HOUMANSOFT: 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.
HOUMANSOFT
Largest movements
- Cash +€240,920
up €240,920 (+3218.2%), from €7,486 to €248,406
mainly Other debts (+€234,206) and Depreciation (+€33,709)
- Tangible fixed assets -€18,584
down €18,584 (-3.7%), from €498,320 to €479,736
of which Land and buildings: -€28,110
- Other debts +€234,206
up €234,206 (+54.2%), from €432,118 to €666,324
- Debts after one year -€27,851
down €27,851 (-14.4%), from €193,810 to €165,959
- Profit (loss) carried forward +€19,787
up €19,787 (+11.6%), from -€170,617 to -€150,830
- Gross operating margin -€6,931
down €6,931 (-9.8%), from €70,680 to €63,749
- Depreciation -€2,973
down €2,973 (-8.1%), from €36,682 to €33,709
- Other operating charges +€1,967
up €1,967 (+128.3%), from €1,532 to €3,499
- Financial charges -€766
down €766 (-10.8%), from €7,117 to €6,351
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 | €506,647 | €732,724 | +€226,077 | +44.6% |
| Fixed assets | 21/28 | €498,570 | €479,986 | -€18,584 | -3.7% |
| Tangible fixed assets | 22/27 | €498,320 | €479,736 | -€18,584 | -3.7% |
| Land and buildings | 22 | €493,095 | €464,985 | -€28,110 | -5.7% |
| Plant, machinery and equipment | 23 | - | €14,751 | +€14,751 | |
| Furniture and vehicles | 24 | €5,225 | €0 | -€5,225 | -100.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €8,077 | €252,738 | +€244,661 | +3029.0% |
| Amounts receivable within one year | 40/41 | €0 | €2,062 | +€2,062 | |
| Other amounts receivable | 41 | €0 | €2,062 | +€2,062 | |
| Cash at bank and in hand | 54/58 | €7,486 | €248,406 | +€240,920 | +3218.2% |
| Deferred charges and accrued income | 490/1 | €591 | €2,270 | +€1,679 | +283.9% |
| Total equity and liabilities | 10/49 | €506,647 | €732,724 | +€226,077 | +44.6% |
| Equity | 10/15 | -€152,017 | -€132,230 | +€19,787 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€170,617 | -€150,830 | +€19,787 | +11.6% |
| Amounts payable | 17/49 | €658,665 | €864,954 | +€206,289 | +31.3% |
| Amounts payable after more than one year | 17 | €193,810 | €165,959 | -€27,851 | -14.4% |
| Financial debts | 170/4 | €193,810 | €165,959 | -€27,851 | -14.4% |
| Amounts payable within one year | 42/48 | €463,855 | €698,995 | +€235,140 | +50.7% |
| Current portion of amounts payable after more than one year | 42 | €27,043 | €27,851 | +€808 | +3.0% |
| Trade debts | 44 | €1,762 | €1,155 | -€608 | -34.5% |
| Suppliers | 440/4 | €1,762 | €1,155 | -€608 | -34.5% |
| Taxes, remuneration and social security | 45 | €2,931 | €3,665 | +€734 | +25.1% |
| Taxes | 450/3 | €2,931 | €3,665 | +€734 | +25.1% |
| Other amounts payable | 47/48 | €432,118 | €666,324 | +€234,206 | +54.2% |
| Accrued charges and deferred income | 492/3 | €1,000 | €0 | -€1,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,682 | €33,709 | -€2,973 | -8.1% |
| Other operating charges | 640/8 | €1,532 | €3,499 | +€1,967 | +128.3% |
| Gross operating margin | 9900 | €70,680 | €63,749 | -€6,931 | -9.8% |
| Operating profit (loss) | 9901 | €32,466 | €26,541 | -€5,925 | -18.2% |
| Financial charges | 65/66B | €7,117 | €6,351 | -€766 | -10.8% |
| Recurring financial charges | 65 | €7,117 | €6,351 | -€766 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €25,349 | €20,190 | -€5,159 | -20.4% |
| Income taxes | 67/77 | €352 | €403 | +€51 | +14.5% |
| Profit (loss) for the period | 9904 | €24,997 | €19,787 | -€5,210 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,997 | €19,787 | -€5,210 | -20.8% |
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 30 September 2026 via checked.be.