HOMEC: 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.
HOMEC
Largest movements
- Receivables within one year -€98,968
down €98,968 (-28.4%), from €349,036 to €250,067
- Stocks and contracts +€37,764
up €37,764 (+39.2%), from €96,311 to €134,076
- Deferred charges and accrued income +€5,180
up €5,180 (+11.1%), from €46,472 to €51,653
- Contributions +€50,000
up €50,000 (+100.0%), from €50,000 to €100,000
- Trade debts -€41,982
down €41,982 (-62.3%), from €67,426 to €25,444
- Profit (loss) carried forward -€41,104
new in 2025: -€41,104
- Debts after one year -€17,640
down €17,640 (-5.6%), from €317,500 to €299,860
- Accrued charges and deferred income -€7,404
down €7,404 (-88.8%), from €8,338 to €934
- Gross operating margin -€42,134
down €42,134, from €12,766 to -€29,368
- Financial income +€2,846
up €2,846 (+403.1%), from €706 to €3,552
- Financial charges +€2,214
up €2,214 (+22.6%), from €9,795 to €12,009
- Other operating charges +€1,968
up €1,968 (+176.3%), from €1,116 to €3,084
- Taxes -€1,395
no longer reported in 2025 (was €1,395)
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 | €505,553 | €448,560 | -€56,993 | -11.3% |
| Fixed assets | 21/28 | €926 | €731 | -€195 | -21.1% |
| Tangible fixed assets | 22/27 | €926 | €731 | -€195 | -21.1% |
| Plant, machinery and equipment | 23 | €926 | €731 | -€195 | -21.1% |
| Current assets | 29/58 | €504,627 | €447,829 | -€56,798 | -11.3% |
| Stocks and contracts in progress | 3 | €96,311 | €134,076 | +€37,764 | +39.2% |
| Stocks | 30/36 | €96,311 | €134,076 | +€37,764 | +39.2% |
| Amounts receivable within one year | 40/41 | €349,036 | €250,067 | -€98,968 | -28.4% |
| Trade receivables | 40 | €349,036 | €250,067 | -€98,968 | -28.4% |
| Cash at bank and in hand | 54/58 | €12,807 | €12,033 | -€774 | -6.0% |
| Deferred charges and accrued income | 490/1 | €46,472 | €51,653 | +€5,180 | +11.1% |
| Total equity and liabilities | 10/49 | €505,553 | €448,560 | -€56,993 | -11.3% |
| Equity | 10/15 | €85,111 | €94,006 | +€8,896 | +10.5% |
| Contributions | 10/11 | €50,000 | €100,000 | +€50,000 | +100.0% |
| Reserves | 13 | €35,111 | €35,111 | = | 0.0% |
| Distributable reserves | 133 | €35,111 | €35,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€41,104 | -€41,104 | |
| Amounts payable | 17/49 | €420,442 | €354,554 | -€65,889 | -15.7% |
| Amounts payable after more than one year | 17 | €317,500 | €299,860 | -€17,640 | -5.6% |
| Other amounts payable | 178/9 | €317,500 | €299,860 | -€17,640 | -5.6% |
| Amounts payable within one year | 42/48 | €94,604 | €53,759 | -€40,845 | -43.2% |
| Trade debts | 44 | €67,426 | €25,444 | -€41,982 | -62.3% |
| Suppliers | 440/4 | €67,426 | €25,444 | -€41,982 | -62.3% |
| Taxes, remuneration and social security | 45 | €3,259 | €3,719 | +€460 | +14.1% |
| Taxes | 450/3 | €3,259 | €3,719 | +€460 | +14.1% |
| Other amounts payable | 47/48 | €23,919 | €24,596 | +€678 | +2.8% |
| Accrued charges and deferred income | 492/3 | €8,338 | €934 | -€7,404 | -88.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €195 | €195 | = | 0.0% |
| Other operating charges | 640/8 | €1,116 | €3,084 | +€1,968 | +176.3% |
| Gross operating margin | 9900 | €12,766 | -€29,368 | -€42,134 | |
| Operating profit (loss) | 9901 | €11,455 | -€32,647 | -€44,102 | |
| Financial income | 75/76B | €706 | €3,552 | +€2,846 | +403.1% |
| Recurring financial income | 75 | €706 | €3,552 | +€2,846 | +403.1% |
| Financial charges | 65/66B | €9,795 | €12,009 | +€2,214 | +22.6% |
| Recurring financial charges | 65 | €9,795 | €12,009 | +€2,214 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €2,366 | -€41,104 | -€43,470 | |
| Income taxes | 67/77 | €1,395 | - | -€1,395 | |
| Profit (loss) for the period | 9904 | €971 | -€41,104 | -€42,075 | |
| Profit (loss) for the period to be appropriated | 9905 | €971 | -€41,104 | -€42,075 |
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 6 October 2026 via checked.be.