Houben IT consultancy: 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.
Houben IT consultancy
Largest movements
- Cash +€148,860
up €148,860 (+359%), from €41,461 to €190,321
mainly Receivables within one year (+€82,135) and Net result for the year (+€63,713)
- Receivables within one year -€82,135
down €82,135 (-86.8%), from €94,675 to €12,540
of which Other amounts receivable: -€50,215
- Reserves +€63,713
up €63,713 (+59.3%), from €107,494 to €171,208
- Gross operating margin +€5,852
up €5,852 (+6.9%), from €84,884 to €90,736
- Taxes +€1,471
up €1,471 (+6.1%), from €24,009 to €25,479
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 | €139,237 | €204,638 | +€65,402 | +47.0% |
| Fixed assets | 21/28 | €2,572 | €1,246 | -€1,325 | -51.5% |
| Tangible fixed assets | 22/27 | €2,572 | €1,246 | -€1,325 | -51.5% |
| Furniture and vehicles | 24 | €2,572 | €1,246 | -€1,325 | -51.5% |
| Current assets | 29/58 | €136,665 | €203,392 | +€66,727 | +48.8% |
| Amounts receivable within one year | 40/41 | €94,675 | €12,540 | -€82,135 | -86.8% |
| Trade receivables | 40 | €44,240 | €12,320 | -€31,920 | -72.2% |
| Other amounts receivable | 41 | €50,435 | €220 | -€50,215 | -99.6% |
| Cash at bank and in hand | 54/58 | €41,461 | €190,321 | +€148,860 | +359% |
| Deferred charges and accrued income | 490/1 | €529 | €532 | +€3 | +0.6% |
| Total equity and liabilities | 10/49 | €139,237 | €204,638 | +€65,402 | +47.0% |
| Equity | 10/15 | €112,494 | €176,208 | +€63,713 | +56.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €107,494 | €171,208 | +€63,713 | +59.3% |
| Distributable reserves | 133 | €107,494 | €171,208 | +€63,713 | +59.3% |
| Amounts payable | 17/49 | €26,742 | €28,431 | +€1,689 | +6.3% |
| Amounts payable within one year | 42/48 | €25,614 | €26,903 | +€1,289 | +5.0% |
| Trade debts | 44 | €144 | €28 | -€116 | -80.8% |
| Suppliers | 440/4 | €144 | €28 | -€116 | -80.8% |
| Taxes, remuneration and social security | 45 | €25,387 | €26,857 | +€1,471 | +5.8% |
| Taxes | 450/3 | €24,152 | €25,622 | +€1,471 | +6.1% |
| Remuneration and social security | 454/9 | €1,235 | €1,235 | = | 0.0% |
| Other amounts payable | 47/48 | €83 | €18 | -€65 | -78.5% |
| Accrued charges and deferred income | 492/3 | €1,128 | €1,528 | +€399 | +35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,047 | €1,325 | +€279 | +26.6% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.5% |
| Gross operating margin | 9900 | €84,884 | €90,736 | +€5,852 | +6.9% |
| Operating profit (loss) | 9901 | €83,712 | €89,283 | +€5,572 | +6.7% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €84 | €90 | +€6 | +7.4% |
| Recurring financial charges | 65 | €84 | €90 | +€6 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €83,633 | €89,193 | +€5,560 | +6.6% |
| Income taxes | 67/77 | €24,009 | €25,479 | +€1,471 | +6.1% |
| Profit (loss) for the period | 9904 | €59,624 | €63,713 | +€4,090 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,624 | €63,713 | +€4,090 | +6.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.