HOMYAR: 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.
HOMYAR
Largest movements
- Financial fixed assets -€7.8m
down €7.8m (-40.5%), from €19.3m to €11.5m
- Receivables within one year -€5.3m
down €5.3m (-40.4%), from €13.1m to €7.8m
of which Other amounts receivable: -€5.3m
- Profit (loss) carried forward -€13.6m
down €13.6m, from €12.5m to -€1.1m
- Debts after one year +€932,618
up €932,618 (+10.3%), from €9.0m to €10.0m
- Other debts -€901,944
down €901,944 (-11.5%), from €7.8m to €6.9m
- Current portion of long-term debt +€558,908
up €558,908 (+48.2%), from €1.2m to €1.7m
- Financial charges +€7.0m
up €7.0m (+340%), from €2.1m to €9.1m
of which Non-recurring financial charges: +€7.0m
- Financial income -€4.8m
down €4.8m (-92.1%), from €5.2m to €406,254
of which Non-recurring financial income: -€4.0m
- Turnover +€36,333
up €36,333 (+113%), from €32,252 to €68,585
- Services and other goods +€35,782
up €35,782 (+89.9%), from €39,809 to €75,591
- Other operating income +€5,314
up €5,314 (+8.8%), from €60,615 to €65,929
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,808,356 | €19,810,614 | -€13.0m | -39.6% |
| Fixed assets | 21/28 | €19,306,073 | €11,483,654 | -€7.8m | -40.5% |
| Financial fixed assets | 28 | €19,306,073 | €11,483,654 | -€7.8m | -40.5% |
| Affiliated companies | 280/1 | €19,306,073 | €11,483,654 | -€7.8m | -40.5% |
| Participating interests | 280 | €19,306,073 | €10,770,000 | -€8.5m | -44.2% |
| Amounts receivable | 281 | €0 | €713,654 | +€713,654 | |
| Current assets | 29/58 | €13,502,283 | €8,326,960 | -€5.2m | -38.3% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €13,081,173 | €7,801,355 | -€5.3m | -40.4% |
| Trade receivables | 40 | €97,655 | €138,984 | +€41,329 | +42.3% |
| Other amounts receivable | 41 | €12,983,518 | €7,662,371 | -€5.3m | -41.0% |
| Cash at bank and in hand | 54/58 | €2,824 | €106,192 | +€103,368 | +3,660% |
| Deferred charges and accrued income | 490/1 | €418,286 | €419,413 | +€1,127 | +0.3% |
| Total equity and liabilities | 10/49 | €32,808,356 | €19,810,614 | -€13.0m | -39.6% |
| Equity | 10/15 | €14,519,059 | €877,479 | -€13.6m | -94.0% |
| Contributions | 10/11 | €2,020,000 | €2,020,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,499,059 | -€1,142,521 | -€13.6m | |
| Amounts payable | 17/49 | €18,289,297 | €18,933,135 | +€643,837 | +3.5% |
| Amounts payable after more than one year | 17 | €9,022,803 | €9,955,420 | +€932,618 | +10.3% |
| Financial debts | 170/4 | €9,022,803 | €9,955,420 | +€932,618 | +10.3% |
| Credit institutions | 173 | €5,122,803 | €5,171,304 | +€48,501 | +0.9% |
| Other loans | 174 | €3,900,000 | €4,784,117 | +€884,117 | +22.7% |
| Amounts payable within one year | 42/48 | €8,993,665 | €8,646,719 | -€346,946 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €1,159,699 | €1,718,607 | +€558,908 | +48.2% |
| Trade debts | 44 | €18,615 | €14,705 | -€3,909 | -21.0% |
| Suppliers | 440/4 | €18,615 | €14,705 | -€3,909 | -21.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,815,351 | €6,913,406 | -€901,944 | -11.5% |
| Accrued charges and deferred income | 492/3 | €272,830 | €330,995 | +€58,165 | +21.3% |
| Operating income | 70/76A | €92,867 | €134,514 | +€41,647 | +44.8% |
| Turnover | 70 | €32,252 | €68,585 | +€36,333 | +113% |
| Other operating income | 74 | €60,615 | €65,929 | +€5,314 | +8.8% |
| Operating charges | 60/66A | €39,809 | €75,591 | +€35,782 | +89.9% |
| Services and other goods | 61 | €39,809 | €75,591 | +€35,782 | +89.9% |
| Operating profit (loss) | 9901 | €53,058 | €58,923 | +€5,865 | +11.1% |
| Financial income | 75/76B | €5,166,687 | €406,254 | -€4.8m | -92.1% |
| Recurring financial income | 75 | €1,166,687 | €406,254 | -€760,433 | -65.2% |
| Income from financial fixed assets | 750 | €760,000 | €3,149 | -€756,851 | -99.6% |
| Income from current assets | 751 | €406,685 | €403,106 | -€3,579 | -0.9% |
| Other financial income | 752/9 | €2 | €0 | -€2 | -100% |
| Non-recurring financial income | 76B | €4,000,000 | €0 | -€4.0m | -100% |
| Financial charges | 65/66B | €2,070,030 | €9,106,757 | +€7.0m | +340% |
| Recurring financial charges | 65 | €560,030 | €570,684 | +€10,654 | +1.9% |
| Debt charges | 650 | €534,651 | €551,951 | +€17,300 | +3.2% |
| Other financial charges | 652/9 | €25,379 | €18,733 | -€6,646 | -26.2% |
| Non-recurring financial charges | 66B | €1,510,000 | €8,536,073 | +€7.0m | +465% |
| Profit (loss) for the period before taxes | 9903 | €3,149,715 | -€8,641,580 | -€11.8m | |
| Income taxes | 67/77 | -€318 | €0 | +€318 | |
| Taxes | 670/3 | €0 | - | = | |
| Tax adjustments and reversals of tax provisions | 77 | €318 | €0 | -€318 | -100% |
| Profit (loss) for the period | 9904 | €3,150,033 | -€8,641,580 | -€11.8m | |
| Profit (loss) for the period to be appropriated | 9905 | €3,150,033 | -€8,641,580 | -€11.8m |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.