Houbrechts.NET: 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.
Houbrechts.NET
Largest movements
- Receivables within one year -€15,372
down €15,372 (-45.6%), from €33,674 to €18,303
of which Trade receivables: -€15,363
- Deferred charges and accrued income -€7,705
down €7,705 (-13.6%), from €56,800 to €49,095
- Debts after one year -€23,291
down €23,291 (-11.5%), from €201,940 to €178,649
- Trade debts +€5,186
up €5,186 (+25.4%), from €20,405 to €25,591
- Gross operating margin -€25,035
down €25,035 (-55.6%), from €45,028 to €19,993
- Other operating charges -€23,118
down €23,118 (-93.6%), from €24,702 to €1,584
- Depreciation +€743
up €743 (+21.9%), from €3,393 to €4,136
- Taxes -€636
down €636 (-85.7%), from €742 to €106
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,376 | €321,817 | -€22,560 | -6.6% |
| Fixed assets | 21/28 | €253,879 | €253,858 | -€21 | 0.0% |
| Tangible fixed assets | 22/27 | €253,879 | €253,858 | -€21 | 0.0% |
| Land and buildings | 22 | €253,775 | €250,441 | -€3,334 | -1.3% |
| Furniture and vehicles | 24 | €105 | €3,417 | +€3,312 | +3,163% |
| Current assets | 29/58 | €90,497 | €67,959 | -€22,538 | -24.9% |
| Amounts receivable within one year | 40/41 | €33,674 | €18,303 | -€15,372 | -45.6% |
| Trade receivables | 40 | €33,448 | €18,086 | -€15,363 | -45.9% |
| Other amounts receivable | 41 | €226 | €217 | -€9 | -3.9% |
| Cash at bank and in hand | 54/58 | €23 | €561 | +€539 | +2,376% |
| Deferred charges and accrued income | 490/1 | €56,800 | €49,095 | -€7,705 | -13.6% |
| Total equity and liabilities | 10/49 | €344,376 | €321,817 | -€22,560 | -6.6% |
| Equity | 10/15 | €24,749 | €25,603 | +€855 | +3.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,344 | €5,198 | +€855 | +19.7% |
| Amounts payable | 17/49 | €319,628 | €296,213 | -€23,414 | -7.3% |
| Amounts payable after more than one year | 17 | €201,940 | €178,649 | -€23,291 | -11.5% |
| Financial debts | 170/4 | €201,940 | €178,649 | -€23,291 | -11.5% |
| Amounts payable within one year | 42/48 | €117,688 | €117,565 | -€123 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €25,363 | €23,291 | -€2,072 | -8.2% |
| Trade debts | 44 | €20,405 | €25,591 | +€5,186 | +25.4% |
| Suppliers | 440/4 | €20,405 | €25,591 | +€5,186 | +25.4% |
| Taxes, remuneration and social security | 45 | €6,915 | €4,711 | -€2,204 | -31.9% |
| Taxes | 450/3 | €6,915 | €4,711 | -€2,204 | -31.9% |
| Other amounts payable | 47/48 | €65,006 | €63,971 | -€1,035 | -1.6% |
| Non-recurring operating income | 76A | - | €4,132 | +€4,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,393 | €4,136 | +€743 | +21.9% |
| Other operating charges | 640/8 | €24,702 | €1,584 | -€23,118 | -93.6% |
| Gross operating margin | 9900 | €45,028 | €19,993 | -€25,035 | -55.6% |
| Operating profit (loss) | 9901 | €16,934 | €14,273 | -€2,661 | -15.7% |
| Financial income | 75/76B | €0 | €229 | +€229 | +763,700% |
| Recurring financial income | 75 | €0 | €229 | +€229 | +763,700% |
| Financial charges | 65/66B | €13,647 | €13,542 | -€105 | -0.8% |
| Recurring financial charges | 65 | €13,647 | €13,542 | -€105 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €3,287 | €960 | -€2,326 | -70.8% |
| Income taxes | 67/77 | €742 | €106 | -€636 | -85.7% |
| Profit (loss) for the period | 9904 | €2,545 | €855 | -€1,690 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,545 | €855 | -€1,690 | -66.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.