Hommers B.: what changed
Hommers B.
Largest movements
- Receivables within one year +€4,398
up €4,398 (+67.2%), from €6,549 to €10,947
of which Trade receivables: +€10,147
- Cash +€926
up €926 (+73.1%), from €1,266 to €2,192
mainly Tax, wage and social debts (+€5,199) and Trade debts (+€1,150)
- Tangible fixed assets -€431
down €431 (-35.8%), from €1,203 to €772
of which Plant, machinery and equipment: -€336
- Tax, wage and social debts +€5,199
up €5,199 (+126%), from €4,115 to €9,313
of which Remuneration and social security: +€5,037
- Profit (loss) carried forward -€2,528
down €2,528 (-212%), from -€1,195 to -€3,723
- Trade debts +€1,150
up €1,150 (+75.2%), from €1,529 to €2,679
- Accrued charges and deferred income +€750
new in 2025: €750
- Other debts +€345
new in 2025: €345
- Gross operating margin +€3,634
up €3,634 (+85.7%), from -€4,240 to -€607
- Financial charges +€420
up €420 (+138%), from €304 to €724
- Financial income -€396
down €396 (-100%), from €396 to €0
- Depreciation -€198
down €198 (-31.5%), from €629 to €431
- Other operating charges -€81
down €81 (-11.7%), from €693 to €613
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,449 | €14,364 | +€4,915 | +52.0% |
| Fixed assets | 21/28 | €1,203 | €772 | -€431 | -35.8% |
| Tangible fixed assets | 22/27 | €1,203 | €772 | -€431 | -35.8% |
| Plant, machinery and equipment | 23 | €1,108 | €772 | -€336 | -30.3% |
| Furniture and vehicles | 24 | €95 | €0 | -€95 | -100% |
| Current assets | 29/58 | €8,246 | €13,591 | +€5,345 | +64.8% |
| Amounts receivable within one year | 40/41 | €6,549 | €10,947 | +€4,398 | +67.2% |
| Trade receivables | 40 | €800 | €10,947 | +€10,147 | +1,268% |
| Other amounts receivable | 41 | €5,749 | €0 | -€5,749 | -100% |
| Cash at bank and in hand | 54/58 | €1,266 | €2,192 | +€926 | +73.1% |
| Deferred charges and accrued income | 490/1 | €431 | €452 | +€22 | +5.0% |
| Total equity and liabilities | 10/49 | €9,449 | €14,364 | +€4,915 | +52.0% |
| Equity | 10/15 | €3,805 | €1,277 | -€2,528 | -66.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€1,195 | -€3,723 | -€2,528 | -212% |
| Amounts payable | 17/49 | €5,644 | €13,087 | +€7,443 | +132% |
| Amounts payable within one year | 42/48 | €5,644 | €12,337 | +€6,693 | +119% |
| Trade debts | 44 | €1,529 | €2,679 | +€1,150 | +75.2% |
| Suppliers | 440/4 | €1,529 | €2,679 | +€1,150 | +75.2% |
| Taxes, remuneration and social security | 45 | €4,115 | €9,313 | +€5,199 | +126% |
| Taxes | 450/3 | €4,115 | €4,276 | +€161 | +3.9% |
| Remuneration and social security | 454/9 | - | €5,037 | +€5,037 | |
| Other amounts payable | 47/48 | - | €345 | +€345 | |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €629 | €431 | -€198 | -31.5% |
| Other operating charges | 640/8 | €693 | €613 | -€81 | -11.7% |
| Gross operating margin | 9900 | -€4,240 | -€607 | +€3,634 | +85.7% |
| Operating profit (loss) | 9901 | -€5,563 | -€1,650 | +€3,913 | +70.3% |
| Financial income | 75/76B | €396 | €0 | -€396 | -100% |
| Recurring financial income | 75 | €396 | €0 | -€396 | -100% |
| Financial charges | 65/66B | €304 | €724 | +€420 | +138% |
| Recurring financial charges | 65 | €304 | €724 | +€420 | +138% |
| Profit (loss) for the period before taxes | 9903 | -€5,471 | -€2,375 | +€3,097 | +56.6% |
| Income taxes | 67/77 | €154 | €154 | +€0 | +0.2% |
| Profit (loss) for the period | 9904 | -€5,625 | -€2,528 | +€3,096 | +55.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,625 | -€2,528 | +€3,096 | +55.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.