DE HOUTGROOTMEESTER: 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.
DE HOUTGROOTMEESTER
Largest movements
- Receivables within one year +€25,185
up €25,185 (+285%), from €8,849 to €34,034
of which Trade receivables: +€26,391
- Cash +€8,968
up €8,968 (+21.4%), from €41,946 to €50,915
mainly Net result for the year (+€25,219) and Tax, wage and social debts (+€8,285)
- Tangible fixed assets -€1,974
down €1,974 (-23.6%), from €8,358 to €6,384
of which Furniture and vehicles: -€2,665
- Profit (loss) carried forward +€13,426
up €13,426, from -€13,426 to €0
- Reserves +€11,793
up €11,793 (+28.0%), from €42,123 to €53,916
- Tax, wage and social debts +€8,285
up €8,285, from €0 to €8,285
- Other debts +€6,913
up €6,913 (+44.1%), from €15,681 to €22,594
- Trade debts -€5,748
down €5,748 (-94.4%), from €6,087 to €339
- Gross operating margin +€27,613
up €27,613 (+259%), from €10,647 to €38,260
- Taxes +€5,842
new in 2025: €5,842
- Depreciation -€3,151
down €3,151 (-38.1%), from €8,261 to €5,109
- Financial charges +€1,058
up €1,058 (+377%), from €281 to €1,339
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 | €59,418 | €91,333 | +€31,915 | +53.7% |
| Fixed assets | 21/28 | €8,358 | €6,384 | -€1,974 | -23.6% |
| Tangible fixed assets | 22/27 | €8,358 | €6,384 | -€1,974 | -23.6% |
| Plant, machinery and equipment | 23 | €1,126 | €1,818 | +€691 | +61.4% |
| Furniture and vehicles | 24 | €7,232 | €4,567 | -€2,665 | -36.9% |
| Current assets | 29/58 | €51,060 | €84,949 | +€33,889 | +66.4% |
| Amounts receivable within one year | 40/41 | €8,849 | €34,034 | +€25,185 | +285% |
| Trade receivables | 40 | €1,643 | €28,034 | +€26,391 | +1,606% |
| Other amounts receivable | 41 | €7,206 | €6,000 | -€1,206 | -16.7% |
| Cash at bank and in hand | 54/58 | €41,946 | €50,915 | +€8,968 | +21.4% |
| Deferred charges and accrued income | 490/1 | €265 | €0 | -€265 | -100% |
| Total equity and liabilities | 10/49 | €59,418 | €91,333 | +€31,915 | +53.7% |
| Equity | 10/15 | €34,897 | €60,116 | +€25,219 | +72.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,123 | €53,916 | +€11,793 | +28.0% |
| Distributable reserves | 133 | €42,123 | €53,916 | +€11,793 | +28.0% |
| Profit (loss) carried forward | 14 | -€13,426 | €0 | +€13,426 | |
| Amounts payable | 17/49 | €24,522 | €31,217 | +€6,696 | +27.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €24,522 | €31,217 | +€6,696 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €2,754 | €0 | -€2,754 | -100% |
| Trade debts | 44 | €6,087 | €339 | -€5,748 | -94.4% |
| Suppliers | 440/4 | €6,087 | €339 | -€5,748 | -94.4% |
| Taxes, remuneration and social security | 45 | €0 | €8,285 | +€8,285 | |
| Taxes | 450/3 | €0 | €8,285 | +€8,285 | |
| Other amounts payable | 47/48 | €15,681 | €22,594 | +€6,913 | +44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,261 | €5,109 | -€3,151 | -38.1% |
| Other operating charges | 640/8 | €791 | €751 | -€41 | -5.2% |
| Gross operating margin | 9900 | €10,647 | €38,260 | +€27,613 | +259% |
| Operating profit (loss) | 9901 | €1,595 | €32,400 | +€30,806 | +1,932% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €281 | €1,339 | +€1,058 | +377% |
| Recurring financial charges | 65 | €281 | €1,339 | +€1,058 | +377% |
| Profit (loss) for the period before taxes | 9903 | €1,314 | €31,061 | +€29,747 | +2,264% |
| Income taxes | 67/77 | - | €5,842 | +€5,842 | |
| Profit (loss) for the period | 9904 | €1,314 | €25,219 | +€23,905 | +1,820% |
| Profit (loss) for the period to be appropriated | 9905 | €1,314 | €25,219 | +€23,905 | +1,820% |
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 15 October 2026 via checked.be.