HOUSEC: 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.
HOUSEC
Largest movements
- Cash +€37,157
up €37,157 (+62.4%), from €59,578 to €96,735
mainly Net result for the year (+€90,889) and Depreciation (+€16,406)
- Tangible fixed assets -€15,106
down €15,106 (-22.8%), from €66,306 to €51,199
of which Furniture and vehicles: -€13,654
- Receivables within one year -€3,475
down €3,475 (-3.2%), from €109,489 to €106,014
of which Other amounts receivable: -€14,344
- Profit (loss) carried forward +€30,889
up €30,889 (+33.7%), from €91,652 to €122,541
- Debts after one year -€13,151
down €13,151 (-29.4%), from €44,686 to €31,535
- Trade debts -€13,040
down €13,040 (-19.9%), from €65,538 to €52,498
- Tax, wage and social debts +€12,098
up €12,098 (+75.4%), from €16,039 to €28,137
of which Remuneration and social security: +€7,069
- Other debts +€2,797
new in 2024: €2,797
- Gross operating margin +€41,888
up €41,888 (+53.6%), from €78,128 to €120,016
- Taxes -€4,024
down €4,024 (-31.4%), from €12,812 to €8,788
- Depreciation +€3,319
up €3,319 (+25.4%), from €13,087 to €16,406
- Other operating charges +€1,332
up €1,332 (+390%), from €342 to €1,673
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €235,561 | €255,659 | +€20,098 | +8.5% |
| Fixed assets | 21/28 | €66,306 | €51,249 | -€15,056 | -22.7% |
| Tangible fixed assets | 22/27 | €66,306 | €51,199 | -€15,106 | -22.8% |
| Plant, machinery and equipment | 23 | €6,292 | €4,839 | -€1,453 | -23.1% |
| Furniture and vehicles | 24 | €60,014 | €46,360 | -€13,654 | -22.8% |
| Financial fixed assets | 28 | - | €50 | +€50 | |
| Current assets | 29/58 | €169,255 | €204,410 | +€35,154 | +20.8% |
| Amounts receivable within one year | 40/41 | €109,489 | €106,014 | -€3,475 | -3.2% |
| Trade receivables | 40 | €92,120 | €102,989 | +€10,869 | +11.8% |
| Other amounts receivable | 41 | €17,368 | €3,025 | -€14,344 | -82.6% |
| Cash at bank and in hand | 54/58 | €59,578 | €96,735 | +€37,157 | +62.4% |
| Deferred charges and accrued income | 490/1 | €189 | €1,661 | +€1,472 | +779% |
| Total equity and liabilities | 10/49 | €235,561 | €255,659 | +€20,098 | +8.5% |
| Equity | 10/15 | €96,652 | €127,541 | +€30,889 | +32.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,652 | €122,541 | +€30,889 | +33.7% |
| Amounts payable | 17/49 | €138,910 | €128,118 | -€10,792 | -7.8% |
| Amounts payable after more than one year | 17 | €44,686 | €31,535 | -€13,151 | -29.4% |
| Financial debts | 170/4 | €44,686 | €31,535 | -€13,151 | -29.4% |
| Amounts payable within one year | 42/48 | €94,224 | €96,583 | +€2,359 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €12,647 | €13,151 | +€503 | +4.0% |
| Trade debts | 44 | €65,538 | €52,498 | -€13,040 | -19.9% |
| Suppliers | 440/4 | €65,538 | €52,498 | -€13,040 | -19.9% |
| Taxes, remuneration and social security | 45 | €16,039 | €28,137 | +€12,098 | +75.4% |
| Taxes | 450/3 | €14,695 | €19,723 | +€5,029 | +34.2% |
| Remuneration and social security | 454/9 | €1,344 | €8,413 | +€7,069 | +526% |
| Other amounts payable | 47/48 | - | €2,797 | +€2,797 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,087 | €16,406 | +€3,319 | +25.4% |
| Other operating charges | 640/8 | €342 | €1,673 | +€1,332 | +390% |
| Gross operating margin | 9900 | €78,128 | €120,016 | +€41,888 | +53.6% |
| Operating profit (loss) | 9901 | €64,700 | €101,937 | +€37,237 | +57.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,872 | €2,260 | +€389 | +20.8% |
| Recurring financial charges | 65 | €1,872 | €2,260 | +€389 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €62,828 | €99,677 | +€36,850 | +58.7% |
| Income taxes | 67/77 | €12,812 | €8,788 | -€4,024 | -31.4% |
| Profit (loss) for the period | 9904 | €50,015 | €90,889 | +€40,874 | +81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,015 | €90,889 | +€40,874 | +81.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.