THE HOMEMAKER: 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.
THE HOMEMAKER
Largest movements
- Cash -€26,142
down €26,142 (-27.2%), from €96,015 to €69,873
mainly Other debts (-€20,000) and Contributions, distributions and other (-€20,000)
- Receivables within one year +€3,564
up €3,564 (+39.1%), from €9,125 to €12,689
of which Other amounts receivable: +€4,790
- Other debts -€20,000
no longer reported in 2025 (was €20,000)
- Reserves -€1,586
down €1,586 (-2.3%), from €67,704 to €66,118
of which Distributable reserves: -€3,586
- Tax, wage and social debts -€1,382
down €1,382 (-18.0%), from €7,676 to €6,294
of which Remuneration and social security: -€2,250
- Gross operating margin -€19,456
down €19,456 (-43.2%), from €45,060 to €25,604
- Taxes -€4,790
down €4,790 (-40.0%), from €11,980 to €7,190
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.
Derived cash bridge
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 | €105,380 | €82,562 | -€22,818 | -21.7% |
| Formation expenses | 20 | €0 | - | = | |
| Current assets | 29/58 | €105,380 | €82,562 | -€22,818 | -21.7% |
| Amounts receivable within one year | 40/41 | €9,125 | €12,689 | +€3,564 | +39.1% |
| Trade receivables | 40 | €6,105 | €4,879 | -€1,226 | -20.1% |
| Other amounts receivable | 41 | €3,020 | €7,810 | +€4,790 | +159% |
| Cash at bank and in hand | 54/58 | €96,015 | €69,873 | -€26,142 | -27.2% |
| Deferred charges and accrued income | 490/1 | €240 | - | -€240 | |
| Total equity and liabilities | 10/49 | €105,380 | €82,562 | -€22,818 | -21.7% |
| Equity | 10/15 | €77,704 | €76,118 | -€1,586 | -2.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €67,704 | €66,118 | -€1,586 | -2.3% |
| Non-distributable reserves | 130/1 | €13,000 | €15,000 | +€2,000 | +15.4% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Other | 1319 | €12,000 | €14,000 | +€2,000 | +16.7% |
| Distributable reserves | 133 | €54,704 | €51,118 | -€3,586 | -6.6% |
| Amounts payable | 17/49 | €27,676 | €6,444 | -€21,232 | -76.7% |
| Amounts payable within one year | 42/48 | €27,676 | €6,444 | -€21,232 | -76.7% |
| Trade debts | 44 | - | €150 | +€150 | |
| Suppliers | 440/4 | - | €150 | +€150 | |
| Taxes, remuneration and social security | 45 | €7,676 | €6,294 | -€1,382 | -18.0% |
| Taxes | 450/3 | €3,426 | €4,294 | +€868 | +25.3% |
| Remuneration and social security | 454/9 | €4,250 | €2,000 | -€2,250 | -52.9% |
| Other amounts payable | 47/48 | €20,000 | - | -€20,000 | |
| Gross operating margin | 9900 | €45,060 | €25,604 | -€19,456 | -43.2% |
| Operating profit (loss) | 9901 | €45,060 | €25,604 | -€19,456 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €45,060 | €25,604 | -€19,456 | -43.2% |
| Income taxes | 67/77 | €11,980 | €7,190 | -€4,790 | -40.0% |
| Profit (loss) for the period | 9904 | €33,080 | €18,414 | -€14,666 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,080 | €18,414 | -€14,666 | -44.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.