HOMIAPP: 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.
HOMIAPP
Largest movements
- Cash +€5,528
up €5,528 (+57.9%), from €9,550 to €15,079
mainly Depreciation (+€5,461) and Trade debts (+€4,928)
- Receivables within one year +€4,066
up €4,066 (+2,812%), from €145 to €4,211
- Intangible fixed assets -€4,005
down €4,005 (-39.2%), from €10,212 to €6,207
- Tangible fixed assets -€448
down €448 (-15.3%), from €2,929 to €2,482
- Trade debts +€4,928
up €4,928 (+860%), from €573 to €5,501
- Profit (loss) carried forward +€678
up €678 (+3.7%), from €18,098 to €18,776
- Tax, wage and social debts -€396
down €396 (-69.5%), from €570 to €174
- Gross operating margin +€1,846
up €1,846 (+36.6%), from €5,037 to €6,883
- Depreciation +€296
up €296 (+5.7%), from €5,164 to €5,461
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 | €22,836 | €28,005 | +€5,168 | +22.6% |
| Fixed assets | 21/28 | €13,141 | €8,689 | -€4,453 | -33.9% |
| Intangible fixed assets | 21 | €10,212 | €6,207 | -€4,005 | -39.2% |
| Tangible fixed assets | 22/27 | €2,929 | €2,482 | -€448 | -15.3% |
| Furniture and vehicles | 24 | €2,929 | €2,482 | -€448 | -15.3% |
| Current assets | 29/58 | €9,695 | €19,316 | +€9,621 | +99.2% |
| Amounts receivable within one year | 40/41 | €145 | €4,211 | +€4,066 | +2,812% |
| Trade receivables | 40 | €145 | €4,211 | +€4,066 | +2,812% |
| Cash at bank and in hand | 54/58 | €9,550 | €15,079 | +€5,528 | +57.9% |
| Deferred charges and accrued income | 490/1 | - | €26 | +€26 | |
| Total equity and liabilities | 10/49 | €22,836 | €28,005 | +€5,168 | +22.6% |
| Equity | 10/15 | €21,098 | €21,776 | +€678 | +3.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,098 | €18,776 | +€678 | +3.7% |
| Amounts payable | 17/49 | €1,738 | €6,229 | +€4,490 | +258% |
| Amounts payable within one year | 42/48 | €1,701 | €6,193 | +€4,492 | +264% |
| Financial debts | 43 | - | €139 | +€139 | |
| Credit institutions | 430/8 | - | €139 | +€139 | |
| Trade debts | 44 | €573 | €5,501 | +€4,928 | +860% |
| Suppliers | 440/4 | €573 | €5,501 | +€4,928 | +860% |
| Taxes, remuneration and social security | 45 | €570 | €174 | -€396 | -69.5% |
| Taxes | 450/3 | €570 | €174 | -€396 | -69.5% |
| Other amounts payable | 47/48 | €558 | €379 | -€179 | -32.0% |
| Accrued charges and deferred income | 492/3 | €38 | €35 | -€2 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,164 | €5,461 | +€296 | +5.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €5,037 | €6,883 | +€1,846 | +36.6% |
| Operating profit (loss) | 9901 | -€515 | €1,022 | +€1,537 | |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €315 | €382 | +€68 | +21.6% |
| Recurring financial charges | 65 | €315 | €382 | +€68 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | -€829 | €678 | +€1,507 | |
| Profit (loss) for the period | 9904 | -€829 | €678 | +€1,507 | |
| Profit (loss) for the period to be appropriated | 9905 | -€829 | €678 | +€1,507 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.