HOMMEN: 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.
HOMMEN
Largest movements
- Cash -€8,610
down €8,610 (-56.1%), from €15,347 to €6,737
mainly Net result for the year (-€12,429) and Receivables within one year (-€1,712)
- Tangible fixed assets -€3,825
down €3,825 (-76.8%), from €4,979 to €1,153
of which Furniture and vehicles: -€3,382
- Receivables within one year +€1,712
up €1,712 (+634.1%), from €270 to €1,982
of which Other amounts receivable: +€1,155
- Intangible fixed assets -€1,143
down €1,143 (-66.7%), from €1,714 to €571
- Profit (loss) carried forward -€12,429
down €12,429, from €8,093 to -€4,336
- Trade debts +€1,124
up €1,124 (+1761.8%), from €64 to €1,188
- Tax, wage and social debts -€597
no longer reported in 2025 (was €597)
- Gross operating margin -€3,718
down €3,718 (-105.2%), from -€3,535 to -€7,254
- Depreciation -€495
down €495 (-9.1%), from €5,463 to €4,968
- Financial income +€262
new in 2025: €262
- Other operating charges -€130
down €130 (-26.4%), from €494 to €364
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 | €23,950 | €11,851 | -€12,099 | -50.5% |
| Fixed assets | 21/28 | €6,693 | €1,725 | -€4,968 | -74.2% |
| Intangible fixed assets | 21 | €1,714 | €571 | -€1,143 | -66.7% |
| Tangible fixed assets | 22/27 | €4,979 | €1,153 | -€3,825 | -76.8% |
| Plant, machinery and equipment | 23 | €443 | - | -€443 | |
| Furniture and vehicles | 24 | €4,535 | €1,153 | -€3,382 | -74.6% |
| Current assets | 29/58 | €17,257 | €10,127 | -€7,130 | -41.3% |
| Amounts receivable within one year | 40/41 | €270 | €1,982 | +€1,712 | +634.1% |
| Trade receivables | 40 | €270 | €827 | +€557 | +206.3% |
| Other amounts receivable | 41 | - | €1,155 | +€1,155 | |
| Cash at bank and in hand | 54/58 | €15,347 | €6,737 | -€8,610 | -56.1% |
| Deferred charges and accrued income | 490/1 | €1,640 | €1,407 | -€233 | -14.2% |
| Total equity and liabilities | 10/49 | €23,950 | €11,851 | -€12,099 | -50.5% |
| Equity | 10/15 | €23,093 | €10,664 | -€12,429 | -53.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,093 | -€4,336 | -€12,429 | |
| Amounts payable | 17/49 | €857 | €1,188 | +€331 | +38.6% |
| Amounts payable within one year | 42/48 | €857 | €1,188 | +€331 | +38.6% |
| Trade debts | 44 | €64 | €1,188 | +€1,124 | +1761.8% |
| Suppliers | 440/4 | €64 | €1,188 | +€1,124 | +1761.8% |
| Taxes, remuneration and social security | 45 | €597 | - | -€597 | |
| Taxes | 450/3 | €597 | - | -€597 | |
| Other amounts payable | 47/48 | €196 | - | -€196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,463 | €4,968 | -€495 | -9.1% |
| Other operating charges | 640/8 | €494 | €364 | -€130 | -26.4% |
| Gross operating margin | 9900 | -€3,535 | -€7,254 | -€3,718 | -105.2% |
| Operating profit (loss) | 9901 | -€9,493 | -€12,586 | -€3,093 | -32.6% |
| Financial income | 75/76B | - | €262 | +€262 | |
| Recurring financial income | 75 | - | €262 | +€262 | |
| Financial charges | 65/66B | €45 | €106 | +€61 | +134.4% |
| Recurring financial charges | 65 | €45 | €106 | +€61 | +134.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,538 | -€12,429 | -€2,892 | -30.3% |
| Profit (loss) for the period | 9904 | -€9,538 | -€12,429 | -€2,892 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,538 | -€12,429 | -€2,892 | -30.3% |
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.