HOUBA INFORMATIQUE: 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 INFORMATIQUE
Largest movements
- Cash -€7,440
down €7,440 (-49.6%), from €15,012 to €7,572
mainly Receivables within one year (-€4,520) and Net result for the year (-€2,400)
- Receivables within one year +€4,520
up €4,520 (+194%), from €2,327 to €6,847
of which Other amounts receivable: +€3,637
- Stocks and contracts +€528
up €528 (+7.2%), from €7,340 to €7,868
- Profit (loss) carried forward -€2,400
down €2,400 (-13.1%), from -€18,340 to -€20,740
- Turnover +€6,315
up €6,315 (+54.1%), from €11,665 to €17,980
- Purchases and services +€3,758
up €3,758 (+22.7%), from €16,570 to €20,328
- Gross operating margin +€2,557
up €2,557 (+52.1%), from -€4,905 to -€2,348
- Taxes +€2,000
no longer reported in 2025 (was -€2,000)
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 | €24,678 | €22,287 | -€2,392 | -9.7% |
| Formation expenses | 20 | €0 | - | = | |
| Current assets | 29/58 | €24,678 | €22,287 | -€2,392 | -9.7% |
| Stocks and contracts in progress | 3 | €7,340 | €7,868 | +€528 | +7.2% |
| Stocks | 30/36 | €7,340 | €7,868 | +€528 | +7.2% |
| Amounts receivable within one year | 40/41 | €2,327 | €6,847 | +€4,520 | +194% |
| Trade receivables | 40 | €914 | €1,797 | +€883 | +96.6% |
| Other amounts receivable | 41 | €1,413 | €5,049 | +€3,637 | +257% |
| Cash at bank and in hand | 54/58 | €15,012 | €7,572 | -€7,440 | -49.6% |
| Total equity and liabilities | 10/49 | €24,678 | €22,287 | -€2,392 | -9.7% |
| Equity | 10/15 | €23,466 | €21,065 | -€2,400 | -10.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €23,213 | €23,213 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Distributable reserves | 133 | €21,354 | €21,354 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,340 | -€20,740 | -€2,400 | -13.1% |
| Amounts payable | 17/49 | €1,213 | €1,221 | +€8 | +0.7% |
| Amounts payable within one year | 42/48 | €1,213 | €1,221 | +€8 | +0.7% |
| Trade debts | 44 | €1,213 | €1,221 | +€8 | +0.7% |
| Suppliers | 440/4 | €1,213 | €1,221 | +€8 | +0.7% |
| Turnover | 70 | €11,665 | €17,980 | +€6,315 | +54.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €16,570 | €20,328 | +€3,758 | +22.7% |
| Gross operating margin | 9900 | -€4,905 | -€2,348 | +€2,557 | +52.1% |
| Operating profit (loss) | 9901 | -€4,905 | -€2,348 | +€2,557 | +52.1% |
| Financial charges | 65/66B | €48 | €52 | +€4 | +8.7% |
| Recurring financial charges | 65 | €48 | €0 | -€48 | -99.9% |
| Non-recurring financial charges | 66B | €48 | €52 | +€4 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,953 | -€2,400 | +€2,553 | +51.5% |
| Income taxes | 67/77 | -€2,000 | - | +€2,000 | |
| Profit (loss) for the period | 9904 | -€2,953 | -€2,400 | +€553 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,953 | -€2,400 | +€553 | +18.7% |
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 16 October 2026 via checked.be.