HOMEPOST: 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.
What changed
HOMEPOST
NACE 47.551, Retail sale of household furniture
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€63,669
2024 · €50,874+€12,795
Equity
€271,301
2024 · €207,632+€63,669
Cash
€12,598
2024 · €6,904+€5,695
Balance sheet total
€1.0m
2024 · €991,197+€18,860
Largest movements
Assets
- Tangible fixed assets +€10,566
up €10,566 (+6.6%), from €160,098 to €170,664
of which Other tangible fixed assets: +€17,298
Equity and liabilities
- Debts after one year -€68,074
down €68,074 (-11.5%), from €591,218 to €523,144
- Reserves +€63,669
up €63,669 (+33.7%), from €189,040 to €252,709
of which Distributable reserves: +€63,669
- Current portion of long-term debt +€16,636
up €16,636 (+27.0%), from €61,707 to €78,343
Income statement
- Gross operating margin +€32,812
up €32,812 (+20.1%), from €163,402 to €196,214
- Depreciation +€17,340
up €17,340 (+27.5%), from €62,969 to €80,309
- Taxes +€5,715
up €5,715 (+22.7%), from €25,146 to €30,861
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.
Result 2024
€50,874
Gross operating margin
+€32,812
Depreciation
-€17,340
Write-downs
+€888
Other operating charges
+€304
Financial income
-€24
Financial charges
+€1,870
Taxes
-€5,715
Result 2025
€63,669
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.
From operations
+€147,404
Investment
-€90,271
Financing
-€51,438
Cash 2024
€6,904
From operations (derived)
+€147,404
Net result for the year
+€63,669
Depreciation
+€80,309
Receivables within one year
-€3,203
Trade debts
+€544
Tax, wage and social debts
+€6,187
Other debts
-€6,270
Accrued charges and deferred income
+€6,167
Investment (derived)
-€90,271
Investment in fixed assets (net)
-€90,271
Financing
-€51,438
Debts after one year
-€68,074
Current portion of long-term debt
+€16,636
Cash 2025
€12,598
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €991,197 | €1,010,057 | +€18,860 | +1.9% |
| Fixed assets | 21/28 | €965,662 | €975,624 | +€9,962 | +1.0% |
| Intangible fixed assets | 21 | €1,444 | €840 | -€604 | -41.8% |
| Tangible fixed assets | 22/27 | €160,098 | €170,664 | +€10,566 | +6.6% |
| Plant, machinery and equipment | 23 | €2,971 | €1,026 | -€1,945 | -65.5% |
| Furniture and vehicles | 24 | €5,693 | €905 | -€4,788 | -84.1% |
| Other tangible fixed assets | 26 | €151,434 | €168,732 | +€17,298 | +11.4% |
| Financial fixed assets | 28 | €804,120 | €804,120 | = | 0.0% |
| Current assets | 29/58 | €25,535 | €34,432 | +€8,898 | +34.8% |
| Stocks and contracts in progress | 3 | €2,268 | €2,268 | = | 0.0% |
| Stocks | 30/36 | €2,268 | €2,268 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,363 | €19,566 | +€3,203 | +19.6% |
| Trade receivables | 40 | €16,363 | €19,566 | +€3,203 | +19.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €6,904 | €12,598 | +€5,695 | +82.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €991,197 | €1,010,057 | +€18,860 | +1.9% |
| Equity | 10/15 | €207,632 | €271,301 | +€63,669 | +30.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €189,040 | €252,709 | +€63,669 | +33.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €187,180 | €250,850 | +€63,669 | +34.0% |
| Amounts payable | 17/49 | €783,565 | €738,756 | -€44,810 | -5.7% |
| Amounts payable after more than one year | 17 | €591,218 | €523,144 | -€68,074 | -11.5% |
| Financial debts | 170/4 | €591,218 | €523,144 | -€68,074 | -11.5% |
| Amounts payable within one year | 42/48 | €191,347 | €208,445 | +€17,097 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €61,707 | €78,343 | +€16,636 | +27.0% |
| Trade debts | 44 | €10,301 | €10,845 | +€544 | +5.3% |
| Suppliers | 440/4 | €10,301 | €10,845 | +€544 | +5.3% |
| Taxes, remuneration and social security | 45 | €21,041 | €27,228 | +€6,187 | +29.4% |
| Taxes | 450/3 | €21,041 | €27,228 | +€6,187 | +29.4% |
| Other amounts payable | 47/48 | €98,299 | €92,029 | -€6,270 | -6.4% |
| Accrued charges and deferred income | 492/3 | €1,000 | €7,167 | +€6,167 | +616.7% |
| Non-recurring operating income | 76A | €0 | €0 | -€0 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,969 | €80,309 | +€17,340 | +27.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€888 | -€888 | |
| Other operating charges | 640/8 | €1,641 | €1,338 | -€304 | -18.5% |
| Gross operating margin | 9900 | €163,402 | €196,214 | +€32,812 | +20.1% |
| Operating profit (loss) | 9901 | €98,791 | €115,456 | +€16,664 | +16.9% |
| Financial income | 75/76B | €24 | €0 | -€24 | -99.9% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -99.9% |
| Financial charges | 65/66B | €22,795 | €20,925 | -€1,870 | -8.2% |
| Recurring financial charges | 65 | €22,795 | €20,925 | -€1,870 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €76,020 | €94,531 | +€18,510 | +24.3% |
| Income taxes | 67/77 | €25,146 | €30,861 | +€5,715 | +22.7% |
| Profit (loss) for the period | 9904 | €50,874 | €63,669 | +€12,795 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,874 | €63,669 | +€12,795 | +25.2% |
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 10 October 2026 via checked.be.