HOUBA: 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.
HOUBA
Largest movements
- Cash -€639
down €639 (-25.4%), from €2,512 to €1,873
mainly Receivables within one year (-€500) and Net result for the year (-€139)
- Receivables within one year +€500
up €500 (+3.6%), from €14,000 to €14,500
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
From the 2019 result to the 2020 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Derived from the 2019 and 2020 balance sheets and the 2020 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,512 | €16,373 | -€139 | -0.8% |
| Current assets | 29/58 | €16,512 | €16,373 | -€139 | -0.8% |
| Amounts receivable within one year | 40/41 | €14,000 | €14,500 | +€500 | +3.6% |
| Other amounts receivable | 41 | €14,000 | €14,500 | +€500 | +3.6% |
| Cash at bank and in hand | 54/58 | €2,512 | €1,873 | -€639 | -25.4% |
| Total equity and liabilities | 10/49 | €16,512 | €16,373 | -€139 | -0.8% |
| Equity | 10/15 | €16,512 | €16,373 | -€139 | -0.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Contributions outside capital | 11 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€3,939 | -€4,078 | -€139 | -3.5% |
| Financial charges | 65/66B | - | €139 | +€139 | |
| Recurring financial charges | 65 | - | €139 | +€139 | |
| Profit (loss) for the period before taxes | 9903 | - | -€139 | -€139 | |
| Profit (loss) for the period | 9904 | - | -€139 | -€139 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€139 | -€139 |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.