A-HUIS: 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.
A-HUIS
Largest movements
- Tangible fixed assets -€54,802
down €54,802 (-5.4%), from €1.0m to €965,062
of which Land and buildings: -€52,254
- Cash -€29,378
down €29,378 (-80.7%), from €36,425 to €7,047
mainly Debts after one year (-€113,373) and Investment in fixed assets (net) (-€37,584)
- Debts after one year -€113,373
down €113,373 (-16.3%), from €694,399 to €581,026
- Current portion of long-term debt +€30,677
up €30,677 (+39.4%), from €77,861 to €108,538
- Reserves +€20,931
up €20,931 (+12.0%), from €174,714 to €195,645
of which Distributable reserves: +€20,931
- Trade debts -€17,913
down €17,913 (-85.2%), from €21,022 to €3,109
- Gross operating margin +€5,776
up €5,776 (+4.2%), from €137,163 to €142,940
- Taxes +€2,717
up €2,717 (+59.1%), from €4,595 to €7,313
- Depreciation +€2,104
up €2,104 (+2.3%), from €90,282 to €92,387
- Financial charges -€2,041
down €2,041 (-10.8%), from €18,837 to €16,796
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 | €1,086,591 | €1,004,733 | -€81,858 | -7.5% |
| Fixed assets | 21/28 | €1,019,864 | €965,062 | -€54,802 | -5.4% |
| Tangible fixed assets | 22/27 | €1,019,864 | €965,062 | -€54,802 | -5.4% |
| Land and buildings | 22 | €1,010,826 | €958,572 | -€52,254 | -5.2% |
| Plant, machinery and equipment | 23 | €9,038 | €6,374 | -€2,664 | -29.5% |
| Furniture and vehicles | 24 | - | €116 | +€116 | |
| Current assets | 29/58 | €66,727 | €39,671 | -€27,056 | -40.5% |
| Amounts receivable within one year | 40/41 | €250 | €1,250 | +€1,000 | +400% |
| Trade receivables | 40 | - | €1,000 | +€1,000 | |
| Other amounts receivable | 41 | €250 | €250 | = | 0.0% |
| Current investments | 50/53 | €30,052 | €30,052 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,425 | €7,047 | -€29,378 | -80.7% |
| Deferred charges and accrued income | 490/1 | - | €1,322 | +€1,322 | |
| Total equity and liabilities | 10/49 | €1,086,591 | €1,004,733 | -€81,858 | -7.5% |
| Equity | 10/15 | €288,714 | €309,645 | +€20,931 | +7.2% |
| Contributions | 10/11 | €114,000 | €114,000 | = | 0.0% |
| Reserves | 13 | €174,714 | €195,645 | +€20,931 | +12.0% |
| Non-distributable reserves | 130/1 | €30,052 | €30,052 | = | 0.0% |
| Own shares acquired | 1312 | €30,052 | €30,052 | = | 0.0% |
| Distributable reserves | 133 | €144,662 | €165,593 | +€20,931 | +14.5% |
| Amounts payable | 17/49 | €797,877 | €695,087 | -€102,789 | -12.9% |
| Amounts payable after more than one year | 17 | €694,399 | €581,026 | -€113,373 | -16.3% |
| Financial debts | 170/4 | €694,399 | €581,026 | -€113,373 | -16.3% |
| Amounts payable within one year | 42/48 | €103,478 | €113,960 | +€10,482 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €77,861 | €108,538 | +€30,677 | +39.4% |
| Trade debts | 44 | €21,022 | €3,109 | -€17,913 | -85.2% |
| Suppliers | 440/4 | €21,022 | €3,109 | -€17,913 | -85.2% |
| Taxes, remuneration and social security | 45 | €4,595 | €2,313 | -€2,283 | -49.7% |
| Taxes | 450/3 | €4,595 | €2,313 | -€2,283 | -49.7% |
| Accrued charges and deferred income | 492/3 | - | €102 | +€102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,282 | €92,387 | +€2,104 | +2.3% |
| Other operating charges | 640/8 | €5,206 | €5,514 | +€308 | +5.9% |
| Non-recurring operating charges | 66A | €5,977 | €0 | -€5,977 | -100% |
| Gross operating margin | 9900 | €137,163 | €142,940 | +€5,776 | +4.2% |
| Operating profit (loss) | 9901 | €35,699 | €45,039 | +€9,341 | +26.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €18,837 | €16,796 | -€2,041 | -10.8% |
| Recurring financial charges | 65 | €18,837 | €16,796 | -€2,041 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €16,863 | €28,244 | +€11,381 | +67.5% |
| Income taxes | 67/77 | €4,595 | €7,313 | +€2,717 | +59.1% |
| Profit (loss) for the period | 9904 | €12,268 | €20,931 | +€8,664 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,268 | €20,931 | +€8,664 | +70.6% |
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 19 October 2026 via checked.be.