HOUGARDIS SERVICES: 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.
HOUGARDIS SERVICES
Largest movements
- Tangible fixed assets +€11,119
up €11,119 (+1.9%), from €600,000 to €611,119
- Other debts +€122,987
up €122,987 (+23.6%), from €521,769 to €644,756
- Current portion of long-term debt -€91,418
no longer reported in 2023 (was €91,418)
- Profit (loss) carried forward -€19,817
down €19,817 (-12.6%), from -€156,946 to -€176,763
- Financial charges +€4,633
up €4,633 (+116.1%), from €3,990 to €8,623
- Gross operating margin -€4,305
down €4,305 (-82.0%), from -€5,249 to -€9,554
- Depreciation +€1,235
new in 2023: €1,235
- Other operating charges +€387
up €387 (+2150.0%), from €18 to €405
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €600,000 | €611,752 | +€11,752 | +2.0% |
| Fixed assets | 21/28 | €600,000 | €611,119 | +€11,119 | +1.9% |
| Tangible fixed assets | 22/27 | €600,000 | €611,119 | +€11,119 | +1.9% |
| Land and buildings | 22 | €600,000 | €611,119 | +€11,119 | +1.9% |
| Current assets | 29/58 | - | €633 | +€633 | |
| Cash at bank and in hand | 54/58 | - | €419 | +€419 | |
| Deferred charges and accrued income | 490/1 | - | €214 | +€214 | |
| Total equity and liabilities | 10/49 | €600,000 | €611,752 | +€11,752 | +2.0% |
| Equity | 10/15 | -€13,187 | -€33,004 | -€19,817 | -150.3% |
| Contributions | 10/11 | €11,155 | €11,155 | = | 0.0% |
| Capital | 10 | €11,155 | €11,155 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €7,445 | €7,445 | = | 0.0% |
| Revaluation surpluses | 12 | €132,604 | €132,604 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,946 | -€176,763 | -€19,817 | -12.6% |
| Amounts payable | 17/49 | €613,187 | €644,756 | +€31,569 | +5.1% |
| Amounts payable within one year | 42/48 | €613,187 | €644,756 | +€31,569 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €91,418 | - | -€91,418 | |
| Other amounts payable | 47/48 | €521,769 | €644,756 | +€122,987 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,235 | +€1,235 | |
| Other operating charges | 640/8 | €18 | €405 | +€387 | +2150.0% |
| Gross operating margin | 9900 | -€5,249 | -€9,554 | -€4,305 | -82.0% |
| Operating profit (loss) | 9901 | -€5,267 | -€11,194 | -€5,927 | -112.5% |
| Financial charges | 65/66B | €3,990 | €8,623 | +€4,633 | +116.1% |
| Recurring financial charges | 65 | €3,990 | €8,623 | +€4,633 | +116.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,257 | -€19,817 | -€10,560 | -114.1% |
| Profit (loss) for the period | 9904 | -€9,257 | -€19,817 | -€10,560 | -114.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,257 | -€19,817 | -€10,560 | -114.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.