B&N HOUT: what changed
What changed
B&N HOUT
NACE 16.230, Manufacture of other builders' carpentry and joinery
filed annual accounts (NBB)
Net result for the year
€42,522
2024 · €34,533+€7,989
Equity
€207,093
2024 · €164,571+€42,522
Cash
€40,049
2024 · €16,237+€23,811
Balance sheet total
€1.0m
2024 · €1.1m-€52,233
Largest movements
Assets
- Tangible fixed assets -€42,620
down €42,620 (-6.1%), from €696,512 to €653,892
of which Land and buildings: -€30,803
- Cash +€23,811
up €23,811 (+147%), from €16,237 to €40,049
mainly Depreciation (+€43,885) and Net result for the year (+€42,522)
- Stocks and contracts -€22,487
down €22,487 (-7.1%), from €315,147 to €292,660
Equity and liabilities
- Debts after one year -€59,785
down €59,785 (-13.5%), from €442,993 to €383,208
- Reserves +€42,522
up €42,522 (+65.9%), from €64,571 to €107,093
- Other debts -€36,584
down €36,584 (-9.6%), from €379,379 to €342,795
Income statement
- Gross operating margin +€5,759
up €5,759 (+5.6%), from €103,446 to €109,205
- Depreciation -€3,771
down €3,771 (-7.9%), from €47,656 to €43,885
- Taxes +€2,506
up €2,506 (+72.6%), from €3,453 to €5,959
- Financial charges -€1,435
down €1,435 (-13.0%), from €11,016 to €9,581
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€34,533
Gross operating margin
+€5,759
Depreciation
+€3,771
Other operating charges
-€400
Financial income
-€71
Financial charges
+€1,435
Taxes
-€2,506
Result 2025
€42,522
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€86,272
Investment
-€1,265
Financing
-€61,196
Cash 2024
€16,237
From operations (derived)
+€86,272
Net result for the year
+€42,522
Depreciation
+€43,885
Stocks and contracts
+€22,487
Receivables within one year
+€10,708
Deferred charges and accrued income
+€229
Trade debts
+€1,472
Tax, wage and social debts
-€207
Other debts
-€36,584
Accrued charges and deferred income
+€1,760
Investment (derived)
-€1,265
Investment in fixed assets (net)
-€1,265
Financing
-€61,196
Debts after one year
-€59,785
Current portion of long-term debt
-€1,411
Cash 2025
€40,049
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,076,066 | €1,023,833 | -€52,233 | -4.9% |
| Fixed assets | 21/28 | €699,012 | €656,392 | -€42,620 | -6.1% |
| Tangible fixed assets | 22/27 | €696,512 | €653,892 | -€42,620 | -6.1% |
| Land and buildings | 22 | €632,481 | €601,677 | -€30,803 | -4.9% |
| Plant, machinery and equipment | 23 | €59,541 | €49,962 | -€9,579 | -16.1% |
| Furniture and vehicles | 24 | €1,103 | €859 | -€245 | -22.2% |
| Leasing and similar rights | 25 | €1,393 | €0 | -€1,393 | -100% |
| Other tangible fixed assets | 26 | €1,994 | €1,394 | -€600 | -30.1% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €377,054 | €367,441 | -€9,613 | -2.5% |
| Stocks and contracts in progress | 3 | €315,147 | €292,660 | -€22,487 | -7.1% |
| Stocks | 30/36 | €315,147 | €292,660 | -€22,487 | -7.1% |
| Amounts receivable within one year | 40/41 | €41,196 | €30,488 | -€10,708 | -26.0% |
| Trade receivables | 40 | €41,196 | €30,488 | -€10,708 | -26.0% |
| Cash at bank and in hand | 54/58 | €16,237 | €40,049 | +€23,811 | +147% |
| Deferred charges and accrued income | 490/1 | €4,473 | €4,245 | -€229 | -5.1% |
| Total equity and liabilities | 10/49 | €1,076,066 | €1,023,833 | -€52,233 | -4.9% |
| Equity | 10/15 | €164,571 | €207,093 | +€42,522 | +25.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €64,571 | €107,093 | +€42,522 | +65.9% |
| Distributable reserves | 133 | €64,571 | €107,093 | +€42,522 | +65.9% |
| Amounts payable | 17/49 | €911,494 | €816,739 | -€94,755 | -10.4% |
| Amounts payable after more than one year | 17 | €442,993 | €383,208 | -€59,785 | -13.5% |
| Financial debts | 170/4 | €442,993 | €383,208 | -€59,785 | -13.5% |
| Amounts payable within one year | 42/48 | €468,501 | €431,771 | -€36,730 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €60,984 | €59,572 | -€1,411 | -2.3% |
| Trade debts | 44 | €752 | €2,224 | +€1,472 | +196% |
| Suppliers | 440/4 | €752 | €2,224 | +€1,472 | +196% |
| Taxes, remuneration and social security | 45 | €27,387 | €27,180 | -€207 | -0.8% |
| Taxes | 450/3 | €19,513 | €22,549 | +€3,035 | +15.6% |
| Remuneration and social security | 454/9 | €7,873 | €4,631 | -€3,242 | -41.2% |
| Other amounts payable | 47/48 | €379,379 | €342,795 | -€36,584 | -9.6% |
| Accrued charges and deferred income | 492/3 | €0 | €1,760 | +€1,760 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,656 | €43,885 | -€3,771 | -7.9% |
| Other operating charges | 640/8 | €8,658 | €9,057 | +€400 | +4.6% |
| Gross operating margin | 9900 | €103,446 | €109,205 | +€5,759 | +5.6% |
| Operating profit (loss) | 9901 | €47,132 | €56,262 | +€9,130 | +19.4% |
| Financial income | 75/76B | €1,871 | €1,800 | -€71 | -3.8% |
| Recurring financial income | 75 | €1,871 | €1,800 | -€71 | -3.8% |
| Financial charges | 65/66B | €11,016 | €9,581 | -€1,435 | -13.0% |
| Recurring financial charges | 65 | €11,016 | €9,581 | -€1,435 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €37,987 | €48,481 | +€10,494 | +27.6% |
| Income taxes | 67/77 | €3,453 | €5,959 | +€2,506 | +72.6% |
| Profit (loss) for the period | 9904 | €34,533 | €42,522 | +€7,989 | +23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,533 | €42,522 | +€7,989 | +23.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.