HOMES: 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.
HOMES
Largest movements
- Receivables within one year -€21,046
down €21,046 (-70.1%), from €30,031 to €8,986
of which Trade receivables: -€19,257
- Tangible fixed assets -€14,929
down €14,929 (-26.2%), from €56,996 to €42,067
of which Furniture and vehicles: -€10,490
- Deferred charges and accrued income +€945
new in 2025: €945
- Profit (loss) carried forward -€17,782
down €17,782 (-20.9%), from -€84,906 to -€102,687
- Trade debts -€16,991
down €16,991 (-82.1%), from €20,702 to €3,711
- Advances received -€5,536
down €5,536 (-79.0%), from €7,012 to €1,476
- Other debts +€4,692
up €4,692 (+3.9%), from €119,902 to €124,594
- Gross operating margin +€5,431
up €5,431 (+67.0%), from -€8,105 to -€2,674
- Depreciation +€3,069
up €3,069 (+25.9%), from €11,859 to €14,929
- Other operating charges -€515
down €515 (-69.1%), from €746 to €231
- Financial income -€311
down €311 (-45.0%), from €691 to €380
of which Financial income: -€311
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 | €90,166 | €54,567 | -€35,599 | -39.5% |
| Fixed assets | 21/28 | €58,440 | €43,511 | -€14,929 | -25.5% |
| Tangible fixed assets | 22/27 | €56,996 | €42,067 | -€14,929 | -26.2% |
| Land and buildings | 22 | €1,032 | €321 | -€711 | -68.9% |
| Plant, machinery and equipment | 23 | €18,378 | €14,650 | -€3,728 | -20.3% |
| Furniture and vehicles | 24 | €37,585 | €27,096 | -€10,490 | -27.9% |
| Financial fixed assets | 28 | €1,444 | €1,444 | = | 0.0% |
| Current assets | 29/58 | €31,726 | €11,056 | -€20,671 | -65.2% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,031 | €8,986 | -€21,046 | -70.1% |
| Trade receivables | 40 | €23,912 | €4,655 | -€19,257 | -80.5% |
| Other amounts receivable | 41 | €6,119 | €4,331 | -€1,788 | -29.2% |
| Cash at bank and in hand | 54/58 | €695 | €125 | -€570 | -82.1% |
| Deferred charges and accrued income | 490/1 | - | €945 | +€945 | |
| Total equity and liabilities | 10/49 | €90,166 | €54,567 | -€35,599 | -39.5% |
| Equity | 10/15 | -€57,611 | -€75,393 | -€17,782 | -30.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €14,894 | €14,894 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €13,034 | €13,034 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€84,906 | -€102,687 | -€17,782 | -20.9% |
| Amounts payable | 17/49 | €147,777 | €129,959 | -€17,818 | -12.1% |
| Amounts payable within one year | 42/48 | €147,777 | €129,959 | -€17,818 | -12.1% |
| Trade debts | 44 | €20,702 | €3,711 | -€16,991 | -82.1% |
| Suppliers | 440/4 | €20,702 | €3,711 | -€16,991 | -82.1% |
| Advances received on contracts in progress | 46 | €7,012 | €1,476 | -€5,536 | -79.0% |
| Taxes, remuneration and social security | 45 | €161 | €180 | +€18 | +11.2% |
| Taxes | 450/3 | €161 | €180 | +€18 | +11.2% |
| Other amounts payable | 47/48 | €119,902 | €124,594 | +€4,692 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,859 | €14,929 | +€3,069 | +25.9% |
| Other operating charges | 640/8 | €746 | €231 | -€515 | -69.1% |
| Gross operating margin | 9900 | -€8,105 | -€2,674 | +€5,431 | +67.0% |
| Operating profit (loss) | 9901 | -€20,710 | -€17,833 | +€2,877 | +13.9% |
| Financial income | 75/76B | €691 | €380 | -€311 | -45.0% |
| Recurring financial income | 75 | €691 | €380 | -€311 | -45.0% |
| Non-recurring financial income | 76B | €691 | €380 | -€311 | -45.0% |
| Financial charges | 65/66B | €108 | €149 | +€41 | +38.3% |
| Recurring financial charges | 65 | €108 | €133 | +€25 | +23.5% |
| Non-recurring financial charges | 66B | - | €16 | +€16 | |
| Profit (loss) for the period before taxes | 9903 | -€20,127 | -€17,602 | +€2,525 | +12.5% |
| Income taxes | 67/77 | €161 | €180 | +€18 | +11.2% |
| Profit (loss) for the period | 9904 | -€20,289 | -€17,782 | +€2,507 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,289 | -€17,782 | +€2,507 | +12.4% |
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 7 October 2026 via checked.be.