HomeMade: 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.
HomeMade
Largest movements
- Cash -€25,155
down €25,155 (-37.3%), from €67,479 to €42,324
mainly Net result for the year (-€18,332) and Other debts (-€13,299)
- Receivables within one year -€1,635
down €1,635 (-69.2%), from €2,362 to €727
of which Trade receivables: -€1,635
- Deferred charges and accrued income +€805
new in 2025: €805
- Profit (loss) carried forward -€18,332
down €18,332 (-67.1%), from €27,307 to €8,975
- Other debts -€13,299
down €13,299 (-39.9%), from €33,304 to €20,005
- Tax, wage and social debts +€3,418
up €3,418 (+2034.5%), from €168 to €3,586
of which Remuneration and social security: +€2,543
- Trade debts +€1,979
up €1,979 (+16491.7%), from €12 to €1,991
- Gross operating margin -€18,282
down €18,282, from €10,023 to -€8,259
- Depreciation +€3,660
up €3,660 (+69.6%), from €5,262 to €8,922
- Staff costs +€480
new in 2025: €480
- Other operating charges -€464
down €464 (-45.5%), from €1,020 to €556
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 | €79,855 | €53,157 | -€26,698 | -33.4% |
| Fixed assets | 21/28 | €10,014 | €9,301 | -€713 | -7.1% |
| Tangible fixed assets | 22/27 | €10,014 | €9,301 | -€713 | -7.1% |
| Plant, machinery and equipment | 23 | €6,325 | €4,739 | -€1,586 | -25.1% |
| Furniture and vehicles | 24 | €3,689 | €4,562 | +€873 | +23.7% |
| Current assets | 29/58 | €69,841 | €43,856 | -€25,985 | -37.2% |
| Amounts receivable within one year | 40/41 | €2,362 | €727 | -€1,635 | -69.2% |
| Trade receivables | 40 | €2,295 | €660 | -€1,635 | -71.2% |
| Other amounts receivable | 41 | €67 | €67 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €67,479 | €42,324 | -€25,155 | -37.3% |
| Deferred charges and accrued income | 490/1 | - | €805 | +€805 | |
| Total equity and liabilities | 10/49 | €79,855 | €53,157 | -€26,698 | -33.4% |
| Equity | 10/15 | €45,907 | €27,575 | -€18,332 | -39.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,307 | €8,975 | -€18,332 | -67.1% |
| Amounts payable | 17/49 | €33,948 | €25,582 | -€8,366 | -24.6% |
| Amounts payable within one year | 42/48 | €33,948 | €25,582 | -€8,366 | -24.6% |
| Trade debts | 44 | €12 | €1,991 | +€1,979 | +16491.7% |
| Suppliers | 440/4 | €12 | €1,991 | +€1,979 | +16491.7% |
| Advances received on contracts in progress | 46 | €464 | - | -€464 | |
| Taxes, remuneration and social security | 45 | €168 | €3,586 | +€3,418 | +2034.5% |
| Taxes | 450/3 | €168 | €1,043 | +€875 | +520.8% |
| Remuneration and social security | 454/9 | - | €2,543 | +€2,543 | |
| Other amounts payable | 47/48 | €33,304 | €20,005 | -€13,299 | -39.9% |
| Remuneration, social security and pensions | 62 | - | €480 | +€480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,262 | €8,922 | +€3,660 | +69.6% |
| Other operating charges | 640/8 | €1,020 | €556 | -€464 | -45.5% |
| Gross operating margin | 9900 | €10,023 | -€8,259 | -€18,282 | |
| Operating profit (loss) | 9901 | €3,741 | -€18,217 | -€21,958 | |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €120 | €132 | +€12 | +10.0% |
| Recurring financial charges | 65 | €120 | €132 | +€12 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €3,621 | -€18,332 | -€21,953 | |
| Profit (loss) for the period | 9904 | €3,621 | -€18,332 | -€21,953 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,621 | -€18,332 | -€21,953 |
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 3 October 2026 via checked.be.