HONU PRODUCTION: what changed
HONU PRODUCTION
Largest movements
- Deferred charges and accrued income +€74,956
up €74,956 (+371%), from €20,180 to €95,136
- Receivables within one year -€19,860
down €19,860 (-31.6%), from €62,757 to €42,897
of which Other amounts receivable: -€23,732
- Cash -€4,611
down €4,611 (-28.7%), from €16,050 to €11,440
mainly Deferred charges and accrued income (-€74,956) and Other debts (-€17,772)
- Receivables after one year -€3,025
down €3,025 (-35.1%), from €8,619 to €5,594
- Profit (loss) carried forward +€45,145
up €45,145 (+118%), from €38,225 to €83,371
- Other debts -€17,772
down €17,772 (-38.2%), from €46,541 to €28,769
- Tax, wage and social debts +€9,937
up €9,937 (+571%), from €1,741 to €11,678
- Trade debts +€7,787
up €7,787 (+1,524%), from €511 to €8,298
- Gross operating margin +€84,445
up €84,445 (+828%), from €10,200 to €94,645
- Taxes +€8,804
up €8,804 (+2,658%), from €331 to €9,135
- Provisions -€7,597
down €7,597 (-89.1%), from €8,526 to €929
- Other operating charges +€6,476
up €6,476 (+3,810%), from €170 to €6,646
- Financial charges +€4,203
up €4,203 (+16.0%), from €26,192 to €30,396
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 | €118,918 | €164,946 | +€46,027 | +38.7% |
| Fixed assets | 21/28 | €11,312 | €9,879 | -€1,433 | -12.7% |
| Tangible fixed assets | 22/27 | €11,312 | €9,879 | -€1,433 | -12.7% |
| Furniture and vehicles | 24 | €11,312 | €9,879 | -€1,433 | -12.7% |
| Current assets | 29/58 | €107,607 | €155,067 | +€47,460 | +44.1% |
| Amounts receivable after more than one year | 29 | €8,619 | €5,594 | -€3,025 | -35.1% |
| Other amounts receivable | 291 | €8,619 | €5,594 | -€3,025 | -35.1% |
| Amounts receivable within one year | 40/41 | €62,757 | €42,897 | -€19,860 | -31.6% |
| Trade receivables | 40 | - | €3,872 | +€3,872 | |
| Other amounts receivable | 41 | €62,757 | €39,025 | -€23,732 | -37.8% |
| Cash at bank and in hand | 54/58 | €16,050 | €11,440 | -€4,611 | -28.7% |
| Deferred charges and accrued income | 490/1 | €20,180 | €95,136 | +€74,956 | +371% |
| Total equity and liabilities | 10/49 | €118,918 | €164,946 | +€46,027 | +38.7% |
| Equity | 10/15 | €41,225 | €86,371 | +€45,145 | +110% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,225 | €83,371 | +€45,145 | +118% |
| Provisions and deferred taxes | 16 | €28,900 | €29,829 | +€929 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €28,900 | €29,829 | +€929 | +3.2% |
| Other liabilities and charges | 164/5 | €28,900 | €29,829 | +€929 | +3.2% |
| Amounts payable | 17/49 | €48,793 | €48,746 | -€47 | -0.1% |
| Amounts payable within one year | 42/48 | €48,793 | €48,746 | -€47 | -0.1% |
| Trade debts | 44 | €511 | €8,298 | +€7,787 | +1,524% |
| Suppliers | 440/4 | €511 | €8,298 | +€7,787 | +1,524% |
| Taxes, remuneration and social security | 45 | €1,741 | €11,678 | +€9,937 | +571% |
| Taxes | 450/3 | €1,741 | €11,678 | +€9,937 | +571% |
| Other amounts payable | 47/48 | €46,541 | €28,769 | -€17,772 | -38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,846 | €2,806 | +€960 | +52.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €8,526 | €929 | -€7,597 | -89.1% |
| Other operating charges | 640/8 | €170 | €6,646 | +€6,476 | +3,810% |
| Gross operating margin | 9900 | €10,200 | €94,645 | +€84,445 | +828% |
| Operating profit (loss) | 9901 | -€342 | €84,264 | +€84,606 | |
| Financial income | 75/76B | €522 | €413 | -€110 | -21.0% |
| Recurring financial income | 75 | €522 | €413 | -€110 | -21.0% |
| Financial charges | 65/66B | €26,192 | €30,396 | +€4,203 | +16.0% |
| Recurring financial charges | 65 | €26,192 | €30,396 | +€4,203 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | -€26,012 | €54,281 | +€80,293 | |
| Income taxes | 67/77 | €331 | €9,135 | +€8,804 | +2,658% |
| Profit (loss) for the period | 9904 | -€26,344 | €45,145 | +€71,489 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,344 | €45,145 | +€71,489 |
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 3 November 2026 via checked.be.