HAUTEUR.BE: what changed
HAUTEUR.BE
Largest movements
- Intangible fixed assets -€36,012
no longer reported in 2025 (was €36,012)
- Cash -€16,900
down €16,900 (-33.4%), from €50,550 to €33,650
mainly Contributions, distributions and other (-€118,480) and Investment in fixed assets (net) (-€12,397)
- Receivables within one year +€9,986
up €9,986 (+18.6%), from €53,748 to €63,734
of which Other amounts receivable: +€19,532
- Tangible fixed assets -€7,659
down €7,659 (-10.6%), from €72,121 to €64,462
of which Furniture and vehicles: -€13,301
- Reserves -€80,000
down €80,000 (-57.3%), from €139,676 to €59,676
- Other debts +€27,119
up €27,119 (+239%), from €11,361 to €38,480
- Accrued charges and deferred income +€2,761
up €2,761 (+88.3%), from €3,128 to €5,889
- Gross operating margin -€10,944
down €10,944 (-9.2%), from €119,509 to €108,565
- Depreciation +€6,917
up €6,917 (+14.1%), from €49,151 to €56,068
- Other operating charges -€5,224
down €5,224 (-84.7%), from €6,171 to €947
- Taxes -€2,393
down €2,393 (-18.9%), from €12,687 to €10,294
- Financial charges -€1,876
down €1,876 (-40.3%), from €4,652 to €2,776
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €221,310 | €170,099 | -€51,210 | -23.1% |
| Fixed assets | 21/28 | €108,133 | €64,462 | -€43,671 | -40.4% |
| Intangible fixed assets | 21 | €36,012 | - | -€36,012 | |
| Tangible fixed assets | 22/27 | €72,121 | €64,462 | -€7,659 | -10.6% |
| Plant, machinery and equipment | 23 | €5,397 | €11,038 | +€5,641 | +105% |
| Furniture and vehicles | 24 | €66,724 | €53,424 | -€13,301 | -19.9% |
| Current assets | 29/58 | €113,176 | €105,637 | -€7,539 | -6.7% |
| Amounts receivable within one year | 40/41 | €53,748 | €63,734 | +€9,986 | +18.6% |
| Trade receivables | 40 | €34,354 | €24,809 | -€9,546 | -27.8% |
| Other amounts receivable | 41 | €19,394 | €38,925 | +€19,532 | +101% |
| Cash at bank and in hand | 54/58 | €50,550 | €33,650 | -€16,900 | -33.4% |
| Deferred charges and accrued income | 490/1 | €8,878 | €8,253 | -€625 | -7.0% |
| Total equity and liabilities | 10/49 | €221,310 | €170,099 | -€51,210 | -23.1% |
| Equity | 10/15 | €158,276 | €78,276 | -€80,000 | -50.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €139,676 | €59,676 | -€80,000 | -57.3% |
| Distributable reserves | 133 | €139,676 | €59,676 | -€80,000 | -57.3% |
| Amounts payable | 17/49 | €63,033 | €91,823 | +€28,790 | +45.7% |
| Amounts payable after more than one year | 17 | €39,000 | €39,000 | = | 0.0% |
| Other amounts payable | 178/9 | €39,000 | €39,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,905 | €46,934 | +€26,028 | +125% |
| Trade debts | 44 | €572 | €486 | -€86 | -15.0% |
| Suppliers | 440/4 | €572 | €486 | -€86 | -15.0% |
| Taxes, remuneration and social security | 45 | €8,972 | €7,968 | -€1,004 | -11.2% |
| Taxes | 450/3 | €8,972 | €7,968 | -€1,004 | -11.2% |
| Other amounts payable | 47/48 | €11,361 | €38,480 | +€27,119 | +239% |
| Accrued charges and deferred income | 492/3 | €3,128 | €5,889 | +€2,761 | +88.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,151 | €56,068 | +€6,917 | +14.1% |
| Other operating charges | 640/8 | €6,171 | €947 | -€5,224 | -84.7% |
| Gross operating margin | 9900 | €119,509 | €108,565 | -€10,944 | -9.2% |
| Operating profit (loss) | 9901 | €64,187 | €51,550 | -€12,638 | -19.7% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €4,652 | €2,776 | -€1,876 | -40.3% |
| Recurring financial charges | 65 | €4,652 | €2,776 | -€1,876 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €59,538 | €48,774 | -€10,764 | -18.1% |
| Income taxes | 67/77 | €12,687 | €10,294 | -€2,393 | -18.9% |
| Profit (loss) for the period | 9904 | €46,851 | €38,480 | -€8,371 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,851 | €38,480 | -€8,371 | -17.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.