HOUSE SYSTEMS: 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.
HOUSE SYSTEMS
Largest movements
- Tangible fixed assets -€11,671
down €11,671 (-6.5%), from €178,745 to €167,075
of which Land and buildings: -€6,595
- Receivables within one year +€8,249
up €8,249 (+110.0%), from €7,498 to €15,748
of which Trade receivables: +€11,436
- Debts after one year -€25,077
down €25,077 (-16.9%), from €148,575 to €123,498
- Reserves +€11,517
up €11,517 (+10.5%), from €109,320 to €120,837
- Other debts +€8,763
up €8,763 (+150.8%), from €5,811 to €14,574
- Gross operating margin +€8,023
up €8,023 (+17.9%), from €44,858 to €52,881
- Depreciation +€5,418
up €5,418 (+22.7%), from €23,856 to €29,274
- Taxes +€1,673
up €1,673 (+48.6%), from €3,446 to €5,120
- Other operating charges -€1,065
down €1,065 (-29.1%), from €3,656 to €2,591
- Financial charges -€1,020
down €1,020 (-18.9%), from €5,401 to €4,381
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 | €315,990 | €311,350 | -€4,640 | -1.5% |
| Fixed assets | 21/28 | €299,265 | €287,595 | -€11,671 | -3.9% |
| Tangible fixed assets | 22/27 | €178,745 | €167,075 | -€11,671 | -6.5% |
| Land and buildings | 22 | €121,370 | €114,775 | -€6,595 | -5.4% |
| Furniture and vehicles | 24 | €57,375 | €52,300 | -€5,076 | -8.8% |
| Financial fixed assets | 28 | €120,520 | €120,520 | = | 0.0% |
| Current assets | 29/58 | €16,725 | €23,755 | +€7,030 | +42.0% |
| Amounts receivable within one year | 40/41 | €7,498 | €15,748 | +€8,249 | +110.0% |
| Trade receivables | 40 | €3,828 | €15,264 | +€11,436 | +298.7% |
| Other amounts receivable | 41 | €3,670 | €484 | -€3,186 | -86.8% |
| Cash at bank and in hand | 54/58 | €8,714 | €7,473 | -€1,241 | -14.2% |
| Deferred charges and accrued income | 490/1 | €512 | €535 | +€22 | +4.4% |
| Total equity and liabilities | 10/49 | €315,990 | €311,350 | -€4,640 | -1.5% |
| Equity | 10/15 | €129,320 | €140,837 | +€11,517 | +8.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €109,320 | €120,837 | +€11,517 | +10.5% |
| Distributable reserves | 133 | €109,320 | €120,837 | +€11,517 | +10.5% |
| Amounts payable | 17/49 | €186,670 | €170,513 | -€16,157 | -8.7% |
| Amounts payable after more than one year | 17 | €148,575 | €123,498 | -€25,077 | -16.9% |
| Financial debts | 170/4 | €148,575 | €123,498 | -€25,077 | -16.9% |
| Amounts payable within one year | 42/48 | €38,095 | €47,015 | +€8,920 | +23.4% |
| Current portion of amounts payable after more than one year | 42 | €24,238 | €25,077 | +€839 | +3.5% |
| Trade debts | 44 | €2,304 | €0 | -€2,304 | -100.0% |
| Suppliers | 440/4 | €2,304 | €0 | -€2,304 | -100.0% |
| Taxes, remuneration and social security | 45 | €5,742 | €7,364 | +€1,622 | +28.2% |
| Taxes | 450/3 | €5,733 | €7,364 | +€1,631 | +28.5% |
| Remuneration and social security | 454/9 | €9 | - | -€9 | |
| Other amounts payable | 47/48 | €5,811 | €14,574 | +€8,763 | +150.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,856 | €29,274 | +€5,418 | +22.7% |
| Other operating charges | 640/8 | €3,656 | €2,591 | -€1,065 | -29.1% |
| Gross operating margin | 9900 | €44,858 | €52,881 | +€8,023 | +17.9% |
| Operating profit (loss) | 9901 | €17,346 | €21,016 | +€3,670 | +21.2% |
| Financial income | 75/76B | €3 | €1 | -€2 | -58.0% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -58.0% |
| Financial charges | 65/66B | €5,401 | €4,381 | -€1,020 | -18.9% |
| Recurring financial charges | 65 | €5,401 | €4,381 | -€1,020 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €11,948 | €16,636 | +€4,688 | +39.2% |
| Income taxes | 67/77 | €3,446 | €5,120 | +€1,673 | +48.6% |
| Profit (loss) for the period | 9904 | €8,502 | €11,517 | +€3,015 | +35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,502 | €11,517 | +€3,015 | +35.5% |
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 7 October 2026 via checked.be.