HAUTMAN: 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.
HAUTMAN
Largest movements
- Receivables after one year -€22,000
down €22,000 (-100%), from €22,000 to €0
- Tangible fixed assets -€15,193
down €15,193 (-11.9%), from €128,165 to €112,972
of which Land and buildings: -€10,227
- Stocks and contracts +€7,400
up €7,400 (+28.6%), from €25,898 to €33,298
- Cash -€3,127
down €3,127 (-34.7%), from €9,022 to €5,896
mainly Other debts (-€29,734) and Contributions, distributions and other (-€13,768)
- Other debts -€29,734
down €29,734 (-29.2%), from €101,663 to €71,929
- Tax, wage and social debts -€12,235
down €12,235 (-59.1%), from €20,687 to €8,452
- Current portion of long-term debt +€7,446
up €7,446 (+39.8%), from €18,697 to €26,142
- Trade debts +€5,884
up €5,884 (+50.0%), from €11,763 to €17,647
- Gross operating margin -€31,079
down €31,079 (-41.8%), from €74,276 to €43,197
- Taxes -€7,003
down €7,003 (-61.8%), from €11,337 to €4,334
- Depreciation +€2,164
up €2,164 (+13.9%), from €15,542 to €17,706
- Financial income -€1,537
down €1,537 (-65.7%), from €2,338 to €801
- Financial charges +€1,363
up €1,363 (+23.0%), from €5,919 to €7,282
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 | €219,146 | €188,282 | -€30,865 | -14.1% |
| Fixed assets | 21/28 | €128,165 | €112,972 | -€15,193 | -11.9% |
| Tangible fixed assets | 22/27 | €128,165 | €112,972 | -€15,193 | -11.9% |
| Land and buildings | 22 | €101,326 | €91,099 | -€10,227 | -10.1% |
| Plant, machinery and equipment | 23 | €1,718 | €742 | -€976 | -56.8% |
| Furniture and vehicles | 24 | €25,121 | €21,132 | -€3,990 | -15.9% |
| Current assets | 29/58 | €90,981 | €75,309 | -€15,672 | -17.2% |
| Amounts receivable after more than one year | 29 | €22,000 | €0 | -€22,000 | -100% |
| Other amounts receivable | 291 | €22,000 | €0 | -€22,000 | -100% |
| Stocks and contracts in progress | 3 | €25,898 | €33,298 | +€7,400 | +28.6% |
| Stocks | 30/36 | €25,898 | €33,298 | +€7,400 | +28.6% |
| Amounts receivable within one year | 40/41 | €32,424 | €34,127 | +€1,703 | +5.3% |
| Trade receivables | 40 | €30,425 | €20,881 | -€9,544 | -31.4% |
| Other amounts receivable | 41 | €1,999 | €13,246 | +€11,247 | +563% |
| Cash at bank and in hand | 54/58 | €9,022 | €5,896 | -€3,127 | -34.7% |
| Deferred charges and accrued income | 490/1 | €1,637 | €1,989 | +€352 | +21.5% |
| Total equity and liabilities | 10/49 | €219,146 | €188,282 | -€30,865 | -14.1% |
| Equity | 10/15 | €37,779 | €36,200 | -€1,579 | -4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,579 | €0 | -€1,579 | -100% |
| Amounts payable | 17/49 | €181,367 | €152,082 | -€29,285 | -16.1% |
| Amounts payable after more than one year | 17 | €28,558 | €27,911 | -€647 | -2.3% |
| Financial debts | 170/4 | €28,558 | €27,911 | -€647 | -2.3% |
| Amounts payable within one year | 42/48 | €152,809 | €124,171 | -€28,639 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €18,697 | €26,142 | +€7,446 | +39.8% |
| Trade debts | 44 | €11,763 | €17,647 | +€5,884 | +50.0% |
| Suppliers | 440/4 | €11,763 | €17,647 | +€5,884 | +50.0% |
| Taxes, remuneration and social security | 45 | €20,687 | €8,452 | -€12,235 | -59.1% |
| Taxes | 450/3 | €20,687 | €8,452 | -€12,235 | -59.1% |
| Other amounts payable | 47/48 | €101,663 | €71,929 | -€29,734 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,542 | €17,706 | +€2,164 | +13.9% |
| Other operating charges | 640/8 | €2,368 | €2,487 | +€118 | +5.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €74,276 | €43,197 | -€31,079 | -41.8% |
| Operating profit (loss) | 9901 | €56,366 | €23,004 | -€33,362 | -59.2% |
| Financial income | 75/76B | €2,338 | €801 | -€1,537 | -65.7% |
| Recurring financial income | 75 | €2,338 | €801 | -€1,537 | -65.7% |
| Financial charges | 65/66B | €5,919 | €7,282 | +€1,363 | +23.0% |
| Recurring financial charges | 65 | €5,919 | €7,282 | +€1,363 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | €52,785 | €16,523 | -€36,262 | -68.7% |
| Income taxes | 67/77 | €11,337 | €4,334 | -€7,003 | -61.8% |
| Profit (loss) for the period | 9904 | €41,448 | €12,189 | -€29,259 | -70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,448 | €12,189 | -€29,259 | -70.6% |
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 19 October 2026 via checked.be.