HOUBA LIMO: 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.
HOUBA LIMO
Largest movements
- Tangible fixed assets +€16,352
new in 2025: €16,352
- Cash -€13,115
down €13,115 (-66.1%), from €19,847 to €6,732
mainly Investment in fixed assets (net) (-€17,250) and Trade debts (-€12,055)
- Receivables within one year -€9,844
down €9,844 (-98.0%), from €10,047 to €203
of which Other amounts receivable: -€4,933
- Trade debts -€12,055
down €12,055 (-98.0%), from €12,304 to €249
- Contributions +€6,448
up €6,448 (+79.5%), from €8,110 to €14,558
- Advances received -€2,543
no longer reported in 2025 (was €2,543)
- Tax, wage and social debts +€1,572
up €1,572 (+66.0%), from €2,380 to €3,952
- Profit (loss) carried forward -€642
down €642 (-12.8%), from €5,007 to €4,365
- Gross operating margin -€6,686
down €6,686 (-74.0%), from €9,039 to €2,353
- Depreciation -€4,612
down €4,612 (-83.7%), from €5,509 to €898
- Taxes -€2,024
no longer reported in 2025 (was €2,024)
- Other operating charges +€1,944
new in 2025: €1,944
- Financial income -€634
down €634 (-99.8%), from €635 to €1
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 | €30,494 | €23,888 | -€6,606 | -21.7% |
| Fixed assets | 21/28 | €600 | €16,952 | +€16,352 | +2725.4% |
| Tangible fixed assets | 22/27 | - | €16,352 | +€16,352 | |
| Furniture and vehicles | 24 | - | €16,352 | +€16,352 | |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €29,894 | €6,936 | -€22,959 | -76.8% |
| Amounts receivable within one year | 40/41 | €10,047 | €203 | -€9,844 | -98.0% |
| Trade receivables | 40 | €5,114 | €203 | -€4,911 | -96.0% |
| Other amounts receivable | 41 | €4,933 | - | -€4,933 | |
| Cash at bank and in hand | 54/58 | €19,847 | €6,732 | -€13,115 | -66.1% |
| Total equity and liabilities | 10/49 | €30,494 | €23,888 | -€6,606 | -21.7% |
| Equity | 10/15 | €13,267 | €19,072 | +€5,805 | +43.8% |
| Contributions | 10/11 | €8,110 | €14,558 | +€6,448 | +79.5% |
| Reserves | 13 | €149 | €149 | = | 0.0% |
| Non-distributable reserves | 130/1 | €149 | €149 | = | 0.0% |
| Reserves not available under the articles | 1311 | €149 | €149 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,007 | €4,365 | -€642 | -12.8% |
| Amounts payable | 17/49 | €17,227 | €4,816 | -€12,412 | -72.0% |
| Amounts payable within one year | 42/48 | €17,227 | €4,816 | -€12,412 | -72.0% |
| Trade debts | 44 | €12,304 | €249 | -€12,055 | -98.0% |
| Suppliers | 440/4 | €12,304 | €249 | -€12,055 | -98.0% |
| Advances received on contracts in progress | 46 | €2,543 | - | -€2,543 | |
| Taxes, remuneration and social security | 45 | €2,380 | €3,952 | +€1,572 | +66.0% |
| Taxes | 450/3 | €2,380 | €3,952 | +€1,572 | +66.0% |
| Other amounts payable | 47/48 | - | €614 | +€614 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,509 | €898 | -€4,612 | -83.7% |
| Other operating charges | 640/8 | - | €1,944 | +€1,944 | |
| Gross operating margin | 9900 | €9,039 | €2,353 | -€6,686 | -74.0% |
| Operating profit (loss) | 9901 | €3,529 | -€489 | -€4,019 | |
| Financial income | 75/76B | €635 | €1 | -€634 | -99.8% |
| Recurring financial income | 75 | €635 | €1 | -€634 | -99.8% |
| Financial charges | 65/66B | €153 | €155 | +€1 | +0.9% |
| Recurring financial charges | 65 | €153 | €155 | +€1 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €4,011 | -€642 | -€4,654 | |
| Income taxes | 67/77 | €2,024 | - | -€2,024 | |
| Profit (loss) for the period | 9904 | €1,987 | -€642 | -€2,629 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,987 | -€642 | -€2,629 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.