HOMIGA: 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.
HOMIGA
Largest movements
- Receivables within one year +€35,835
up €35,835 (+257.1%), from €13,936 to €49,771
of which Trade receivables: +€39,018
- Cash +€8,847
up €8,847 (+248.0%), from €3,567 to €12,415
mainly Trade debts (+€40,722) and Depreciation (+€14,106)
- Tangible fixed assets -€7,208
down €7,208 (-19.0%), from €37,907 to €30,698
of which Plant, machinery and equipment: -€10,871
- Intangible fixed assets -€1,898
down €1,898 (-26.7%), from €7,117 to €5,219
- Trade debts +€40,722
up €40,722 (+196.8%), from €20,689 to €61,410
- Other debts -€8,910
down €8,910 (-20.4%), from €43,663 to €34,753
- Accrued charges and deferred income +€4,714
new in 2025: €4,714
- Gross operating margin +€52,135
up €52,135 (+118.1%), from €44,132 to €96,267
- Staff costs +€38,831
up €38,831 (+93.5%), from €41,523 to €80,354
- Depreciation +€4,399
up €4,399 (+45.3%), from €9,707 to €14,106
- Other operating charges -€1,266
down €1,266 (-70.8%), from €1,787 to €521
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 | €67,977 | €104,540 | +€36,563 | +53.8% |
| Fixed assets | 21/28 | €47,524 | €38,418 | -€9,106 | -19.2% |
| Intangible fixed assets | 21 | €7,117 | €5,219 | -€1,898 | -26.7% |
| Tangible fixed assets | 22/27 | €37,907 | €30,698 | -€7,208 | -19.0% |
| Plant, machinery and equipment | 23 | €32,226 | €21,355 | -€10,871 | -33.7% |
| Furniture and vehicles | 24 | €274 | €4,526 | +€4,252 | +1553.6% |
| Other tangible fixed assets | 26 | €5,407 | €4,817 | -€590 | -10.9% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €20,454 | €66,122 | +€45,669 | +223.3% |
| Stocks and contracts in progress | 3 | €2,950 | €3,936 | +€986 | +33.4% |
| Stocks | 30/36 | €2,950 | €3,936 | +€986 | +33.4% |
| Amounts receivable within one year | 40/41 | €13,936 | €49,771 | +€35,835 | +257.1% |
| Trade receivables | 40 | €10,685 | €49,704 | +€39,018 | +365.2% |
| Other amounts receivable | 41 | €3,251 | €68 | -€3,183 | -97.9% |
| Cash at bank and in hand | 54/58 | €3,567 | €12,415 | +€8,847 | +248.0% |
| Total equity and liabilities | 10/49 | €67,977 | €104,540 | +€36,563 | +53.8% |
| Equity | 10/15 | -€8,185 | -€7,348 | +€837 | +10.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,185 | -€13,348 | +€837 | +5.9% |
| Amounts payable | 17/49 | €76,163 | €111,888 | +€35,726 | +46.9% |
| Amounts payable within one year | 42/48 | €76,163 | €107,174 | +€31,012 | +40.7% |
| Trade debts | 44 | €20,689 | €61,410 | +€40,722 | +196.8% |
| Suppliers | 440/4 | €20,689 | €61,410 | +€40,722 | +196.8% |
| Taxes, remuneration and social security | 45 | €11,811 | €11,011 | -€800 | -6.8% |
| Taxes | 450/3 | €4,802 | €2,187 | -€2,615 | -54.5% |
| Remuneration and social security | 454/9 | €7,009 | €8,824 | +€1,815 | +25.9% |
| Other amounts payable | 47/48 | €43,663 | €34,753 | -€8,910 | -20.4% |
| Accrued charges and deferred income | 492/3 | - | €4,714 | +€4,714 | |
| Non-recurring operating income | 76A | - | €61 | +€61 | |
| Remuneration, social security and pensions | 62 | €41,523 | €80,354 | +€38,831 | +93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,707 | €14,106 | +€4,399 | +45.3% |
| Other operating charges | 640/8 | €1,787 | €521 | -€1,266 | -70.8% |
| Gross operating margin | 9900 | €44,132 | €96,267 | +€52,135 | +118.1% |
| Operating profit (loss) | 9901 | -€8,885 | €1,286 | +€10,171 | |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €303 | €475 | +€172 | +56.9% |
| Recurring financial charges | 65 | €303 | €475 | +€172 | +56.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,188 | €837 | +€10,025 | |
| Profit (loss) for the period | 9904 | -€9,188 | €837 | +€10,025 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,188 | €837 | +€10,025 |
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 9 October 2026 via checked.be.