HOUMAN: 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.
HOUMAN
Largest movements
- Tangible fixed assets +€21,709
new in 2025: €21,709
- Cash +€19,150
up €19,150 (+13,734%), from €139 to €19,290
mainly Other debts (+€39,597) and Depreciation (+€3,826)
- Receivables within one year +€1,883
up €1,883 (+26.1%), from €7,221 to €9,103
- Other debts +€39,597
up €39,597 (+270%), from €14,646 to €54,242
- Tax, wage and social debts +€1,961
new in 2025: €1,961
- Staff costs +€44,686
new in 2025: €44,686
- Gross operating margin +€35,705
up €35,705 (+256%), from €13,921 to €49,626
- Other operating charges -€14,169
down €14,169 (-97.3%), from €14,569 to €400
- Depreciation +€3,826
new in 2025: €3,826
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 | €57,360 | €100,102 | +€42,742 | +74.5% |
| Fixed assets | 21/28 | €50,000 | €71,709 | +€21,709 | +43.4% |
| Intangible fixed assets | 21 | €50,000 | €50,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €21,709 | +€21,709 | |
| Furniture and vehicles | 24 | - | €21,709 | +€21,709 | |
| Current assets | 29/58 | €7,360 | €28,393 | +€21,033 | +286% |
| Amounts receivable within one year | 40/41 | €7,221 | €9,103 | +€1,883 | +26.1% |
| Other amounts receivable | 41 | €7,221 | €9,103 | +€1,883 | +26.1% |
| Cash at bank and in hand | 54/58 | €139 | €19,290 | +€19,150 | +13,734% |
| Total equity and liabilities | 10/49 | €57,360 | €100,102 | +€42,742 | +74.5% |
| Equity | 10/15 | €42,715 | €43,430 | +€715 | +1.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,263 | €22,978 | +€715 | +3.2% |
| Amounts payable | 17/49 | €14,646 | €56,672 | +€42,026 | +287% |
| Amounts payable within one year | 42/48 | €14,646 | €56,672 | +€42,026 | +287% |
| Trade debts | 44 | - | €469 | +€469 | |
| Suppliers | 440/4 | - | €469 | +€469 | |
| Taxes, remuneration and social security | 45 | - | €1,961 | +€1,961 | |
| Remuneration and social security | 454/9 | - | €1,961 | +€1,961 | |
| Other amounts payable | 47/48 | €14,646 | €54,242 | +€39,597 | +270% |
| Non-recurring operating income | 76A | €1,250 | - | -€1,250 | |
| Remuneration, social security and pensions | 62 | - | €44,686 | +€44,686 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,826 | +€3,826 | |
| Other operating charges | 640/8 | €14,569 | €400 | -€14,169 | -97.3% |
| Gross operating margin | 9900 | €13,921 | €49,626 | +€35,705 | +256% |
| Operating profit (loss) | 9901 | -€648 | €715 | +€1,363 | |
| Profit (loss) for the period before taxes | 9903 | -€648 | €715 | +€1,363 | |
| Profit (loss) for the period | 9904 | -€648 | €715 | +€1,363 | |
| Profit (loss) for the period to be appropriated | 9905 | -€648 | €715 | +€1,363 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.