HOUFFA-CENTER: 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.
HOUFFA-CENTER
Largest movements
- Stocks and contracts -€13,761
no longer reported in 2025 (was €13,761)
- Receivables within one year -€5,718
down €5,718 (-99.3%), from €5,755 to €38
of which Trade receivables: -€5,233
- Cash -€2,885
down €2,885 (-99.0%), from €2,913 to €28
- Tangible fixed assets -€2,847
no longer reported in 2025 (was €2,847)
of which Plant, machinery and equipment: -€2,054
- Other debts +€25,848
up €25,848 (+551%), from €4,688 to €30,536
- Profit (loss) carried forward -€18,044
down €18,044 (-42.8%), from -€42,198 to -€60,242
- Current portion of long-term debt -€15,295
no longer reported in 2025 (was €15,295)
- Tax, wage and social debts -€6,678
down €6,678 (-59.4%), from €11,239 to €4,560
of which Taxes: -€7,074
- Short-term financial debts -€5,345
no longer reported in 2025 (was €5,345)
- Gross operating margin -€78,108
no longer reported in 2025 (was €78,108)
- Staff costs -€72,804
no longer reported in 2025 (was €72,804)
- Financial income -€5,997
no longer reported in 2025 (was €5,997)
of which Non-recurring financial income: -€5,991
- Financial charges -€4,595
down €4,595 (-99.8%), from €4,604 to €9
- Other operating charges -€3,966
no longer reported in 2025 (was €3,966)
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,207 | €737 | -€25,470 | -97.2% |
| Fixed assets | 21/28 | €3,778 | €671 | -€3,107 | -82.2% |
| Tangible fixed assets | 22/27 | €2,847 | - | -€2,847 | |
| Plant, machinery and equipment | 23 | €2,054 | - | -€2,054 | |
| Furniture and vehicles | 24 | €792 | - | -€792 | |
| Financial fixed assets | 28 | €931 | €671 | -€260 | -27.9% |
| Current assets | 29/58 | €22,429 | €66 | -€22,363 | -99.7% |
| Stocks and contracts in progress | 3 | €13,761 | - | -€13,761 | |
| Stocks | 30/36 | €13,761 | - | -€13,761 | |
| Amounts receivable within one year | 40/41 | €5,755 | €38 | -€5,718 | -99.3% |
| Trade receivables | 40 | €5,233 | - | -€5,233 | |
| Other amounts receivable | 41 | €523 | €38 | -€485 | -92.8% |
| Cash at bank and in hand | 54/58 | €2,913 | €28 | -€2,885 | -99.0% |
| Total equity and liabilities | 10/49 | €26,207 | €737 | -€25,470 | -97.2% |
| Equity | 10/15 | -€19,855 | -€40,378 | -€20,523 | -103% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,743 | €1,264 | -€2,479 | -66.2% |
| Non-distributable reserves | 130/1 | €1,264 | €1,264 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,264 | €1,264 | = | 0.0% |
| Distributable reserves | 133 | €2,479 | - | -€2,479 | |
| Profit (loss) carried forward | 14 | -€42,198 | -€60,242 | -€18,044 | -42.8% |
| Amounts payable | 17/49 | €46,062 | €41,116 | -€4,947 | -10.7% |
| Amounts payable after more than one year | 17 | €1,545 | - | -€1,545 | |
| Financial debts | 170/4 | €1,545 | - | -€1,545 | |
| Amounts payable within one year | 42/48 | €44,517 | €41,116 | -€3,401 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €15,295 | - | -€15,295 | |
| Financial debts | 43 | €5,345 | - | -€5,345 | |
| Credit institutions | 430/8 | €5,345 | - | -€5,345 | |
| Trade debts | 44 | €7,950 | €6,019 | -€1,931 | -24.3% |
| Suppliers | 440/4 | €7,950 | €6,019 | -€1,931 | -24.3% |
| Taxes, remuneration and social security | 45 | €11,239 | €4,560 | -€6,678 | -59.4% |
| Taxes | 450/3 | €7,148 | €74 | -€7,074 | -99.0% |
| Remuneration and social security | 454/9 | €4,091 | €4,486 | +€395 | +9.7% |
| Other amounts payable | 47/48 | €4,688 | €30,536 | +€25,848 | +551% |
| Remuneration, social security and pensions | 62 | €72,804 | - | -€72,804 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,506 | - | -€1,506 | |
| Other operating charges | 640/8 | €3,966 | - | -€3,966 | |
| Gross operating margin | 9900 | €78,108 | - | -€78,108 | |
| Operating profit (loss) | 9901 | -€169 | - | +€169 | |
| Financial income | 75/76B | €5,997 | - | -€5,997 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Non-recurring financial income | 76B | €5,991 | - | -€5,991 | |
| Financial charges | 65/66B | €4,604 | €9 | -€4,595 | -99.8% |
| Recurring financial charges | 65 | €4,604 | €9 | -€4,595 | -99.8% |
| Profit (loss) for the period before taxes | 9903 | €1,225 | -€9 | -€1,234 | |
| Profit (loss) for the period | 9904 | €1,225 | -€9 | -€1,234 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,225 | -€9 | -€1,234 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.