HEBO - HUIS: 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.
HEBO - HUIS
Largest movements
- Cash -€32,680
down €32,680 (-38.0%), from €86,100 to €53,421
mainly Other debts (-€50,678) and Investment in fixed assets (net) (-€1,385)
- Tangible fixed assets -€7,052
down €7,052 (-5.8%), from €121,434 to €114,382
of which Land and buildings: -€7,719
- Other debts -€50,678
no longer reported in 2025 (was €50,678)
- Reserves +€8,358
up €8,358 (+6.1%), from €137,109 to €145,467
- Other operating charges -€2,966
down €2,966 (-71.8%), from €4,133 to €1,167
- Taxes +€959
up €959 (+32.3%), from €2,968 to €3,927
- Gross operating margin -€847
down €847 (-3.7%), from €22,766 to €21,919
- Depreciation -€837
down €837 (-9.0%), from €9,274 to €8,437
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 | €208,047 | €168,333 | -€39,714 | -19.1% |
| Fixed assets | 21/28 | €121,434 | €114,382 | -€7,052 | -5.8% |
| Tangible fixed assets | 22/27 | €121,434 | €114,382 | -€7,052 | -5.8% |
| Land and buildings | 22 | €119,992 | €112,273 | -€7,719 | -6.4% |
| Plant, machinery and equipment | 23 | €1,443 | €2,109 | +€667 | +46.2% |
| Current assets | 29/58 | €86,613 | €53,951 | -€32,661 | -37.7% |
| Cash at bank and in hand | 54/58 | €86,100 | €53,421 | -€32,680 | -38.0% |
| Deferred charges and accrued income | 490/1 | €512 | €531 | +€19 | +3.6% |
| Total equity and liabilities | 10/49 | €208,047 | €168,333 | -€39,714 | -19.1% |
| Equity | 10/15 | €155,709 | €164,067 | +€8,358 | +5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €137,109 | €145,467 | +€8,358 | +6.1% |
| Distributable reserves | 133 | €137,109 | €145,467 | +€8,358 | +6.1% |
| Amounts payable | 17/49 | €52,338 | €4,267 | -€48,072 | -91.8% |
| Amounts payable within one year | 42/48 | €51,533 | €2,812 | -€48,722 | -94.5% |
| Trade debts | 44 | €387 | €1,385 | +€997 | +257% |
| Suppliers | 440/4 | €387 | €1,385 | +€997 | +257% |
| Taxes, remuneration and social security | 45 | €468 | €1,427 | +€959 | +205% |
| Taxes | 450/3 | €468 | €1,427 | +€959 | +205% |
| Other amounts payable | 47/48 | €50,678 | - | -€50,678 | |
| Accrued charges and deferred income | 492/3 | €805 | €1,455 | +€650 | +80.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,274 | €8,437 | -€837 | -9.0% |
| Other operating charges | 640/8 | €4,133 | €1,167 | -€2,966 | -71.8% |
| Gross operating margin | 9900 | €22,766 | €21,919 | -€847 | -3.7% |
| Operating profit (loss) | 9901 | €9,358 | €12,315 | +€2,956 | +31.6% |
| Financial charges | 65/66B | €30 | €30 | -€0 | -1.3% |
| Recurring financial charges | 65 | €30 | €30 | -€0 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €9,328 | €12,285 | +€2,957 | +31.7% |
| Income taxes | 67/77 | €2,968 | €3,927 | +€959 | +32.3% |
| Profit (loss) for the period | 9904 | €6,360 | €8,358 | +€1,998 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,360 | €8,358 | +€1,998 | +31.4% |
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 25 October 2026 via checked.be.