HOMELIOR: what changed
HOMELIOR
Largest movements
- Receivables within one year -€25,364
down €25,364 (-44.9%), from €56,458 to €31,094
of which Trade receivables: -€25,810
- Tangible fixed assets -€16,606
down €16,606 (-49.1%), from €33,845 to €17,238
of which Furniture and vehicles: -€15,875
- Cash -€4,062
down €4,062 (-17.2%), from €23,589 to €19,527
mainly Net result for the year (-€35,339) and Current portion of long-term debt (-€5,996)
- Reserves -€35,339
down €35,339 (-65.8%), from €53,742 to €18,403
- Current portion of long-term debt -€5,996
down €5,996 (-50.2%), from €11,955 to €5,959
- Debts after one year -€5,959
down €5,959 (-26.9%), from €22,115 to €16,156
of which Financial debts: -€5,959
- Trade debts -€1,911
down €1,911 (-39.6%), from €4,823 to €2,912
- Tax, wage and social debts +€1,897
up €1,897 (+1,215%), from €156 to €2,053
of which Taxes: +€1,897
- Gross operating margin -€43,542
down €43,542, from €38,018 to -€5,524
- Write-downs +€9,149
new in 2025: €9,149
- Other operating charges -€3,728
down €3,728 (-81.9%), from €4,551 to €824
- Taxes -€3,508
down €3,508 (-86.7%), from €4,046 to €538
- Depreciation -€2,965
down €2,965 (-15.4%), from €19,206 to €16,241
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,249 | €69,112 | -€46,137 | -40.0% |
| Fixed assets | 21/28 | €33,845 | €17,238 | -€16,606 | -49.1% |
| Tangible fixed assets | 22/27 | €33,845 | €17,238 | -€16,606 | -49.1% |
| Furniture and vehicles | 24 | €24,238 | €8,363 | -€15,875 | -65.5% |
| Other tangible fixed assets | 26 | €9,606 | €8,875 | -€731 | -7.6% |
| Current assets | 29/58 | €81,404 | €51,873 | -€29,531 | -36.3% |
| Amounts receivable within one year | 40/41 | €56,458 | €31,094 | -€25,364 | -44.9% |
| Trade receivables | 40 | €52,658 | €26,847 | -€25,810 | -49.0% |
| Other amounts receivable | 41 | €3,800 | €4,247 | +€447 | +11.7% |
| Cash at bank and in hand | 54/58 | €23,589 | €19,527 | -€4,062 | -17.2% |
| Deferred charges and accrued income | 490/1 | €1,356 | €1,252 | -€104 | -7.7% |
| Total equity and liabilities | 10/49 | €115,249 | €69,112 | -€46,137 | -40.0% |
| Equity | 10/15 | €72,342 | €37,003 | -€35,339 | -48.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,742 | €18,403 | -€35,339 | -65.8% |
| Distributable reserves | 133 | €53,742 | €18,403 | -€35,339 | -65.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,906 | €32,109 | -€10,797 | -25.2% |
| Amounts payable after more than one year | 17 | €22,115 | €16,156 | -€5,959 | -26.9% |
| Financial debts | 170/4 | €5,959 | €0 | -€5,959 | -100% |
| Other amounts payable | 178/9 | €16,156 | €16,156 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,791 | €15,953 | -€4,838 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €11,955 | €5,959 | -€5,996 | -50.2% |
| Trade debts | 44 | €4,823 | €2,912 | -€1,911 | -39.6% |
| Suppliers | 440/4 | €4,823 | €2,912 | -€1,911 | -39.6% |
| Taxes, remuneration and social security | 45 | €156 | €2,053 | +€1,897 | +1,215% |
| Taxes | 450/3 | €156 | €2,053 | +€1,897 | +1,215% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,857 | €5,028 | +€1,172 | +30.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €2,934 | +€2,934 | |
| Remuneration, social security and pensions | 62 | -€92 | €0 | +€92 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,206 | €16,241 | -€2,965 | -15.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,149 | +€9,149 | |
| Other operating charges | 640/8 | €4,551 | €824 | -€3,728 | -81.9% |
| Non-recurring operating charges | 66A | €2,237 | €0 | -€2,237 | -100% |
| Gross operating margin | 9900 | €38,018 | -€5,524 | -€43,542 | |
| Operating profit (loss) | 9901 | €12,115 | -€31,737 | -€43,853 | |
| Financial income | 75/76B | €120 | €0 | -€120 | -100% |
| Recurring financial income | 75 | €120 | €0 | -€120 | -100% |
| Financial charges | 65/66B | €836 | €3,064 | +€2,228 | +267% |
| Recurring financial charges | 65 | €836 | €3,064 | +€2,228 | +267% |
| Profit (loss) for the period before taxes | 9903 | €11,399 | -€34,801 | -€46,201 | |
| Income taxes | 67/77 | €4,046 | €538 | -€3,508 | -86.7% |
| Profit (loss) for the period | 9904 | €7,353 | -€35,339 | -€42,693 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,353 | -€35,339 | -€42,693 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.