Homup: 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.
Homup
Largest movements
- Tangible fixed assets +€34,871
up €34,871 (+559.6%), from €6,232 to €41,103
of which Furniture and vehicles: +€35,151
- Cash -€28,299
down €28,299 (-39.0%), from €72,479 to €44,180
mainly Debts after one year (-€78,797) and Investment in fixed assets (net) (-€43,724)
- Intangible fixed assets -€9,762
down €9,762 (-15.2%), from €64,075 to €54,313
- Receivables within one year -€3,851
down €3,851 (-20.1%), from €19,180 to €15,328
of which Trade receivables: -€3,616
- Debts after one year -€78,797
down €78,797 (-56.3%), from €139,842 to €61,045
of which Other amounts payable: -€103,118
- Profit (loss) carried forward +€70,366
up €70,366, from -€27,643 to €42,723
- Current portion of long-term debt +€6,088
new in 2025: €6,088
- Gross operating margin +€71,922
up €71,922 (+46.6%), from €154,217 to €226,139
- Staff costs +€22,072
up €22,072 (+25.1%), from €88,103 to €110,175
- Taxes +€17,262
up €17,262 (+579.8%), from €2,977 to €20,239
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 | €167,074 | €160,975 | -€6,099 | -3.7% |
| Fixed assets | 21/28 | €72,092 | €97,201 | +€25,110 | +34.8% |
| Intangible fixed assets | 21 | €64,075 | €54,313 | -€9,762 | -15.2% |
| Tangible fixed assets | 22/27 | €6,232 | €41,103 | +€34,871 | +559.6% |
| Furniture and vehicles | 24 | €3,608 | €38,759 | +€35,151 | +974.2% |
| Other tangible fixed assets | 26 | €2,624 | €2,344 | -€280 | -10.7% |
| Financial fixed assets | 28 | €1,785 | €1,785 | = | 0.0% |
| Current assets | 29/58 | €94,982 | €63,774 | -€31,209 | -32.9% |
| Amounts receivable within one year | 40/41 | €19,180 | €15,328 | -€3,851 | -20.1% |
| Trade receivables | 40 | €18,670 | €15,054 | -€3,616 | -19.4% |
| Other amounts receivable | 41 | €510 | €275 | -€235 | -46.1% |
| Cash at bank and in hand | 54/58 | €72,479 | €44,180 | -€28,299 | -39.0% |
| Deferred charges and accrued income | 490/1 | €3,324 | €4,265 | +€941 | +28.3% |
| Total equity and liabilities | 10/49 | €167,074 | €160,975 | -€6,099 | -3.7% |
| Equity | 10/15 | -€21,443 | €48,923 | +€70,366 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,643 | €42,723 | +€70,366 | |
| Amounts payable | 17/49 | €188,517 | €112,052 | -€76,465 | -40.6% |
| Amounts payable after more than one year | 17 | €139,842 | €61,045 | -€78,797 | -56.3% |
| Financial debts | 170/4 | - | €24,321 | +€24,321 | |
| Other amounts payable | 178/9 | €139,842 | €36,724 | -€103,118 | -73.7% |
| Amounts payable within one year | 42/48 | €44,779 | €47,885 | +€3,106 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,088 | +€6,088 | |
| Trade debts | 44 | €9,113 | €8,540 | -€573 | -6.3% |
| Suppliers | 440/4 | €9,113 | €8,540 | -€573 | -6.3% |
| Taxes, remuneration and social security | 45 | €34,392 | €33,003 | -€1,389 | -4.0% |
| Taxes | 450/3 | €13,828 | €15,090 | +€1,262 | +9.1% |
| Remuneration and social security | 454/9 | €20,564 | €17,913 | -€2,651 | -12.9% |
| Other amounts payable | 47/48 | €1,275 | €254 | -€1,020 | -80.1% |
| Accrued charges and deferred income | 492/3 | €3,895 | €3,121 | -€774 | -19.9% |
| Non-recurring operating income | 76A | - | €7,484 | +€7,484 | |
| Remuneration, social security and pensions | 62 | €88,103 | €110,175 | +€22,072 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,663 | €18,614 | +€951 | +5.4% |
| Other operating charges | 640/8 | €891 | €2,956 | +€2,065 | +231.7% |
| Gross operating margin | 9900 | €154,217 | €226,139 | +€71,922 | +46.6% |
| Operating profit (loss) | 9901 | €47,560 | €94,394 | +€46,834 | +98.5% |
| Financial income | 75/76B | €156 | €373 | +€216 | +138.7% |
| Recurring financial income | 75 | €156 | €373 | +€216 | +138.7% |
| Financial charges | 65/66B | €6,043 | €4,161 | -€1,882 | -31.1% |
| Recurring financial charges | 65 | €5,884 | €4,161 | -€1,723 | -29.3% |
| Non-recurring financial charges | 66B | €159 | - | -€159 | |
| Profit (loss) for the period before taxes | 9903 | €41,673 | €90,605 | +€48,932 | +117.4% |
| Income taxes | 67/77 | €2,977 | €20,239 | +€17,262 | +579.8% |
| Profit (loss) for the period | 9904 | €38,696 | €70,366 | +€31,670 | +81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,696 | €70,366 | +€31,670 | +81.8% |
Source: filed annual accounts (NBB), fiscal 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.