Homeosynthese: 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.
Homeosynthese
Largest movements
- Tangible fixed assets +€58,623
up €58,623 (+501%), from €11,704 to €70,327
of which Other tangible fixed assets: +€58,486
- Intangible fixed assets -€9,857
down €9,857 (-16.7%), from €59,116 to €49,259
- Cash -€3,351
down €3,351 (-11.6%), from €28,898 to €25,547
mainly Investment in fixed assets (net) (-€62,837) and Net result for the year (-€8,951)
- Financial fixed assets -€3,100
no longer reported in 2026 (was €3,100)
- Debts after one year +€31,849
up €31,849 (+455%), from €7,000 to €38,849
- Other debts +€19,484
up €19,484 (+26.5%), from €73,443 to €92,927
- Profit (loss) carried forward -€8,951
new in 2026: -€8,951
- Current portion of long-term debt +€4,136
new in 2026: €4,136
- Tax, wage and social debts -€3,651
down €3,651 (-58.8%), from €6,207 to €2,557
- Gross operating margin -€15,071
down €15,071 (-57.1%), from €26,392 to €11,321
- Depreciation +€5,459
up €5,459 (+46.6%), from €11,712 to €17,171
- Taxes -€3,651
down €3,651 (-95.9%), from €3,807 to €157
- Financial charges +€1,015
up €1,015 (+111%), from €917 to €1,932
- Other operating charges -€317
down €317 (-23.4%), from €1,355 to €1,038
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,208 | €145,281 | +€42,073 | +40.8% |
| Fixed assets | 21/28 | €73,920 | €119,586 | +€45,666 | +61.8% |
| Intangible fixed assets | 21 | €59,116 | €49,259 | -€9,857 | -16.7% |
| Tangible fixed assets | 22/27 | €11,704 | €70,327 | +€58,623 | +501% |
| Plant, machinery and equipment | 23 | €2,700 | €2,838 | +€138 | +5.1% |
| Other tangible fixed assets | 26 | €9,004 | €67,489 | +€58,486 | +650% |
| Financial fixed assets | 28 | €3,100 | - | -€3,100 | |
| Current assets | 29/58 | €29,288 | €25,695 | -€3,593 | -12.3% |
| Cash at bank and in hand | 54/58 | €28,898 | €25,547 | -€3,351 | -11.6% |
| Deferred charges and accrued income | 490/1 | €390 | €149 | -€242 | -61.9% |
| Total equity and liabilities | 10/49 | €103,208 | €145,281 | +€42,073 | +40.8% |
| Equity | 10/15 | €12,773 | €3,821 | -€8,951 | -70.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,773 | €7,773 | = | 0.0% |
| Distributable reserves | 133 | €7,773 | €7,773 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,951 | -€8,951 | |
| Amounts payable | 17/49 | €90,435 | €141,460 | +€51,025 | +56.4% |
| Amounts payable after more than one year | 17 | €7,000 | €38,849 | +€31,849 | +455% |
| Financial debts | 170/4 | €7,000 | €38,849 | +€31,849 | +455% |
| Amounts payable within one year | 42/48 | €83,435 | €102,610 | +€19,175 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | - | €4,136 | +€4,136 | |
| Trade debts | 44 | €3,785 | €2,990 | -€794 | -21.0% |
| Suppliers | 440/4 | €3,785 | €2,990 | -€794 | -21.0% |
| Taxes, remuneration and social security | 45 | €6,207 | €2,557 | -€3,651 | -58.8% |
| Taxes | 450/3 | €6,207 | €2,557 | -€3,651 | -58.8% |
| Other amounts payable | 47/48 | €73,443 | €92,927 | +€19,484 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,712 | €17,171 | +€5,459 | +46.6% |
| Other operating charges | 640/8 | €1,355 | €1,038 | -€317 | -23.4% |
| Gross operating margin | 9900 | €26,392 | €11,321 | -€15,071 | -57.1% |
| Operating profit (loss) | 9901 | €13,325 | -€6,888 | -€20,213 | |
| Financial income | 75/76B | €5 | €25 | +€20 | +372% |
| Recurring financial income | 75 | €5 | €25 | +€20 | +372% |
| Financial charges | 65/66B | €917 | €1,932 | +€1,015 | +111% |
| Recurring financial charges | 65 | €917 | €1,932 | +€1,015 | +111% |
| Profit (loss) for the period before taxes | 9903 | €12,413 | -€8,795 | -€21,208 | |
| Income taxes | 67/77 | €3,807 | €157 | -€3,651 | -95.9% |
| Profit (loss) for the period | 9904 | €8,606 | -€8,951 | -€17,557 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,606 | -€8,951 | -€17,557 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.