BOUWONDERNEMING HOUBLON: 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.
BOUWONDERNEMING HOUBLON
Largest movements
- Receivables within one year +€15,364
up €15,364 (+520%), from €2,952 to €18,316
of which Trade receivables: +€15,856
- Deferred charges and accrued income -€1,395
down €1,395 (-44.4%), from €3,145 to €1,750
- Cash +€985
up €985 (+6.6%), from €14,937 to €15,922
mainly Net result for the year (+€10,951) and Other debts (+€9,076)
- Tangible fixed assets -€975
down €975 (-42.1%), from €2,316 to €1,341
of which Plant, machinery and equipment: -€570
- Other debts +€9,076
up €9,076 (+145%), from €6,261 to €15,338
- Tax, wage and social debts +€3,196
new in 2025: €3,196
of which Remuneration and social security: +€2,000
- Profit (loss) carried forward +€1,860
no longer reported in 2025 (was -€1,860)
- Gross operating margin +€12,976
up €12,976 (+554%), from €2,341 to €15,317
- Taxes +€2,607
new in 2025: €2,607
- Depreciation -€2,575
down €2,575 (-72.5%), from €3,549 to €975
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 | €23,350 | €37,329 | +€13,979 | +59.9% |
| Fixed assets | 21/28 | €2,316 | €1,341 | -€975 | -42.1% |
| Tangible fixed assets | 22/27 | €2,316 | €1,341 | -€975 | -42.1% |
| Plant, machinery and equipment | 23 | €719 | €149 | -€570 | -79.3% |
| Furniture and vehicles | 24 | €1,597 | €1,192 | -€405 | -25.4% |
| Current assets | 29/58 | €21,034 | €35,988 | +€14,954 | +71.1% |
| Amounts receivable within one year | 40/41 | €2,952 | €18,316 | +€15,364 | +520% |
| Trade receivables | 40 | €855 | €16,711 | +€15,856 | +1,854% |
| Other amounts receivable | 41 | €2,097 | €1,605 | -€492 | -23.5% |
| Cash at bank and in hand | 54/58 | €14,937 | €15,922 | +€985 | +6.6% |
| Deferred charges and accrued income | 490/1 | €3,145 | €1,750 | -€1,395 | -44.4% |
| Total equity and liabilities | 10/49 | €23,350 | €37,329 | +€13,979 | +59.9% |
| Equity | 10/15 | €15,365 | €17,225 | +€1,860 | +12.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €11,225 | €11,225 | = | 0.0% |
| Distributable reserves | 133 | €11,225 | €11,225 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,860 | - | +€1,860 | |
| Amounts payable | 17/49 | €7,985 | €20,104 | +€12,120 | +152% |
| Amounts payable within one year | 42/48 | €7,692 | €19,981 | +€12,290 | +160% |
| Trade debts | 44 | €1,430 | €1,448 | +€18 | +1.2% |
| Suppliers | 440/4 | €1,430 | €1,448 | +€18 | +1.2% |
| Taxes, remuneration and social security | 45 | - | €3,196 | +€3,196 | |
| Taxes | 450/3 | - | €1,196 | +€1,196 | |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €6,261 | €15,338 | +€9,076 | +145% |
| Accrued charges and deferred income | 492/3 | €293 | €123 | -€170 | -58.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,549 | €975 | -€2,575 | -72.5% |
| Other operating charges | 640/8 | €774 | €707 | -€68 | -8.8% |
| Non-recurring operating charges | 66A | - | €151 | +€151 | |
| Gross operating margin | 9900 | €2,341 | €15,317 | +€12,976 | +554% |
| Operating profit (loss) | 9901 | -€1,982 | €13,484 | +€15,466 | |
| Financial income | 75/76B | €64 | €146 | +€82 | +127% |
| Recurring financial income | 75 | €64 | €146 | +€82 | +127% |
| Financial charges | 65/66B | €48 | €72 | +€24 | +49.7% |
| Recurring financial charges | 65 | €48 | €72 | +€24 | +49.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,966 | €13,558 | +€15,524 | |
| Income taxes | 67/77 | - | €2,607 | +€2,607 | |
| Profit (loss) for the period | 9904 | -€1,966 | €10,951 | +€12,917 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,966 | €10,951 | +€12,917 |
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 25 October 2026 via checked.be.