HOMECONCEPT: 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.
HOMECONCEPT
Largest movements
- Cash -€17,958
down €17,958 (-9.5%), from €189,091 to €171,133
mainly Trade debts (-€47,213) and Contributions, distributions and other (-€10,910)
- Tangible fixed assets -€5,079
down €5,079 (-44.9%), from €11,323 to €6,245
of which Furniture and vehicles: -€5,307
- Trade debts -€47,213
down €47,213 (-88.5%), from €53,328 to €6,115
- Reserves +€22,444
up €22,444 (+20.3%), from €110,817 to €133,261
of which Distributable reserves: +€22,444
- Tax, wage and social debts +€6,062
up €6,062 (+14.8%), from €40,889 to €46,951
of which Taxes: +€5,855
- Debts after one year -€3,008
no longer reported in 2025 (was €3,008)
- Gross operating margin -€64,607
down €64,607 (-40.1%), from €161,237 to €96,630
- Taxes -€21,492
down €21,492 (-57.5%), from €37,352 to €15,860
- Financial charges +€3,259
up €3,259 (+617%), from €528 to €3,787
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 | €242,451 | €221,567 | -€20,884 | -8.6% |
| Fixed assets | 21/28 | €11,686 | €6,608 | -€5,079 | -43.5% |
| Tangible fixed assets | 22/27 | €11,323 | €6,245 | -€5,079 | -44.9% |
| Plant, machinery and equipment | 23 | €2,399 | €2,627 | +€229 | +9.5% |
| Furniture and vehicles | 24 | €8,924 | €3,617 | -€5,307 | -59.5% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €230,765 | €214,960 | -€15,806 | -6.8% |
| Amounts receivable within one year | 40/41 | €36,929 | €38,529 | +€1,601 | +4.3% |
| Trade receivables | 40 | €36,929 | €37,371 | +€443 | +1.2% |
| Other amounts receivable | 41 | - | €1,158 | +€1,158 | |
| Cash at bank and in hand | 54/58 | €189,091 | €171,133 | -€17,958 | -9.5% |
| Deferred charges and accrued income | 490/1 | €4,746 | €5,297 | +€552 | +11.6% |
| Total equity and liabilities | 10/49 | €242,451 | €221,567 | -€20,884 | -8.6% |
| Equity | 10/15 | €129,417 | €151,861 | +€22,444 | +17.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €110,817 | €133,261 | +€22,444 | +20.3% |
| Tax-exempt reserves | 132 | €6,233 | €6,233 | = | 0.0% |
| Distributable reserves | 133 | €104,584 | €127,028 | +€22,444 | +21.5% |
| Profit (loss) carried forward | 14 | - | €0 | +€0 | |
| Amounts payable | 17/49 | €113,034 | €69,706 | -€43,328 | -38.3% |
| Amounts payable after more than one year | 17 | €3,008 | - | -€3,008 | |
| Financial debts | 170/4 | €3,008 | - | -€3,008 | |
| Amounts payable within one year | 42/48 | €110,026 | €69,706 | -€40,320 | -36.6% |
| Current portion of amounts payable after more than one year | 42 | €6,511 | €5,008 | -€1,503 | -23.1% |
| Trade debts | 44 | €53,328 | €6,115 | -€47,213 | -88.5% |
| Suppliers | 440/4 | €53,328 | €6,115 | -€47,213 | -88.5% |
| Taxes, remuneration and social security | 45 | €40,889 | €46,951 | +€6,062 | +14.8% |
| Taxes | 450/3 | €35,903 | €41,758 | +€5,855 | +16.3% |
| Remuneration and social security | 454/9 | €4,986 | €5,193 | +€207 | +4.1% |
| Other amounts payable | 47/48 | €9,298 | €11,632 | +€2,334 | +25.1% |
| Remuneration, social security and pensions | 62 | €36,498 | €36,119 | -€379 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,617 | €6,100 | +€483 | +8.6% |
| Other operating charges | 640/8 | €2,068 | €1,761 | -€307 | -14.9% |
| Gross operating margin | 9900 | €161,237 | €96,630 | -€64,607 | -40.1% |
| Operating profit (loss) | 9901 | €117,055 | €52,651 | -€64,404 | -55.0% |
| Financial income | 75/76B | €1,271 | €351 | -€920 | -72.4% |
| Recurring financial income | 75 | €1,271 | €351 | -€920 | -72.4% |
| Financial charges | 65/66B | €528 | €3,787 | +€3,259 | +617% |
| Recurring financial charges | 65 | €528 | €3,787 | +€3,259 | +617% |
| Profit (loss) for the period before taxes | 9903 | €117,797 | €49,215 | -€68,583 | -58.2% |
| Income taxes | 67/77 | €37,352 | €15,860 | -€21,492 | -57.5% |
| Profit (loss) for the period | 9904 | €80,445 | €33,354 | -€47,091 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €80,445 | €33,354 | -€47,091 | -58.5% |
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 13 October 2026 via checked.be.