HOUT PROF SB: 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.
HOUT PROF SB
Largest movements
- Cash -€18,339
down €18,339 (-34.5%), from €53,099 to €34,760
mainly Trade debts (-€35,503) and Debts after one year (-€12,732)
- Tangible fixed assets -€17,230
down €17,230 (-30.5%), from €56,562 to €39,332
- Receivables within one year +€5,203
up €5,203 (+296%), from €1,759 to €6,961
of which Other amounts receivable: +€4,436
- Trade debts -€35,503
down €35,503 (-81.5%), from €43,586 to €8,083
of which Suppliers: -€35,981
- Debts after one year -€12,732
down €12,732 (-71.3%), from €17,850 to €5,119
- Profit (loss) carried forward +€10,668
up €10,668 (+37.0%), from €28,813 to €39,481
- Tax, wage and social debts +€6,536
up €6,536 (+159%), from €4,103 to €10,639
of which Remuneration and social security: +€6,602
- Gross operating margin +€3,297
up €3,297 (+10.7%), from €30,742 to €34,039
- Depreciation +€1,937
up €1,937 (+12.7%), from €15,293 to €17,230
- Financial charges -€477
down €477 (-18.3%), from €2,606 to €2,129
- Taxes +€427
up €427 (+16.3%), from €2,612 to €3,039
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 | €111,420 | €81,053 | -€30,367 | -27.3% |
| Fixed assets | 21/28 | €56,562 | €39,332 | -€17,230 | -30.5% |
| Tangible fixed assets | 22/27 | €56,562 | €39,332 | -€17,230 | -30.5% |
| Furniture and vehicles | 24 | €56,562 | €39,332 | -€17,230 | -30.5% |
| Current assets | 29/58 | €54,858 | €41,721 | -€13,137 | -23.9% |
| Amounts receivable within one year | 40/41 | €1,759 | €6,961 | +€5,203 | +296% |
| Trade receivables | 40 | - | €767 | +€767 | |
| Other amounts receivable | 41 | €1,759 | €6,195 | +€4,436 | +252% |
| Cash at bank and in hand | 54/58 | €53,099 | €34,760 | -€18,339 | -34.5% |
| Total equity and liabilities | 10/49 | €111,420 | €81,053 | -€30,367 | -27.3% |
| Equity | 10/15 | €33,813 | €44,481 | +€10,668 | +31.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,813 | €39,481 | +€10,668 | +37.0% |
| Amounts payable | 17/49 | €77,607 | €36,572 | -€41,035 | -52.9% |
| Amounts payable after more than one year | 17 | €17,850 | €5,119 | -€12,732 | -71.3% |
| Financial debts | 170/4 | €17,850 | €5,119 | -€12,732 | -71.3% |
| Amounts payable within one year | 42/48 | €59,757 | €31,453 | -€28,303 | -47.4% |
| Current portion of amounts payable after more than one year | 42 | €12,067 | €12,732 | +€665 | +5.5% |
| Trade debts | 44 | €43,586 | €8,083 | -€35,503 | -81.5% |
| Suppliers | 440/4 | €43,586 | €7,605 | -€35,981 | -82.6% |
| Bills of exchange payable | 441 | - | €477 | +€477 | |
| Taxes, remuneration and social security | 45 | €4,103 | €10,639 | +€6,536 | +159% |
| Taxes | 450/3 | €3,105 | €3,039 | -€66 | -2.1% |
| Remuneration and social security | 454/9 | €998 | €7,600 | +€6,602 | +661% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,293 | €17,230 | +€1,937 | +12.7% |
| Other operating charges | 640/8 | €922 | €972 | +€50 | +5.4% |
| Gross operating margin | 9900 | €30,742 | €34,039 | +€3,297 | +10.7% |
| Operating profit (loss) | 9901 | €14,527 | €15,837 | +€1,310 | +9.0% |
| Financial charges | 65/66B | €2,606 | €2,129 | -€477 | -18.3% |
| Recurring financial charges | 65 | €2,606 | €2,129 | -€477 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €11,921 | €13,707 | +€1,787 | +15.0% |
| Income taxes | 67/77 | €2,612 | €3,039 | +€427 | +16.3% |
| Profit (loss) for the period | 9904 | €9,308 | €10,668 | +€1,360 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,308 | €10,668 | +€1,360 | +14.6% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.