Het Codehuis: 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.
Het Codehuis
Largest movements
- Cash +€70,973
up €70,973 (+87.9%), from €80,703 to €151,677
mainly Net result for the year (+€77,196) and Tax, wage and social debts (+€6,307)
- Receivables within one year +€2,815
up €2,815 (+11.5%), from €24,558 to €27,374
of which Trade receivables: +€3,014
- Profit (loss) carried forward +€77,196
up €77,196 (+103.1%), from €74,912 to €152,108
- Trade debts -€11,523
down €11,523 (-90.6%), from €12,720 to €1,197
- Tax, wage and social debts +€6,307
up €6,307 (+33.2%), from €18,974 to €25,280
No income-statement line moved by more than 1% of the activity.
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 | €108,752 | €180,732 | +€71,980 | +66.2% |
| Fixed assets | 21/28 | €2,998 | €1,681 | -€1,317 | -43.9% |
| Tangible fixed assets | 22/27 | €2,998 | €1,681 | -€1,317 | -43.9% |
| Furniture and vehicles | 24 | €2,998 | €1,681 | -€1,317 | -43.9% |
| Current assets | 29/58 | €105,753 | €179,050 | +€73,297 | +69.3% |
| Amounts receivable within one year | 40/41 | €24,558 | €27,374 | +€2,815 | +11.5% |
| Trade receivables | 40 | €24,360 | €27,374 | +€3,014 | +12.4% |
| Other amounts receivable | 41 | €198 | €0 | -€198 | -100.0% |
| Cash at bank and in hand | 54/58 | €80,703 | €151,677 | +€70,973 | +87.9% |
| Deferred charges and accrued income | 490/1 | €492 | €0 | -€492 | -100.0% |
| Total equity and liabilities | 10/49 | €108,752 | €180,732 | +€71,980 | +66.2% |
| Equity | 10/15 | €76,912 | €154,108 | +€77,196 | +100.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,912 | €152,108 | +€77,196 | +103.1% |
| Amounts payable | 17/49 | €31,840 | €26,624 | -€5,216 | -16.4% |
| Amounts payable within one year | 42/48 | €31,840 | €26,624 | -€5,216 | -16.4% |
| Trade debts | 44 | €12,720 | €1,197 | -€11,523 | -90.6% |
| Suppliers | 440/4 | €12,720 | €1,197 | -€11,523 | -90.6% |
| Taxes, remuneration and social security | 45 | €18,974 | €25,280 | +€6,307 | +33.2% |
| Taxes | 450/3 | €18,974 | €25,280 | +€6,307 | +33.2% |
| Other amounts payable | 47/48 | €146 | €146 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €953 | €1,317 | +€364 | +38.2% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €97,688 | €98,088 | +€400 | +0.4% |
| Operating profit (loss) | 9901 | €96,735 | €96,770 | +€36 | 0.0% |
| Financial income | 75/76B | - | €352 | +€352 | |
| Recurring financial income | 75 | - | €352 | +€352 | |
| Financial charges | 65/66B | €17 | €83 | +€66 | +382.0% |
| Recurring financial charges | 65 | €17 | €83 | +€66 | +382.0% |
| Profit (loss) for the period before taxes | 9903 | €96,718 | €97,039 | +€321 | +0.3% |
| Income taxes | 67/77 | €18,974 | €19,842 | +€869 | +4.6% |
| Profit (loss) for the period | 9904 | €77,744 | €77,196 | -€547 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €77,744 | €77,196 | -€547 | -0.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.