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.
HomeNess
Largest movements
- Receivables within one year -€3,136
down €3,136 (-76.8%), from €4,083 to €947
of which Trade receivables: -€3,493
- Intangible fixed assets +€1,998
new in 2025: €1,998
- Cash -€415
down €415 (-92.2%), from €450 to €35
mainly Net result for the year (-€11,614) and Tax, wage and social debts (-€6,458)
- Deferred charges and accrued income -€304
down €304 (-100.0%), from €304 to €0
- Other debts +€13,534
up €13,534 (+195.0%), from €6,940 to €20,473
- Profit (loss) carried forward -€11,614
down €11,614 (-115.4%), from -€10,061 to -€21,675
- Tax, wage and social debts -€6,458
down €6,458 (-100.0%), from €6,458 to €0
- Trade debts +€1,848
new in 2025: €1,848
- Short-term financial debts +€771
new in 2025: €771
- Gross operating margin -€5,949
down €5,949 (-153.5%), from -€3,876 to -€9,824
- Taxes +€455
up €455 (+641.4%), from €71 to €526
- Other operating charges +€372
up €372 (+82.4%), from €452 to €824
- Financial charges +€372
up €372 (+1129.1%), from €33 to €404
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 | €4,837 | €2,981 | -€1,856 | -38.4% |
| Fixed assets | 21/28 | - | €1,998 | +€1,998 | |
| Intangible fixed assets | 21 | - | €1,998 | +€1,998 | |
| Current assets | 29/58 | €4,837 | €983 | -€3,854 | -79.7% |
| Amounts receivable within one year | 40/41 | €4,083 | €947 | -€3,136 | -76.8% |
| Trade receivables | 40 | €4,083 | €590 | -€3,493 | -85.6% |
| Other amounts receivable | 41 | - | €357 | +€357 | |
| Current investments | 50/53 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €450 | €35 | -€415 | -92.2% |
| Deferred charges and accrued income | 490/1 | €304 | €0 | -€304 | -100.0% |
| Total equity and liabilities | 10/49 | €4,837 | €2,981 | -€1,856 | -38.4% |
| Equity | 10/15 | -€8,561 | -€20,175 | -€11,614 | -135.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,061 | -€21,675 | -€11,614 | -115.4% |
| Amounts payable | 17/49 | €13,398 | €23,156 | +€9,758 | +72.8% |
| Amounts payable within one year | 42/48 | €13,398 | €23,092 | +€9,694 | +72.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €771 | +€771 | |
| Credit institutions | 430/8 | - | €771 | +€771 | |
| Trade debts | 44 | - | €1,848 | +€1,848 | |
| Suppliers | 440/4 | - | €1,848 | +€1,848 | |
| Taxes, remuneration and social security | 45 | €6,458 | €0 | -€6,458 | -100.0% |
| Taxes | 450/3 | €6,458 | €0 | -€6,458 | -100.0% |
| Other amounts payable | 47/48 | €6,940 | €20,473 | +€13,534 | +195.0% |
| Accrued charges and deferred income | 492/3 | - | €64 | +€64 | |
| Remuneration, social security and pensions | 62 | - | €33 | +€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2 | +€2 | |
| Other operating charges | 640/8 | €452 | €824 | +€372 | +82.4% |
| Gross operating margin | 9900 | -€3,876 | -€9,824 | -€5,949 | -153.5% |
| Operating profit (loss) | 9901 | -€4,328 | -€10,684 | -€6,356 | -146.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €33 | €404 | +€372 | +1129.1% |
| Recurring financial charges | 65 | €33 | €404 | +€372 | +1129.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,360 | -€11,088 | -€6,728 | -154.3% |
| Income taxes | 67/77 | €71 | €526 | +€455 | +641.4% |
| Profit (loss) for the period | 9904 | -€4,431 | -€11,614 | -€7,183 | -162.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,431 | -€11,614 | -€7,183 | -162.1% |
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 27 September 2026 via checked.be.