HOMERUS CONSULTING: what changed
HOMERUS CONSULTING
Largest movements
- Receivables within one year +€19,612
up €19,612 (+3,692%), from €531 to €20,143
of which Trade receivables: +€19,610
- Cash +€5,400
up €5,400 (+13,872%), from €39 to €5,439
mainly Net result for the year (+€92,853) and Tax, wage and social debts (+€8,003)
- Deferred charges and accrued income +€2,269
new in 2025: €2,269
- Profit (loss) carried forward +€92,853
up €92,853 (+5.9%), from -€1.6m to -€1.5m
- Debts after one year -€74,838
down €74,838 (-5.0%), from €1.5m to €1.4m
- Tax, wage and social debts +€8,003
new in 2025: €8,003
- Trade debts +€837
up €837 (+31.5%), from €2,657 to €3,494
- Other debts +€426
up €426 (+9.7%), from €4,413 to €4,839
- Gross operating margin +€95,810
up €95,810, from -€2,299 to €93,510
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 | €570 | €27,851 | +€27,281 | +4,785% |
| Current assets | 29/58 | €570 | €27,851 | +€27,281 | +4,785% |
| Amounts receivable within one year | 40/41 | €531 | €20,143 | +€19,612 | +3,692% |
| Trade receivables | 40 | €181 | €19,791 | +€19,610 | +10,823% |
| Other amounts receivable | 41 | €350 | €352 | +€2 | +0.6% |
| Cash at bank and in hand | 54/58 | €39 | €5,439 | +€5,400 | +13,872% |
| Deferred charges and accrued income | 490/1 | - | €2,269 | +€2,269 | |
| Total equity and liabilities | 10/49 | €570 | €27,851 | +€27,281 | +4,785% |
| Equity | 10/15 | -€1,489,485 | -€1,396,632 | +€92,853 | +6.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €22,685 | €22,685 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,485 | €16,485 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,574,170 | -€1,481,317 | +€92,853 | +5.9% |
| Amounts payable | 17/49 | €1,490,055 | €1,424,483 | -€65,572 | -4.4% |
| Amounts payable after more than one year | 17 | €1,482,985 | €1,408,147 | -€74,838 | -5.0% |
| Other amounts payable | 178/9 | €1,482,985 | €1,408,147 | -€74,838 | -5.0% |
| Amounts payable within one year | 42/48 | €7,070 | €16,336 | +€9,266 | +131% |
| Trade debts | 44 | €2,657 | €3,494 | +€837 | +31.5% |
| Suppliers | 440/4 | €2,657 | €3,494 | +€837 | +31.5% |
| Taxes, remuneration and social security | 45 | - | €8,003 | +€8,003 | |
| Taxes | 450/3 | - | €8,003 | +€8,003 | |
| Other amounts payable | 47/48 | €4,413 | €4,839 | +€426 | +9.7% |
| Non-recurring operating income | 76A | - | €452 | +€452 | |
| Other operating charges | 640/8 | €613 | €528 | -€86 | -14.0% |
| Gross operating margin | 9900 | -€2,299 | €93,510 | +€95,810 | |
| Operating profit (loss) | 9901 | -€2,913 | €92,983 | +€95,895 | |
| Financial charges | 65/66B | €156 | €130 | -€26 | -16.7% |
| Recurring financial charges | 65 | €156 | €130 | -€26 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,069 | €92,853 | +€95,921 | |
| Profit (loss) for the period | 9904 | -€3,069 | €92,853 | +€95,921 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,069 | €92,853 | +€95,921 |
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 3 November 2026 via checked.be.