HOUSE UP: 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.
HOUSE UP
Largest movements
- Receivables within one year +€53,711
up €53,711 (+87.2%), from €61,583 to €115,294
of which Trade receivables: +€41,113
- Cash -€9,600
down €9,600 (-83.9%), from €11,446 to €1,846
mainly Receivables within one year (-€53,711) and Accrued charges and deferred income (-€16,219)
- Tangible fixed assets -€5,250
down €5,250 (-38.1%), from €13,783 to €8,534
of which Plant, machinery and equipment: -€3,971
- Trade debts +€32,162
up €32,162 (+435.7%), from €7,382 to €39,544
- Profit (loss) carried forward +€27,168
up €27,168 (+145.3%), from €18,697 to €45,865
- Accrued charges and deferred income -€16,219
down €16,219 (-67.9%), from €23,898 to €7,679
- Other debts -€5,277
down €5,277 (-40.7%), from €12,972 to €7,695
- Tax, wage and social debts +€2,251
up €2,251 (+28.5%), from €7,888 to €10,139
of which Taxes: +€2,577
- Gross operating margin +€20,266
up €20,266 (+44.2%), from €45,812 to €66,078
- Other operating charges +€8,240
up €8,240 (+647.6%), from €1,272 to €9,512
- Taxes +€2,626
up €2,626 (+34.8%), from €7,557 to €10,183
- Staff costs +€1,943
up €1,943 (+16.6%), from €11,685 to €13,628
- Depreciation -€1,067
down €1,067 (-16.9%), from €6,317 to €5,250
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 | €86,813 | €126,898 | +€40,085 | +46.2% |
| Fixed assets | 21/28 | €13,783 | €8,822 | -€4,962 | -36.0% |
| Tangible fixed assets | 22/27 | €13,783 | €8,534 | -€5,250 | -38.1% |
| Plant, machinery and equipment | 23 | €10,463 | €6,493 | -€3,971 | -37.9% |
| Furniture and vehicles | 24 | €3,320 | €2,041 | -€1,279 | -38.5% |
| Financial fixed assets | 28 | - | €288 | +€288 | |
| Current assets | 29/58 | €73,029 | €118,076 | +€45,047 | +61.7% |
| Amounts receivable within one year | 40/41 | €61,583 | €115,294 | +€53,711 | +87.2% |
| Trade receivables | 40 | €51,275 | €92,388 | +€41,113 | +80.2% |
| Other amounts receivable | 41 | €10,308 | €22,906 | +€12,598 | +122.2% |
| Cash at bank and in hand | 54/58 | €11,446 | €1,846 | -€9,600 | -83.9% |
| Deferred charges and accrued income | 490/1 | - | €936 | +€936 | |
| Total equity and liabilities | 10/49 | €86,813 | €126,898 | +€40,085 | +46.2% |
| Equity | 10/15 | €34,673 | €61,841 | +€27,168 | +78.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,976 | €10,976 | = | 0.0% |
| Distributable reserves | 133 | €10,976 | €10,976 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,697 | €45,865 | +€27,168 | +145.3% |
| Amounts payable | 17/49 | €52,140 | €65,057 | +€12,917 | +24.8% |
| Amounts payable within one year | 42/48 | €28,242 | €57,378 | +€29,136 | +103.2% |
| Trade debts | 44 | €7,382 | €39,544 | +€32,162 | +435.7% |
| Suppliers | 440/4 | €7,382 | €39,544 | +€32,162 | +435.7% |
| Taxes, remuneration and social security | 45 | €7,888 | €10,139 | +€2,251 | +28.5% |
| Taxes | 450/3 | €7,562 | €10,139 | +€2,577 | +34.1% |
| Remuneration and social security | 454/9 | €326 | - | -€326 | |
| Other amounts payable | 47/48 | €12,972 | €7,695 | -€5,277 | -40.7% |
| Accrued charges and deferred income | 492/3 | €23,898 | €7,679 | -€16,219 | -67.9% |
| Remuneration, social security and pensions | 62 | €11,685 | €13,628 | +€1,943 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,317 | €5,250 | -€1,067 | -16.9% |
| Other operating charges | 640/8 | €1,272 | €9,512 | +€8,240 | +647.6% |
| Gross operating margin | 9900 | €45,812 | €66,078 | +€20,266 | +44.2% |
| Operating profit (loss) | 9901 | €26,538 | €37,688 | +€11,150 | +42.0% |
| Financial income | 75/76B | €52 | €1 | -€51 | -97.5% |
| Recurring financial income | 75 | €52 | €1 | -€50 | -97.5% |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €337 | €339 | +€2 | +0.6% |
| Recurring financial charges | 65 | €337 | €339 | +€2 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €26,253 | €37,351 | +€11,098 | +42.3% |
| Income taxes | 67/77 | €7,557 | €10,183 | +€2,626 | +34.8% |
| Profit (loss) for the period | 9904 | €18,697 | €27,168 | +€8,471 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,697 | €27,168 | +€8,471 | +45.3% |
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 11 October 2026 via checked.be.