HAUSPY: what changed
Two fiscal 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.
HAUSPY
Largest movements
- Tangible fixed assets +€7,207
up €7,207 (+20.8%), from €34,588 to €41,795
- Deferred charges and accrued income +€2,681
up €2,681 (+2393.8%), from €112 to €2,793
- Stocks and contracts -€2,597
down €2,597 (-6.7%), from €38,597 to €35,999
- Cash -€2,540
down €2,540 (-23.3%), from €10,906 to €8,366
mainly Investment in fixed assets (net) (-€18,662) and Net result for the year (-€9,850)
- Trade debts +€18,422
up €18,422 (+32.2%), from €57,265 to €75,687
- Reserves -€9,850
down €9,850 (-18.0%), from €54,663 to €44,813
- Tax, wage and social debts -€2,513
down €2,513 (-43.2%), from €5,812 to €3,300
of which Remuneration and social security: -€2,518
- Gross operating margin -€28,323
down €28,323 (-23.1%), from €122,643 to €94,320
- Staff costs -€8,264
down €8,264 (-8.3%), from €99,439 to €91,175
- Depreciation +€2,748
up €2,748 (+29.7%), from €9,243 to €11,992
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.
Cash bridge derived
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 | €154,814 | €160,474 | +€5,659 | +3.7% |
| Fixed assets | 21/28 | €36,132 | €42,802 | +€6,670 | +18.5% |
| Intangible fixed assets | 21 | €1,445 | €907 | -€538 | -37.2% |
| Tangible fixed assets | 22/27 | €34,588 | €41,795 | +€7,207 | +20.8% |
| Plant, machinery and equipment | 23 | €32,064 | €35,135 | +€3,072 | +9.6% |
| Furniture and vehicles | 24 | €394 | €2,238 | +€1,845 | +468.7% |
| Other tangible fixed assets | 26 | €2,131 | €4,422 | +€2,291 | +107.5% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €118,683 | €117,672 | -€1,010 | -0.9% |
| Stocks and contracts in progress | 3 | €38,597 | €35,999 | -€2,597 | -6.7% |
| Stocks | 30/36 | €38,597 | €35,999 | -€2,597 | -6.7% |
| Amounts receivable within one year | 40/41 | €69,068 | €70,514 | +€1,446 | +2.1% |
| Trade receivables | 40 | €62,462 | €63,719 | +€1,256 | +2.0% |
| Other amounts receivable | 41 | €6,606 | €6,796 | +€190 | +2.9% |
| Cash at bank and in hand | 54/58 | €10,906 | €8,366 | -€2,540 | -23.3% |
| Deferred charges and accrued income | 490/1 | €112 | €2,793 | +€2,681 | +2393.8% |
| Total equity and liabilities | 10/49 | €154,814 | €160,474 | +€5,659 | +3.7% |
| Equity | 10/15 | €76,663 | €66,813 | -€9,850 | -12.8% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €54,663 | €44,813 | -€9,850 | -18.0% |
| Distributable reserves | 133 | €54,663 | €44,813 | -€9,850 | -18.0% |
| Amounts payable | 17/49 | €78,151 | €93,661 | +€15,510 | +19.8% |
| Amounts payable within one year | 42/48 | €78,151 | €93,661 | +€15,510 | +19.8% |
| Trade debts | 44 | €57,265 | €75,687 | +€18,422 | +32.2% |
| Suppliers | 440/4 | €57,265 | €75,687 | +€18,422 | +32.2% |
| Taxes, remuneration and social security | 45 | €5,812 | €3,300 | -€2,513 | -43.2% |
| Taxes | 450/3 | €51 | €56 | +€6 | +11.1% |
| Remuneration and social security | 454/9 | €5,761 | €3,243 | -€2,518 | -43.7% |
| Other amounts payable | 47/48 | €15,074 | €14,674 | -€400 | -2.7% |
| Remuneration, social security and pensions | 62 | €99,439 | €91,175 | -€8,264 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,243 | €11,992 | +€2,748 | +29.7% |
| Other operating charges | 640/8 | €420 | €371 | -€50 | -11.8% |
| Gross operating margin | 9900 | €122,643 | €94,320 | -€28,323 | -23.1% |
| Operating profit (loss) | 9901 | €13,540 | -€9,218 | -€22,758 | |
| Financial income | 75/76B | €778 | €999 | +€221 | +28.4% |
| Recurring financial income | 75 | €778 | €999 | +€221 | +28.4% |
| Financial charges | 65/66B | €2,092 | €1,631 | -€461 | -22.0% |
| Recurring financial charges | 65 | €2,092 | €1,631 | -€461 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €12,226 | -€9,850 | -€22,076 | |
| Profit (loss) for the period | 9904 | €12,226 | -€9,850 | -€22,076 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,226 | -€9,850 | -€22,076 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.