HOUBENMEDIC: 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.
HOUBENMEDIC
Largest movements
- Cash +€65,823
up €65,823 (+1915.4%), from €3,436 to €69,259
mainly Net result for the year (+€99,441) and Depreciation (+€7,703)
- Deferred charges and accrued income +€10,921
up €10,921 (+250.5%), from €4,360 to €15,280
- Tangible fixed assets -€6,313
down €6,313 (-25.9%), from €24,412 to €18,099
of which Furniture and vehicles: -€6,044
- Profit (loss) carried forward +€99,441
up €99,441, from -€3,195 to €96,245
- Other debts -€16,711
down €16,711 (-90.9%), from €18,379 to €1,668
- Trade debts -€13,290
down €13,290 (-94.8%), from €14,016 to €726
- Tax, wage and social debts +€3,991
up €3,991 (+48376.6%), from €8 to €3,999
- Contributions -€3,000
no longer reported in 2025 (was €3,000)
- Gross operating margin +€136,878
up €136,878, from -€2,319 to €134,559
- Taxes +€26,983
up €26,983 (+327064.5%), from €8 to €26,991
- Depreciation +€6,965
up €6,965 (+943.3%), from €738 to €7,703
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 | €32,208 | €102,639 | +€70,431 | +218.7% |
| Fixed assets | 21/28 | €24,412 | €18,099 | -€6,313 | -25.9% |
| Tangible fixed assets | 22/27 | €24,412 | €18,099 | -€6,313 | -25.9% |
| Plant, machinery and equipment | 23 | €1,300 | €1,031 | -€269 | -20.7% |
| Furniture and vehicles | 24 | €23,111 | €17,068 | -€6,044 | -26.2% |
| Current assets | 29/58 | €7,796 | €84,540 | +€76,744 | +984.4% |
| Cash at bank and in hand | 54/58 | €3,436 | €69,259 | +€65,823 | +1915.4% |
| Deferred charges and accrued income | 490/1 | €4,360 | €15,280 | +€10,921 | +250.5% |
| Total equity and liabilities | 10/49 | €32,208 | €102,639 | +€70,431 | +218.7% |
| Equity | 10/15 | -€195 | €96,245 | +€96,441 | |
| Contributions | 10/11 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | -€3,195 | €96,245 | +€99,441 | |
| Amounts payable | 17/49 | €32,403 | €6,393 | -€26,010 | -80.3% |
| Amounts payable within one year | 42/48 | €32,403 | €6,393 | -€26,010 | -80.3% |
| Trade debts | 44 | €14,016 | €726 | -€13,290 | -94.8% |
| Suppliers | 440/4 | €14,016 | €726 | -€13,290 | -94.8% |
| Taxes, remuneration and social security | 45 | €8 | €3,999 | +€3,991 | +48376.6% |
| Taxes | 450/3 | €8 | €3,999 | +€3,991 | +48376.6% |
| Other amounts payable | 47/48 | €18,379 | €1,668 | -€16,711 | -90.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €738 | €7,703 | +€6,965 | +943.3% |
| Other operating charges | 640/8 | €114 | €233 | +€119 | +104.3% |
| Gross operating margin | 9900 | -€2,319 | €134,559 | +€136,878 | |
| Operating profit (loss) | 9901 | -€3,172 | €126,623 | +€129,795 | |
| Financial charges | 65/66B | €15 | €192 | +€176 | +1156.2% |
| Recurring financial charges | 65 | €15 | €192 | +€176 | +1156.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,187 | €126,432 | +€129,619 | |
| Income taxes | 67/77 | €8 | €26,991 | +€26,983 | +327064.5% |
| Profit (loss) for the period | 9904 | -€3,195 | €99,441 | +€102,636 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,195 | €99,441 | +€102,636 |
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.