HOMYAS: 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.
HOMYAS
Largest movements
- Financial fixed assets -€5.4m
down €5.4m (-67.9%), from €8.0m to €2.6m
- Receivables within one year +€3.3m
up €3.3m (+5191.9%), from €63,554 to €3.4m
of which Other amounts receivable: +€3.3m
- Deferred charges and accrued income +€99,651
up €99,651 (+325.9%), from €30,582 to €130,233
- Profit (loss) carried forward -€6.1m
down €6.1m (-548.8%), from -€1.1m to -€7.2m
- Short-term financial debts +€2.7m
new in 2024: €2.7m
- Debts after one year +€1.4m
up €1.4m (+15.5%), from €8.9m to €10.2m
- Financial charges +€5.5m
up €5.5m (+714.7%), from €766,653 to €6.2m
of which Non-recurring financial charges: +€5.4m
- Financial income +€99,651
up €99,651 (+325.9%), from €30,582 to €130,233
- Turnover +€38,774
up €38,774 (+278.5%), from €13,922 to €52,696
- Services and other goods +€35,819
up €35,819 (+156.2%), from €22,932 to €58,751
- Other operating income +€3,078
up €3,078 (+11.4%), from €27,067 to €30,146
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.
Cash bridge derived
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 | €8,083,002 | €6,056,108 | -€2.0m | -25.1% |
| Fixed assets | 21/28 | €7,979,332 | €2,562,678 | -€5.4m | -67.9% |
| Financial fixed assets | 28 | €7,979,332 | €2,562,678 | -€5.4m | -67.9% |
| Affiliated companies | 280/1 | €7,979,332 | €2,562,678 | -€5.4m | -67.9% |
| Participating interests | 280 | €6,046,307 | €0 | -€6.0m | -100.0% |
| Amounts receivable | 281 | €1,933,024 | €2,562,678 | +€629,654 | +32.6% |
| Current assets | 29/58 | €103,671 | €3,493,430 | +€3.4m | +3269.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €63,554 | €3,363,197 | +€3.3m | +5191.9% |
| Trade receivables | 40 | €63,552 | €64,841 | +€1,290 | +2.0% |
| Other amounts receivable | 41 | €2 | €3,298,356 | +€3.3m | +132463984.3% |
| Cash at bank and in hand | 54/58 | €9,535 | €0 | -€9,535 | -100.0% |
| Deferred charges and accrued income | 490/1 | €30,582 | €130,233 | +€99,651 | +325.9% |
| Total equity and liabilities | 10/49 | €8,083,002 | €6,056,108 | -€2.0m | -25.1% |
| Equity | 10/15 | -€1,090,650 | -€7,185,934 | -€6.1m | -558.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,110,650 | -€7,205,934 | -€6.1m | -548.8% |
| Amounts payable | 17/49 | €9,173,652 | €13,242,042 | +€4.1m | +44.3% |
| Amounts payable after more than one year | 17 | €8,874,851 | €10,246,058 | +€1.4m | +15.5% |
| Financial debts | 170/4 | €8,874,851 | €10,246,058 | +€1.4m | +15.5% |
| Other loans | 174 | €8,874,851 | €10,246,058 | +€1.4m | +15.5% |
| Amounts payable within one year | 42/48 | €162,278 | €2,835,545 | +€2.7m | +1647.3% |
| Financial debts | 43 | - | €2,727,268 | +€2.7m | |
| Credit institutions | 430/8 | - | €2,727,268 | +€2.7m | |
| Trade debts | 44 | €26,750 | €13,142 | -€13,608 | -50.9% |
| Suppliers | 440/4 | €26,750 | €13,142 | -€13,608 | -50.9% |
| Other amounts payable | 47/48 | €135,528 | €95,135 | -€40,392 | -29.8% |
| Accrued charges and deferred income | 492/3 | €136,523 | €160,439 | +€23,916 | +17.5% |
| Operating income | 70/76A | €40,989 | €82,841 | +€41,852 | +102.1% |
| Turnover | 70 | €13,922 | €52,696 | +€38,774 | +278.5% |
| Other operating income | 74 | €27,067 | €30,146 | +€3,078 | +11.4% |
| Operating charges | 60/66A | €22,932 | €62,507 | +€39,575 | +172.6% |
| Services and other goods | 61 | €22,932 | €58,751 | +€35,819 | +156.2% |
| Other operating charges | 640/8 | €0 | €2,768 | +€2,768 | |
| Non-recurring operating charges | 66A | - | €989 | +€989 | |
| Operating profit (loss) | 9901 | €18,057 | €20,334 | +€2,277 | +12.6% |
| Financial income | 75/76B | €30,582 | €130,233 | +€99,651 | +325.9% |
| Recurring financial income | 75 | €30,582 | €130,233 | +€99,651 | +325.9% |
| Income from financial fixed assets | 750 | €28,995 | €28,995 | = | 0.0% |
| Income from current assets | 751 | €1,586 | €101,238 | +€99,651 | +6282.2% |
| Financial charges | 65/66B | €766,653 | €6,245,851 | +€5.5m | +714.7% |
| Recurring financial charges | 65 | €136,653 | €199,544 | +€62,891 | +46.0% |
| Debt charges | 650 | €136,523 | €193,150 | +€56,627 | +41.5% |
| Other financial charges | 652/9 | €130 | €6,394 | +€6,265 | +4828.2% |
| Non-recurring financial charges | 66B | €630,000 | €6,046,307 | +€5.4m | +859.7% |
| Profit (loss) for the period before taxes | 9903 | -€718,014 | -€6,095,284 | -€5.4m | -748.9% |
| Profit (loss) for the period | 9904 | -€718,014 | -€6,095,284 | -€5.4m | -748.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€718,014 | -€6,095,284 | -€5.4m | -748.9% |
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 12 October 2026 via checked.be.