HOMEN: 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.
HOMEN
Largest movements
- Tangible fixed assets -€31,369
down €31,369 (-3.5%), from €908,184 to €876,815
of which Land and buildings: -€31,000
- Other debts -€19,786
down €19,786 (-3.0%), from €668,104 to €648,318
- Debts after one year -€10,885
down €10,885 (-18.8%), from €57,770 to €46,885
- Gross operating margin -€12,836
down €12,836 (-29.5%), from €43,517 to €30,680
- Other operating charges +€1,544
up €1,544 (+4345.1%), from €36 to €1,579
- Taxes -€902
no longer reported in 2025 (was €902)
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 | €920,982 | €885,770 | -€35,212 | -3.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €908,184 | €876,815 | -€31,369 | -3.5% |
| Tangible fixed assets | 22/27 | €908,184 | €876,815 | -€31,369 | -3.5% |
| Land and buildings | 22 | €907,437 | €876,438 | -€31,000 | -3.4% |
| Plant, machinery and equipment | 23 | €747 | €377 | -€369 | -49.5% |
| Current assets | 29/58 | €12,798 | €8,955 | -€3,843 | -30.0% |
| Stocks and contracts in progress | 3 | €375 | €375 | = | 0.0% |
| Stocks | 30/36 | €375 | €375 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,700 | €2,700 | = | 0.0% |
| Trade receivables | 40 | €2,700 | €2,700 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,723 | €5,880 | -€3,843 | -39.5% |
| Total equity and liabilities | 10/49 | €920,982 | €885,770 | -€35,212 | -3.8% |
| Equity | 10/15 | €184,394 | €180,096 | -€4,297 | -2.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €124,883 | €124,883 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,682 | €6,682 | = | 0.0% |
| Distributable reserves | 133 | €110,701 | €110,701 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,490 | -€19,787 | -€4,297 | -27.7% |
| Amounts payable | 17/49 | €736,588 | €705,674 | -€30,915 | -4.2% |
| Amounts payable after more than one year | 17 | €57,770 | €46,885 | -€10,885 | -18.8% |
| Financial debts | 170/4 | €57,770 | €46,885 | -€10,885 | -18.8% |
| Amounts payable within one year | 42/48 | €678,818 | €658,788 | -€20,030 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €9,811 | €10,470 | +€659 | +6.7% |
| Taxes, remuneration and social security | 45 | €902 | - | -€902 | |
| Taxes | 450/3 | €902 | - | -€902 | |
| Other amounts payable | 47/48 | €668,104 | €648,318 | -€19,786 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,369 | €31,369 | = | 0.0% |
| Other operating charges | 640/8 | €36 | €1,579 | +€1,544 | +4345.1% |
| Gross operating margin | 9900 | €43,517 | €30,680 | -€12,836 | -29.5% |
| Operating profit (loss) | 9901 | €12,112 | -€2,268 | -€14,380 | |
| Financial charges | 65/66B | €2,409 | €2,030 | -€380 | -15.8% |
| Recurring financial charges | 65 | €2,409 | €2,030 | -€380 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €9,703 | -€4,297 | -€14,000 | |
| Income taxes | 67/77 | €902 | - | -€902 | |
| Profit (loss) for the period | 9904 | €8,800 | -€4,297 | -€13,098 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,800 | -€4,297 | -€13,098 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.