Hauteterre CS: 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.
Hauteterre CS
Largest movements
- Current investments +€174,940
up €174,940 (+25.2%), from €692,847 to €867,787
- Cash -€32,624
down €32,624 (-22.6%), from €144,138 to €111,514
mainly Current investments (-€174,940) and Tax, wage and social debts (-€69,824)
- Reserves +€229,000
up €229,000 (+36.6%), from €625,000 to €854,000
- Tax, wage and social debts -€69,824
down €69,824 (-32.3%), from €216,383 to €146,558
- Gross operating margin -€72,537
down €72,537 (-18.4%), from €394,616 to €322,080
- Taxes -€22,594
down €22,594 (-18.5%), from €122,056 to €99,462
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 | €878,160 | €1,032,930 | +€154,769 | +17.6% |
| Fixed assets | 21/28 | €40,999 | €45,999 | +€5,000 | +12.2% |
| Financial fixed assets | 28 | €40,999 | €45,999 | +€5,000 | +12.2% |
| Current assets | 29/58 | €837,161 | €986,931 | +€149,769 | +17.9% |
| Amounts receivable within one year | 40/41 | €0 | €7,630 | +€7,630 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €7,630 | +€7,630 | |
| Current investments | 50/53 | €692,847 | €867,787 | +€174,940 | +25.2% |
| Cash at bank and in hand | 54/58 | €144,138 | €111,514 | -€32,624 | -22.6% |
| Deferred charges and accrued income | 490/1 | €176 | €0 | -€176 | -100.0% |
| Total equity and liabilities | 10/49 | €878,160 | €1,032,930 | +€154,769 | +17.6% |
| Equity | 10/15 | €646,928 | €876,295 | +€229,366 | +35.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €625,000 | €854,000 | +€229,000 | +36.6% |
| Distributable reserves | 133 | €625,000 | €854,000 | +€229,000 | +36.6% |
| Profit (loss) carried forward | 14 | €16,928 | €17,295 | +€366 | +2.2% |
| Amounts payable | 17/49 | €231,232 | €156,635 | -€74,597 | -32.3% |
| Amounts payable within one year | 42/48 | €231,232 | €156,635 | -€74,597 | -32.3% |
| Trade debts | 44 | €9,871 | €3,237 | -€6,635 | -67.2% |
| Suppliers | 440/4 | €9,871 | €3,237 | -€6,635 | -67.2% |
| Taxes, remuneration and social security | 45 | €216,383 | €146,558 | -€69,824 | -32.3% |
| Taxes | 450/3 | €216,383 | €146,558 | -€69,824 | -32.3% |
| Other amounts payable | 47/48 | €4,978 | €6,840 | +€1,862 | +37.4% |
| Other operating charges | 640/8 | €387 | €550 | +€162 | +41.9% |
| Gross operating margin | 9900 | €394,616 | €322,080 | -€72,537 | -18.4% |
| Operating profit (loss) | 9901 | €394,229 | €321,530 | -€72,699 | -18.4% |
| Financial income | 75/76B | €3,582 | €7,358 | +€3,776 | +105.4% |
| Recurring financial income | 75 | €3,582 | €7,358 | +€3,776 | +105.4% |
| Financial charges | 65/66B | €0 | €60 | +€60 | |
| Recurring financial charges | 65 | €0 | €60 | +€60 | |
| Profit (loss) for the period before taxes | 9903 | €397,812 | €328,828 | -€68,983 | -17.3% |
| Income taxes | 67/77 | €122,056 | €99,462 | -€22,594 | -18.5% |
| Profit (loss) for the period | 9904 | €275,756 | €229,366 | -€46,389 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €275,756 | €229,366 | -€46,389 | -16.8% |
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 2 October 2026 via checked.be.