184 | €14,228 | +€44 | +0.3% |
| Recurring financial income | 75 | €14,184 | €14,228 | +€44 | +0.3% |
| Financial charges | 65/66B | €52,155 | €6,636 | -€45,519 | -87.3% |
| Recurring financial charges | 65 | €52,155 | €6,636 | -€45,519 | -87.3% |
| Profit (loss) for the period before taxes | 9903 | €241,738 | -€5,433 | -€247,171 | |
| Income taxes | 67/77 | €65,874 | - | -€65,874 | |
| Profit (loss) for the period | 9904 | €175,864 | -€5,433 | -€181,297 | |
| Profit (loss) for the period to be appropriated | 9905 | €175,864 | -€5,433 | -€181,297 |
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 18 October 2026 via checked.be.