Hometech Bart: 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.
Hometech Bart
Largest movements
- Tangible fixed assets -€326,384
down €326,384 (-94.1%), from €346,942 to €20,557
of which Land and buildings: -€274,574
- Cash -€63,846
down €63,846 (-78.7%), from €81,132 to €17,286
mainly Debts after one year (-€178,992) and Net result for the year (-€147,791)
- Receivables within one year +€11,593
up €11,593 (+22.2%), from €52,182 to €63,775
of which Other amounts receivable: +€21,068
- Debts after one year -€178,992
no longer reported in 2025 (was €178,992)
- Profit (loss) carried forward -€147,791
down €147,791 (-488%), from -€30,314 to -€178,105
- Current portion of long-term debt -€23,217
down €23,217 (-65.1%), from €35,640 to €12,423
- Tax, wage and social debts -€18,978
down €18,978 (-99.2%), from €19,140 to €162
of which Remuneration and social security: -€18,976
- Trade debts -€14,434
down €14,434 (-97.8%), from €14,757 to €324
- Gross operating margin -€223,848
down €223,848, from €168,788 to -€55,061
- Staff costs -€89,897
down €89,897 (-93.7%), from €95,937 to €6,040
- Depreciation -€25,470
down €25,470 (-51.7%), from €49,308 to €23,838
- Financial charges -€9,549
down €9,549 (-84.5%), from €11,296 to €1,747
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.
Derived cash bridge
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 | €486,957 | €103,303 | -€383,654 | -78.8% |
| Fixed assets | 21/28 | €346,942 | €20,557 | -€326,384 | -94.1% |
| Tangible fixed assets | 22/27 | €346,942 | €20,557 | -€326,384 | -94.1% |
| Land and buildings | 22 | €274,574 | - | -€274,574 | |
| Plant, machinery and equipment | 23 | €5,310 | €1,248 | -€4,062 | -76.5% |
| Furniture and vehicles | 24 | €67,058 | €19,309 | -€47,749 | -71.2% |
| Current assets | 29/58 | €140,016 | €82,746 | -€57,270 | -40.9% |
| Stocks and contracts in progress | 3 | €5,000 | €500 | -€4,500 | -90.0% |
| Stocks | 30/36 | €5,000 | €500 | -€4,500 | -90.0% |
| Amounts receivable within one year | 40/41 | €52,182 | €63,775 | +€11,593 | +22.2% |
| Trade receivables | 40 | €46,391 | €36,916 | -€9,475 | -20.4% |
| Other amounts receivable | 41 | €5,791 | €26,859 | +€21,068 | +364% |
| Cash at bank and in hand | 54/58 | €81,132 | €17,286 | -€63,846 | -78.7% |
| Deferred charges and accrued income | 490/1 | €1,702 | €1,185 | -€517 | -30.4% |
| Total equity and liabilities | 10/49 | €486,957 | €103,303 | -€383,654 | -78.8% |
| Equity | 10/15 | €238,186 | €90,395 | -€147,791 | -62.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €248,500 | €248,500 | = | 0.0% |
| Distributable reserves | 133 | €248,500 | €248,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,314 | -€178,105 | -€147,791 | -488% |
| Amounts payable | 17/49 | €248,772 | €12,908 | -€235,863 | -94.8% |
| Amounts payable after more than one year | 17 | €178,992 | - | -€178,992 | |
| Financial debts | 170/4 | €178,992 | - | -€178,992 | |
| Amounts payable within one year | 42/48 | €69,780 | €12,908 | -€56,871 | -81.5% |
| Current portion of amounts payable after more than one year | 42 | €35,640 | €12,423 | -€23,217 | -65.1% |
| Trade debts | 44 | €14,757 | €324 | -€14,434 | -97.8% |
| Suppliers | 440/4 | €14,757 | €324 | -€14,434 | -97.8% |
| Taxes, remuneration and social security | 45 | €19,140 | €162 | -€18,978 | -99.2% |
| Taxes | 450/3 | €165 | €162 | -€3 | -1.8% |
| Remuneration and social security | 454/9 | €18,976 | - | -€18,976 | |
| Other amounts payable | 47/48 | €243 | - | -€243 | |
| Non-recurring operating income | 76A | €49,600 | €4,000 | -€45,600 | -91.9% |
| Remuneration, social security and pensions | 62 | €95,937 | €6,040 | -€89,897 | -93.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,308 | €23,838 | -€25,470 | -51.7% |
| Other operating charges | 640/8 | €4,247 | €3,788 | -€459 | -10.8% |
| Non-recurring operating charges | 66A | - | €57,858 | +€57,858 | |
| Gross operating margin | 9900 | €168,788 | -€55,061 | -€223,848 | |
| Operating profit (loss) | 9901 | €19,295 | -€146,585 | -€165,881 | |
| Financial income | 75/76B | €808 | €678 | -€130 | -16.1% |
| Recurring financial income | 75 | €808 | €678 | -€130 | -16.1% |
| Financial charges | 65/66B | €11,296 | €1,747 | -€9,549 | -84.5% |
| Recurring financial charges | 65 | €11,296 | €1,747 | -€9,549 | -84.5% |
| Profit (loss) for the period before taxes | 9903 | €8,807 | -€147,654 | -€156,462 | |
| Income taxes | 67/77 | €140 | €137 | -€3 | -2.1% |
| Profit (loss) for the period | 9904 | €8,668 | -€147,791 | -€156,459 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,668 | -€147,791 | -€156,459 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.