Het Middenstandshuis: 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.
Het Middenstandshuis
Largest movements
- Cash -€7,672
down €7,672 (-18.7%), from €40,977 to €33,305
mainly Net result for the year (-€6,549) and Stocks and contracts (-€2,252)
- Stocks and contracts +€2,252
up €2,252 (+76.7%), from €2,938 to €5,190
- Tangible fixed assets -€1,088
down €1,088 (-29.5%), from €3,685 to €2,597
- Profit (loss) carried forward -€6,549
down €6,549 (-6.5%), from -€101,250 to -€107,799
- Other operating charges -€2,257
down €2,257 (-36.1%), from €6,243 to €3,987
- Gross operating margin +€1,445
up €1,445 (+45.9%), from -€3,147 to -€1,702
- Depreciation -€425
down €425 (-28.1%), from €1,512 to €1,088
- Financial charges +€137
up €137 (+251%), from €55 to €192
- Financial income +€108
up €108 (+34.4%), from €313 to €420
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 | €47,769 | €41,219 | -€6,549 | -13.7% |
| Fixed assets | 21/28 | €3,685 | €2,597 | -€1,088 | -29.5% |
| Tangible fixed assets | 22/27 | €3,685 | €2,597 | -€1,088 | -29.5% |
| Plant, machinery and equipment | 23 | €3,685 | €2,597 | -€1,088 | -29.5% |
| Current assets | 29/58 | €44,083 | €38,622 | -€5,462 | -12.4% |
| Stocks and contracts in progress | 3 | €2,938 | €5,190 | +€2,252 | +76.7% |
| Stocks | 30/36 | €2,938 | €5,190 | +€2,252 | +76.7% |
| Amounts receivable within one year | 40/41 | €46 | €126 | +€80 | +174% |
| Other amounts receivable | 41 | €46 | €126 | +€80 | +174% |
| Cash at bank and in hand | 54/58 | €40,977 | €33,305 | -€7,672 | -18.7% |
| Deferred charges and accrued income | 490/1 | €122 | €0 | -€122 | -100% |
| Total equity and liabilities | 10/49 | €47,769 | €41,219 | -€6,549 | -13.7% |
| Equity | 10/15 | €47,191 | €40,642 | -€6,549 | -13.9% |
| Contributions | 10/11 | €113,957 | €113,957 | = | 0.0% |
| Reserves | 13 | €34,485 | €34,485 | = | 0.0% |
| Non-distributable reserves | 130/1 | €372 | €372 | = | 0.0% |
| Other | 1319 | €372 | €372 | = | 0.0% |
| Tax-exempt reserves | 132 | €81 | €81 | = | 0.0% |
| Distributable reserves | 133 | €34,032 | €34,032 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,250 | -€107,799 | -€6,549 | -6.5% |
| Amounts payable | 17/49 | €577 | €577 | -€1 | -0.1% |
| Amounts payable within one year | 42/48 | €577 | €577 | -€1 | -0.1% |
| Trade debts | 44 | €577 | €577 | -€1 | -0.1% |
| Suppliers | 440/4 | €577 | €577 | -€1 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,512 | €1,088 | -€425 | -28.1% |
| Other operating charges | 640/8 | €6,243 | €3,987 | -€2,257 | -36.1% |
| Gross operating margin | 9900 | -€3,147 | -€1,702 | +€1,445 | +45.9% |
| Operating profit (loss) | 9901 | -€10,903 | -€6,777 | +€4,126 | +37.8% |
| Financial income | 75/76B | €313 | €420 | +€108 | +34.4% |
| Recurring financial income | 75 | €313 | €420 | +€108 | +34.4% |
| Financial charges | 65/66B | €55 | €192 | +€137 | +251% |
| Recurring financial charges | 65 | €55 | €192 | +€137 | +251% |
| Profit (loss) for the period before taxes | 9903 | -€10,645 | -€6,549 | +€4,096 | +38.5% |
| Profit (loss) for the period | 9904 | -€10,645 | -€6,549 | +€4,096 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,645 | -€6,549 | +€4,096 | +38.5% |
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 14 October 2026 via checked.be.