HomS: 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.
HomS
Largest movements
- Cash +€5,423
up €5,423 (+29.3%), from €18,482 to €23,905
mainly Trade debts (+€12,096) and Tax, wage and social debts (+€801)
- Trade debts +€12,096
up €12,096 (+180.8%), from €6,691 to €18,787
- Reserves -€6,867
down €6,867 (-5.8%), from €118,136 to €111,269
- Gross operating margin -€11,907
down €11,907, from €7,811 to -€4,096
- Taxes -€1,845
down €1,845 (-92.5%), from €1,994 to €149
- Financial charges -€463
down €463 (-27.8%), from €1,665 to €1,202
- Other operating charges -€274
down €274 (-16.1%), from €1,699 to €1,425
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 | €136,115 | €142,494 | +€6,379 | +4.7% |
| Current assets | 29/58 | €136,115 | €142,494 | +€6,379 | +4.7% |
| Amounts receivable within one year | 40/41 | €112,207 | €113,189 | +€982 | +0.9% |
| Trade receivables | 40 | €32,551 | €27,908 | -€4,643 | -14.3% |
| Other amounts receivable | 41 | €79,656 | €85,281 | +€5,625 | +7.1% |
| Current investments | 50/53 | €2,000 | €2,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,482 | €23,905 | +€5,423 | +29.3% |
| Deferred charges and accrued income | 490/1 | €3,426 | €3,400 | -€26 | -0.8% |
| Total equity and liabilities | 10/49 | €136,115 | €142,494 | +€6,379 | +4.7% |
| Equity | 10/15 | €124,336 | €117,469 | -€6,867 | -5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €118,136 | €111,269 | -€6,867 | -5.8% |
| Distributable reserves | 133 | €118,136 | €111,269 | -€6,867 | -5.8% |
| Amounts payable | 17/49 | €11,779 | €25,025 | +€13,246 | +112.5% |
| Amounts payable within one year | 42/48 | €10,289 | €23,958 | +€13,669 | +132.9% |
| Financial debts | 43 | €859 | €855 | -€4 | -0.5% |
| Credit institutions | 430/8 | €859 | €855 | -€4 | -0.5% |
| Trade debts | 44 | €6,691 | €18,787 | +€12,096 | +180.8% |
| Suppliers | 440/4 | €6,691 | €18,787 | +€12,096 | +180.8% |
| Taxes, remuneration and social security | 45 | €2,739 | €3,540 | +€801 | +29.2% |
| Taxes | 450/3 | €2,739 | €3,540 | +€801 | +29.2% |
| Other amounts payable | 47/48 | - | €776 | +€776 | |
| Accrued charges and deferred income | 492/3 | €1,490 | €1,067 | -€423 | -28.4% |
| Non-recurring operating income | 76A | €21 | - | -€21 | |
| Other operating charges | 640/8 | €1,699 | €1,425 | -€274 | -16.1% |
| Gross operating margin | 9900 | €7,811 | -€4,096 | -€11,907 | |
| Operating profit (loss) | 9901 | €6,112 | -€5,521 | -€11,633 | |
| Financial income | 75/76B | €10 | €5 | -€5 | -50.0% |
| Recurring financial income | 75 | €10 | €5 | -€5 | -50.0% |
| Financial charges | 65/66B | €1,665 | €1,202 | -€463 | -27.8% |
| Recurring financial charges | 65 | €1,665 | €1,202 | -€463 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €4,457 | -€6,718 | -€11,175 | |
| Income taxes | 67/77 | €1,994 | €149 | -€1,845 | -92.5% |
| Profit (loss) for the period | 9904 | €2,463 | -€6,867 | -€9,330 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,463 | -€6,867 | -€9,330 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.