homegrade: 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.
homegrade
Largest movements
- Cash +€496,707
up €496,707 (+187%), from €265,371 to €762,079
mainly Receivables within one year (+€281,094) and Debts within one year (+€222,253)
- Receivables within one year -€281,094
down €281,094 (-54.9%), from €511,704 to €230,610
of which Other amounts receivable: -€176,995
- Intangible fixed assets -€20,761
down €20,761 (-37.0%), from €56,174 to €35,413
- Tangible fixed assets -€18,087
down €18,087 (-15.1%), from €120,164 to €102,077
of which Other tangible fixed assets: -€10,336
- Debts within one year +€222,253
up €222,253 (+33.8%), from €657,787 to €880,040
of which Tax, wage and social debts: +€273,370
- Investment grants -€38,848
down €38,848 (-21.3%), from €182,177 to €143,329
- Purchases and services -€122,199
down €122,199 (-12.0%), from €1.0m to €893,056
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 | €1,008,428 | €1,187,328 | +€178,900 | +17.7% |
| Fixed assets | 21/28 | €176,338 | €137,489 | -€38,848 | -22.0% |
| Intangible fixed assets | 21 | €56,174 | €35,413 | -€20,761 | -37.0% |
| Tangible fixed assets | 22/27 | €120,164 | €102,077 | -€18,087 | -15.1% |
| Plant, machinery and equipment | 23 | €1,741 | €857 | -€884 | -50.8% |
| Furniture and vehicles | 24 | €80,326 | €73,459 | -€6,867 | -8.5% |
| Other tangible fixed assets | 26 | €38,097 | €27,761 | -€10,336 | -27.1% |
| Current assets | 29/58 | €832,090 | €1,049,839 | +€217,749 | +26.2% |
| Amounts receivable within one year | 40/41 | €511,704 | €230,610 | -€281,094 | -54.9% |
| Trade receivables | 40 | €106,477 | €2,378 | -€104,099 | -97.8% |
| Other amounts receivable | 41 | €405,227 | €228,232 | -€176,995 | -43.7% |
| Cash at bank and in hand | 54/58 | €265,371 | €762,079 | +€496,707 | +187% |
| Deferred charges and accrued income | 490/1 | €55,015 | €57,150 | +€2,135 | +3.9% |
| Total equity and liabilities | 10/49 | €1,008,428 | €1,187,328 | +€178,900 | +17.7% |
| Equity | 10/15 | €346,494 | €304,200 | -€42,294 | -12.2% |
| Reserves | 13 | €82,607 | €82,607 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,710 | €78,264 | -€3,446 | -4.2% |
| Investment grants | 15 | €182,177 | €143,329 | -€38,848 | -21.3% |
| Provisions and deferred taxes | 16 | €3,149 | - | -€3,149 | |
| Provisions for liabilities and charges | 160/5 | €3,149 | - | -€3,149 | |
| Pensions and similar obligations | 160 | €3,149 | - | -€3,149 | |
| Amounts payable | 17/49 | €658,785 | €883,129 | +€224,343 | +34.1% |
| Amounts payable within one year | 42/48 | €657,787 | €880,040 | +€222,253 | +33.8% |
| Trade debts | 44 | €113,552 | €108,803 | -€4,749 | -4.2% |
| Suppliers | 440/4 | €113,552 | €108,803 | -€4,749 | -4.2% |
| Taxes, remuneration and social security | 45 | €497,867 | €771,237 | +€273,370 | +54.9% |
| Taxes | 450/3 | €384 | €149,685 | +€149,301 | +38,900% |
| Remuneration and social security | 454/9 | €497,483 | €621,552 | +€124,069 | +24.9% |
| Accrued charges and deferred income | 492/3 | €999 | €3,089 | +€2,090 | +209% |
| Turnover | 70 | €17,468 | €14,601 | -€2,867 | -16.4% |
| Membership fees, donations, legacies and grants | 73 | €5,608,835 | €5,470,377 | -€138,458 | -2.5% |
| Non-recurring operating income | 76A | €3,285 | - | -€3,285 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,015,255 | €893,056 | -€122,199 | -12.0% |
| Remuneration, social security and pensions | 62 | €4,533,715 | €4,495,507 | -€38,209 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,227 | €83,329 | +€1,103 | +1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,107 | -€2,448 | -€6,555 | |
| Other operating charges | 640/8 | €50,242 | €51,999 | +€1,758 | +3.5% |
| Non-recurring operating charges | 66A | - | €9,311 | +€9,311 | |
| Gross operating margin | 9900 | €4,665,958 | €4,644,391 | -€21,567 | -0.5% |
| Operating profit (loss) | 9901 | -€7,481 | €9,841 | +€17,322 | |
| Financial income | 75/76B | €11,753 | €803 | -€10,950 | -93.2% |
| Recurring financial income | 75 | €11,753 | €803 | -€10,950 | -93.2% |
| Financial charges | 65/66B | €4,392 | €14,090 | +€9,698 | +221% |
| Recurring financial charges | 65 | €4,392 | €14,090 | +€9,698 | +221% |
| Profit (loss) for the period before taxes | 9903 | -€120 | -€3,446 | -€3,326 | -2,761% |
| Profit (loss) for the period | 9904 | -€120 | -€3,446 | -€3,326 | -2,761% |
| Profit (loss) for the period to be appropriated | 9905 | -€120 | -€3,446 | -€3,326 | -2,761% |
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 17 October 2026 via checked.be.