MODUHOME: 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.
MODUHOME
Largest movements
- Receivables within one year +€775,231
up €775,231 (+55.1%), from €1.4m to €2.2m
of which Other amounts receivable: +€725,003
- Tangible fixed assets -€734,870
down €734,870 (-53.7%), from €1.4m to €633,120
of which Plant, machinery and equipment: -€665,710
- Cash -€165,809
down €165,809 (-61.2%), from €270,751 to €104,943
mainly Receivables within one year (-€775,231) and Contributions, distributions and other (-€310,000)
- Provisions -€246,854
no longer reported in 2025 (was €246,854)
- Profit (loss) carried forward -€198,373
down €198,373 (-9.1%), from €2.2m to €2.0m
- Trade debts +€187,442
up €187,442 (+99.4%), from €188,627 to €376,069
- Other debts +€171,121
up €171,121 (+117.1%), from €146,191 to €317,312
- Reserves -€39,000
down €39,000 (-23.3%), from €167,340 to €128,340
- Staff costs -€61,947
down €61,947 (-19.5%), from €318,382 to €256,435
- Taxes +€19,173
up €19,173 (+162.7%), from €11,783 to €30,955
- Depreciation -€8,972
down €8,972 (-9.2%), from €97,175 to €88,203
- Financial income -€8,199
down €8,199 (-99.9%), from €8,207 to €8
- Other operating charges -€6,185
down €6,185 (-38.5%), from €16,046 to €9,861
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 | €3,274,521 | €3,148,426 | -€126,095 | -3.9% |
| Fixed assets | 21/28 | €1,377,536 | €640,251 | -€737,285 | -53.5% |
| Intangible fixed assets | 21 | €8,997 | €6,581 | -€2,415 | -26.8% |
| Tangible fixed assets | 22/27 | €1,367,989 | €633,120 | -€734,870 | -53.7% |
| Land and buildings | 22 | €471,494 | €456,738 | -€14,756 | -3.1% |
| Plant, machinery and equipment | 23 | €703,240 | €37,530 | -€665,710 | -94.7% |
| Furniture and vehicles | 24 | €193,255 | €138,851 | -€54,404 | -28.2% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €1,896,985 | €2,508,175 | +€611,190 | +32.2% |
| Stocks and contracts in progress | 3 | €206,612 | €206,612 | = | 0.0% |
| Stocks | 30/36 | €206,612 | €206,612 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,405,946 | €2,181,177 | +€775,231 | +55.1% |
| Trade receivables | 40 | €390,421 | €440,649 | +€50,228 | +12.9% |
| Other amounts receivable | 41 | €1,015,525 | €1,740,528 | +€725,003 | +71.4% |
| Cash at bank and in hand | 54/58 | €270,751 | €104,943 | -€165,809 | -61.2% |
| Deferred charges and accrued income | 490/1 | €13,676 | €15,443 | +€1,768 | +12.9% |
| Total equity and liabilities | 10/49 | €3,274,521 | €3,148,426 | -€126,095 | -3.9% |
| Equity | 10/15 | €2,373,940 | €2,136,566 | -€237,373 | -10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €167,340 | €128,340 | -€39,000 | -23.3% |
| Distributable reserves | 133 | €167,340 | €128,340 | -€39,000 | -23.3% |
| Profit (loss) carried forward | 14 | €2,188,000 | €1,989,626 | -€198,373 | -9.1% |
| Provisions and deferred taxes | 16 | €246,854 | - | -€246,854 | |
| Provisions for liabilities and charges | 160/5 | €246,854 | - | -€246,854 | |
| Environmental obligations | 163 | €246,854 | - | -€246,854 | |
| Amounts payable | 17/49 | €653,727 | €1,011,859 | +€358,133 | +54.8% |
| Amounts payable after more than one year | 17 | €243,654 | €221,213 | -€22,441 | -9.2% |
| Financial debts | 170/4 | €243,654 | €221,213 | -€22,441 | -9.2% |
| Amounts payable within one year | 42/48 | €410,072 | €790,646 | +€380,574 | +92.8% |
| Current portion of amounts payable after more than one year | 42 | €22,041 | €22,441 | +€400 | +1.8% |
| Trade debts | 44 | €188,627 | €376,069 | +€187,442 | +99.4% |
| Suppliers | 440/4 | €188,627 | €376,069 | +€187,442 | +99.4% |
| Taxes, remuneration and social security | 45 | €53,214 | €74,824 | +€21,610 | +40.6% |
| Taxes | 450/3 | €5,194 | €35,601 | +€30,408 | +585.5% |
| Remuneration and social security | 454/9 | €48,020 | €39,223 | -€8,797 | -18.3% |
| Other amounts payable | 47/48 | €146,191 | €317,312 | +€171,121 | +117.1% |
| Non-recurring operating income | 76A | - | €246,854 | +€246,854 | |
| Remuneration, social security and pensions | 62 | €318,382 | €256,435 | -€61,947 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,175 | €88,203 | -€8,972 | -9.2% |
| Other operating charges | 640/8 | €16,046 | €9,861 | -€6,185 | -38.5% |
| Gross operating margin | 9900 | €462,869 | €467,896 | +€5,027 | +1.1% |
| Operating profit (loss) | 9901 | €31,266 | €113,397 | +€82,130 | +262.7% |
| Financial income | 75/76B | €8,207 | €8 | -€8,199 | -99.9% |
| Recurring financial income | 75 | €8,207 | €8 | -€8,199 | -99.9% |
| Financial charges | 65/66B | €8,180 | €9,823 | +€1,643 | +20.1% |
| Recurring financial charges | 65 | €8,180 | €9,823 | +€1,643 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €31,293 | €103,582 | +€72,289 | +231.0% |
| Income taxes | 67/77 | €11,783 | €30,955 | +€19,173 | +162.7% |
| Profit (loss) for the period | 9904 | €19,511 | €72,627 | +€53,116 | +272.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,511 | €72,627 | +€53,116 | +272.2% |
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 2 October 2026 via checked.be.