HAUMONT: 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.
What changed
HAUMONT
NACE 23.660, Manufacture of other non-metallic mineral products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€13,475
2024 · -€16,825+€3,350
Equity
€176,658
2024 · €190,132-€13,475
Cash
€11,027
2024 · €12,671-€1,645
Balance sheet total
€1.7m
2024 · €1.8m-€67,090
Largest movements
Assets
- Stocks and contracts -€44,543
down €44,543 (-6.1%), from €726,094 to €681,551
- Tangible fixed assets -€38,630
down €38,630 (-9.6%), from €400,431 to €361,802
of which Land and buildings: -€21,883
Equity and liabilities
- Debts after one year -€54,575
down €54,575 (-25.6%), from €213,429 to €158,854
Income statement
- Gross operating margin +€50,531
up €50,531 (+215%), from €23,550 to €74,081
- Financial charges +€48,830
up €48,830 (+374%), from €13,057 to €61,887
- Taxes +€6,864
up €6,864 (+7,443%), from €92 to €6,956
- Depreciation -€5,591
down €5,591 (-19.4%), from €28,750 to €23,159
- Other operating charges -€1,665
down €1,665 (-49.4%), from €3,373 to €1,708
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.
Result 2024
-€16,825
Gross operating margin
+€50,531
Depreciation
+€5,591
Other operating charges
+€1,665
Financial income
+€1,256
Financial charges
-€48,830
Taxes
-€6,864
Result 2025
-€13,475
raises the resultlowers the result
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.
From operations
+€45,567
Investment
+€6,521
Financing
-€53,733
Cash 2024
€12,671
From operations (derived)
+€45,567
Net result for the year
-€13,475
Depreciation
+€23,159
Stocks and contracts
+€44,543
Receivables within one year
+€4,589
Deferred charges and accrued income
-€13,366
Trade debts
-€11,333
Tax, wage and social debts
+€95
Other debts
+€11,176
Accrued charges and deferred income
+€179
Investment (derived)
+€6,521
Investment in fixed assets (net)
+€15,521
Current investments
-€9,000
Financing
-€53,733
Debts after one year
-€54,575
Current portion of long-term debt
+€842
Cash 2025
€11,027
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,792,182 | €1,725,091 | -€67,090 | -3.7% |
| Fixed assets | 21/28 | €716,654 | €677,974 | -€38,680 | -5.4% |
| Tangible fixed assets | 22/27 | €400,431 | €361,802 | -€38,630 | -9.6% |
| Land and buildings | 22 | €381,925 | €360,041 | -€21,883 | -5.7% |
| Plant, machinery and equipment | 23 | €156 | €0 | -€156 | -100% |
| Furniture and vehicles | 24 | €18,350 | €1,760 | -€16,590 | -90.4% |
| Financial fixed assets | 28 | €316,222 | €316,172 | -€50 | 0.0% |
| Current assets | 29/58 | €1,075,528 | €1,047,117 | -€28,411 | -2.6% |
| Stocks and contracts in progress | 3 | €726,094 | €681,551 | -€44,543 | -6.1% |
| Stocks | 30/36 | €726,094 | €681,551 | -€44,543 | -6.1% |
| Amounts receivable within one year | 40/41 | €329,570 | €324,982 | -€4,589 | -1.4% |
| Trade receivables | 40 | €19,332 | €21,834 | +€2,502 | +12.9% |
| Other amounts receivable | 41 | €310,238 | €303,147 | -€7,091 | -2.3% |
| Current investments | 50/53 | - | €9,000 | +€9,000 | |
| Cash at bank and in hand | 54/58 | €12,671 | €11,027 | -€1,645 | -13.0% |
| Deferred charges and accrued income | 490/1 | €7,192 | €20,558 | +€13,366 | +186% |
| Total equity and liabilities | 10/49 | €1,792,182 | €1,725,091 | -€67,090 | -3.7% |
| Equity | 10/15 | €190,132 | €176,658 | -€13,475 | -7.1% |
| Contributions | 10/11 | €115,000 | €115,000 | = | 0.0% |
| Reserves | 13 | €75,132 | €61,658 | -€13,475 | -17.9% |
| Distributable reserves | 133 | €75,132 | €61,658 | -€13,475 | -17.9% |
| Amounts payable | 17/49 | €1,602,049 | €1,548,434 | -€53,615 | -3.3% |
| Amounts payable after more than one year | 17 | €213,429 | €158,854 | -€54,575 | -25.6% |
| Financial debts | 170/4 | €213,429 | €158,854 | -€54,575 | -25.6% |
| Amounts payable within one year | 42/48 | €1,387,439 | €1,388,219 | +€780 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €51,203 | €52,045 | +€842 | +1.6% |
| Financial debts | 43 | €1,309,216 | €1,309,216 | = | 0.0% |
| Credit institutions | 430/8 | €1,309,216 | €1,309,216 | = | 0.0% |
| Trade debts | 44 | €15,663 | €4,330 | -€11,333 | -72.4% |
| Suppliers | 440/4 | €15,663 | €4,330 | -€11,333 | -72.4% |
| Taxes, remuneration and social security | 45 | €11,357 | €11,452 | +€95 | +0.8% |
| Taxes | 450/3 | €11,357 | €11,452 | +€95 | +0.8% |
| Other amounts payable | 47/48 | - | €11,176 | +€11,176 | |
| Accrued charges and deferred income | 492/3 | €1,181 | €1,360 | +€179 | +15.2% |
| Non-recurring operating income | 76A | - | €20,529 | +€20,529 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,750 | €23,159 | -€5,591 | -19.4% |
| Other operating charges | 640/8 | €3,373 | €1,708 | -€1,665 | -49.4% |
| Gross operating margin | 9900 | €23,550 | €74,081 | +€50,531 | +215% |
| Operating profit (loss) | 9901 | -€8,574 | €49,214 | +€57,788 | |
| Financial income | 75/76B | €4,897 | €6,153 | +€1,256 | +25.6% |
| Recurring financial income | 75 | €4,897 | €6,153 | +€1,256 | +25.6% |
| Financial charges | 65/66B | €13,057 | €61,887 | +€48,830 | +374% |
| Recurring financial charges | 65 | €13,057 | €61,887 | +€48,830 | +374% |
| Profit (loss) for the period before taxes | 9903 | -€16,733 | -€6,519 | +€10,214 | +61.0% |
| Income taxes | 67/77 | €92 | €6,956 | +€6,864 | +7,443% |
| Profit (loss) for the period | 9904 | -€16,825 | -€13,475 | +€3,350 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,825 | -€13,475 | +€3,350 | +19.9% |
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 21 October 2026 via checked.be.