HOUT SERVICE: 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 SERVICE
Largest movements
- Cash +€38,567
up €38,567 (+27.4%), from €140,714 to €179,281
mainly Tax, wage and social debts (+€30,262) and Other debts (+€24,709)
- Tax, wage and social debts +€30,262
up €30,262 (+120%), from €25,143 to €55,405
of which Taxes: +€16,224
- Other debts +€24,709
up €24,709 (+12.6%), from €195,913 to €220,622
- Trade debts -€12,114
down €12,114 (-31.1%), from €38,966 to €26,852
- Staff costs +€6,421
up €6,421 (+3.2%), from €202,652 to €209,074
- Financial income -€4,684
down €4,684 (-11.7%), from €40,100 to €35,416
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 | €836,304 | €886,782 | +€50,478 | +6.0% |
| Fixed assets | 21/28 | €146,105 | €143,614 | -€2,490 | -1.7% |
| Tangible fixed assets | 22/27 | €145,953 | €143,463 | -€2,490 | -1.7% |
| Land and buildings | 22 | €136,750 | €136,750 | = | 0.0% |
| Plant, machinery and equipment | 23 | €9,203 | €6,712 | -€2,490 | -27.1% |
| Financial fixed assets | 28 | €151 | €151 | = | 0.0% |
| Current assets | 29/58 | €690,200 | €743,168 | +€52,968 | +7.7% |
| Amounts receivable after more than one year | 29 | €500,000 | €500,000 | = | 0.0% |
| Other amounts receivable | 291 | €500,000 | €500,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €49,486 | €55,935 | +€6,449 | +13.0% |
| Trade receivables | 40 | €48,736 | €54,935 | +€6,199 | +12.7% |
| Other amounts receivable | 41 | €750 | €1,000 | +€250 | +33.3% |
| Cash at bank and in hand | 54/58 | €140,714 | €179,281 | +€38,567 | +27.4% |
| Deferred charges and accrued income | 490/1 | €0 | €7,952 | +€7,952 | |
| Total equity and liabilities | 10/49 | €836,304 | €886,782 | +€50,478 | +6.0% |
| Equity | 10/15 | €570,566 | €578,186 | +€7,620 | +1.3% |
| Contributions | 10/11 | €372,000 | €372,000 | = | 0.0% |
| Capital | 10 | €372,000 | €372,000 | = | 0.0% |
| Issued capital | 100 | €372,000 | €372,000 | = | 0.0% |
| Reserves | 13 | €187,465 | €195,085 | +€7,620 | +4.1% |
| Non-distributable reserves | 130/1 | €37,200 | €37,200 | = | 0.0% |
| Legal reserve | 130 | €37,200 | €37,200 | = | 0.0% |
| Distributable reserves | 133 | €150,265 | €157,885 | +€7,620 | +5.1% |
| Investment grants | 15 | €11,101 | €11,101 | = | 0.0% |
| Provisions and deferred taxes | 16 | €5,716 | €5,716 | = | 0.0% |
| Deferred taxes | 168 | €5,716 | €5,716 | = | 0.0% |
| Amounts payable | 17/49 | €260,022 | €302,880 | +€42,858 | +16.5% |
| Amounts payable within one year | 42/48 | €260,022 | €302,880 | +€42,858 | +16.5% |
| Trade debts | 44 | €38,966 | €26,852 | -€12,114 | -31.1% |
| Suppliers | 440/4 | €38,966 | €26,852 | -€12,114 | -31.1% |
| Taxes, remuneration and social security | 45 | €25,143 | €55,405 | +€30,262 | +120% |
| Taxes | 450/3 | €2,008 | €18,232 | +€16,224 | +808% |
| Remuneration and social security | 454/9 | €23,135 | €37,173 | +€14,038 | +60.7% |
| Other amounts payable | 47/48 | €195,913 | €220,622 | +€24,709 | +12.6% |
| Remuneration, social security and pensions | 62 | €202,652 | €209,074 | +€6,421 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,698 | €2,490 | -€208 | -7.7% |
| Other operating charges | 640/8 | €44,741 | €45,944 | +€1,203 | +2.7% |
| Gross operating margin | 9900 | €247,186 | €246,889 | -€297 | -0.1% |
| Operating profit (loss) | 9901 | -€2,906 | -€10,619 | -€7,714 | -265% |
| Financial income | 75/76B | €40,100 | €35,416 | -€4,684 | -11.7% |
| Recurring financial income | 75 | €40,100 | €35,416 | -€4,684 | -11.7% |
| Financial charges | 65/66B | €15,166 | €14,219 | -€947 | -6.2% |
| Recurring financial charges | 65 | €15,166 | €14,219 | -€947 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €22,029 | €10,579 | -€11,450 | -52.0% |
| Income taxes | 67/77 | €5,182 | €2,959 | -€2,223 | -42.9% |
| Profit (loss) for the period | 9904 | €16,847 | €7,620 | -€9,227 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,847 | €7,620 | -€9,227 | -54.8% |
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 31 October 2026 via checked.be.