Hometopia: 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.
Hometopia
Largest movements
- Current investments -€102,834
down €102,834 (-28.9%), from €356,016 to €253,183
- Tangible fixed assets -€63,361
down €63,361 (-3.2%), from €2.0m to €1.9m
- Cash -€58,240
down €58,240 (-79.9%), from €72,847 to €14,607
mainly Debts after one year (-€173,387) and Other debts (-€56,872)
- Receivables after one year -€40,000
down €40,000 (-11.9%), from €336,384 to €296,384
- Debts after one year -€173,387
down €173,387 (-32.9%), from €527,230 to €353,843
- Other debts -€56,872
down €56,872 (-42.8%), from €132,831 to €75,959
- Reserves +€29,542
up €29,542 (+5.0%), from €595,331 to €624,873
of which Distributable reserves: +€28,065
- Tax, wage and social debts -€29,286
down €29,286 (-67.2%), from €43,564 to €14,277
of which Taxes: -€29,286
- Gross operating margin -€67,946
down €67,946 (-29.0%), from €234,058 to €166,112
- Depreciation -€21,580
down €21,580 (-25.4%), from €84,941 to €63,361
- Taxes -€15,698
down €15,698 (-55.8%), from €28,139 to €12,441
- Financial charges -€3,308
down €3,308 (-10.8%), from €30,743 to €27,435
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 | €2,760,020 | €2,510,974 | -€249,046 | -9.0% |
| Fixed assets | 21/28 | €1,975,266 | €1,909,905 | -€65,361 | -3.3% |
| Tangible fixed assets | 22/27 | €1,973,266 | €1,909,905 | -€63,361 | -3.2% |
| Land and buildings | 22 | €1,973,266 | €1,909,905 | -€63,361 | -3.2% |
| Financial fixed assets | 28 | €2,000 | €0 | -€2,000 | -100.0% |
| Current assets | 29/58 | €784,754 | €601,070 | -€183,685 | -23.4% |
| Amounts receivable after more than one year | 29 | €336,384 | €296,384 | -€40,000 | -11.9% |
| Other amounts receivable | 291 | €336,384 | €296,384 | -€40,000 | -11.9% |
| Amounts receivable within one year | 40/41 | €19,007 | €33,671 | +€14,665 | +77.2% |
| Trade receivables | 40 | €3,568 | €9,705 | +€6,137 | +172.0% |
| Other amounts receivable | 41 | €15,438 | €23,966 | +€8,528 | +55.2% |
| Current investments | 50/53 | €356,016 | €253,183 | -€102,834 | -28.9% |
| Cash at bank and in hand | 54/58 | €72,847 | €14,607 | -€58,240 | -79.9% |
| Deferred charges and accrued income | 490/1 | €501 | €3,226 | +€2,725 | +544.2% |
| Total equity and liabilities | 10/49 | €2,760,020 | €2,510,974 | -€249,046 | -9.0% |
| Equity | 10/15 | €1,981,355 | €2,010,897 | +€29,542 | +1.5% |
| Contributions | 10/11 | €1,182,500 | €1,182,500 | = | 0.0% |
| Capital | 10 | €1,182,500 | €1,182,500 | = | 0.0% |
| Issued capital | 100 | €1,182,500 | €1,182,500 | = | 0.0% |
| Revaluation surpluses | 12 | €203,524 | €203,524 | = | 0.0% |
| Reserves | 13 | €595,331 | €624,873 | +€29,542 | +5.0% |
| Non-distributable reserves | 130/1 | €303,063 | €304,540 | +€1,477 | +0.5% |
| Legal reserve | 130 | €49,881 | €51,358 | +€1,477 | +3.0% |
| Own shares acquired | 1312 | €253,183 | €253,183 | = | 0.0% |
| Tax-exempt reserves | 132 | €450 | €450 | = | 0.0% |
| Distributable reserves | 133 | €291,817 | €319,882 | +€28,065 | +9.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €778,665 | €500,077 | -€278,587 | -35.8% |
| Amounts payable after more than one year | 17 | €527,230 | €353,843 | -€173,387 | -32.9% |
| Financial debts | 170/4 | €527,230 | €353,843 | -€173,387 | -32.9% |
| Amounts payable within one year | 42/48 | €246,198 | €135,640 | -€110,559 | -44.9% |
| Current portion of amounts payable after more than one year | 42 | €57,751 | €43,387 | -€14,363 | -24.9% |
| Trade debts | 44 | €12,052 | €2,016 | -€10,036 | -83.3% |
| Suppliers | 440/4 | €12,052 | €2,016 | -€10,036 | -83.3% |
| Taxes, remuneration and social security | 45 | €43,564 | €14,277 | -€29,286 | -67.2% |
| Taxes | 450/3 | €43,564 | €14,277 | -€29,286 | -67.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €132,831 | €75,959 | -€56,872 | -42.8% |
| Accrued charges and deferred income | 492/3 | €5,236 | €10,595 | +€5,359 | +102.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,941 | €63,361 | -€21,580 | -25.4% |
| Other operating charges | 640/8 | €43,087 | €45,271 | +€2,183 | +5.1% |
| Gross operating margin | 9900 | €234,058 | €166,112 | -€67,946 | -29.0% |
| Operating profit (loss) | 9901 | €106,030 | €57,481 | -€48,550 | -45.8% |
| Financial income | 75/76B | €12,102 | €11,937 | -€165 | -1.4% |
| Recurring financial income | 75 | €12,102 | €11,937 | -€165 | -1.4% |
| Financial charges | 65/66B | €30,743 | €27,435 | -€3,308 | -10.8% |
| Recurring financial charges | 65 | €30,743 | €27,435 | -€3,308 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €87,389 | €41,983 | -€45,406 | -52.0% |
| Income taxes | 67/77 | €28,139 | €12,441 | -€15,698 | -55.8% |
| Profit (loss) for the period | 9904 | €59,250 | €29,542 | -€29,708 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,250 | €29,542 | -€29,708 | -50.1% |
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 3 October 2026 via checked.be.