HOUTATELIER ANDERS: 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.
HOUTATELIER ANDERS
Largest movements
- Receivables within one year +€29,940
up €29,940 (+223%), from €13,399 to €43,339
of which Trade receivables: +€27,479
- Tangible fixed assets -€23,207
down €23,207 (-13.9%), from €166,612 to €143,405
- Stocks and contracts -€13,283
down €13,283 (-100%), from €13,283 to €0
- Trade debts +€22,597
up €22,597 (+169%), from €13,373 to €35,970
- Debts after one year -€13,765
down €13,765 (-24.3%), from €56,580 to €42,816
- Other debts -€12,412
down €12,412 (-38.2%), from €32,526 to €20,114
- Profit (loss) carried forward +€4,876
up €4,876 (+8.1%), from €59,932 to €64,808
- Current portion of long-term debt -€3,860
down €3,860 (-21.9%), from €17,624 to €13,765
- Other operating charges -€5,879
down €5,879 (-86.2%), from €6,823 to €944
- Taxes +€1,394
up €1,394 (+572%), from €244 to €1,637
- Gross operating margin -€715
down €715 (-2.1%), from €34,213 to €33,498
- Financial charges -€563
down €563 (-16.6%), from €3,400 to €2,837
- Depreciation -€474
down €474 (-2.0%), from €23,680 to €23,207
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 | €201,144 | €198,176 | -€2,968 | -1.5% |
| Fixed assets | 21/28 | €166,612 | €143,405 | -€23,207 | -13.9% |
| Tangible fixed assets | 22/27 | €166,612 | €143,405 | -€23,207 | -13.9% |
| Land and buildings | 22 | €46,900 | €39,877 | -€7,023 | -15.0% |
| Plant, machinery and equipment | 23 | €30,019 | €23,572 | -€6,447 | -21.5% |
| Leasing and similar rights | 25 | €89,693 | €78,365 | -€11,328 | -12.6% |
| Other tangible fixed assets | 26 | - | €1,591 | +€1,591 | |
| Current assets | 29/58 | €34,532 | €54,771 | +€20,239 | +58.6% |
| Stocks and contracts in progress | 3 | €13,283 | €0 | -€13,283 | -100% |
| Contracts in progress | 37 | €13,283 | €0 | -€13,283 | -100% |
| Amounts receivable within one year | 40/41 | €13,399 | €43,339 | +€29,940 | +223% |
| Trade receivables | 40 | €11,426 | €38,905 | +€27,479 | +240% |
| Other amounts receivable | 41 | €1,973 | €4,435 | +€2,461 | +125% |
| Cash at bank and in hand | 54/58 | €6,805 | €8,447 | +€1,642 | +24.1% |
| Deferred charges and accrued income | 490/1 | €1,044 | €2,985 | +€1,940 | +186% |
| Total equity and liabilities | 10/49 | €201,144 | €198,176 | -€2,968 | -1.5% |
| Equity | 10/15 | €80,392 | €85,268 | +€4,876 | +6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,932 | €64,808 | +€4,876 | +8.1% |
| Amounts payable | 17/49 | €120,752 | €112,908 | -€7,844 | -6.5% |
| Amounts payable after more than one year | 17 | €56,580 | €42,816 | -€13,765 | -24.3% |
| Financial debts | 170/4 | €56,580 | €42,816 | -€13,765 | -24.3% |
| Amounts payable within one year | 42/48 | €64,033 | €70,093 | +€6,060 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €17,624 | €13,765 | -€3,860 | -21.9% |
| Trade debts | 44 | €13,373 | €35,970 | +€22,597 | +169% |
| Suppliers | 440/4 | €13,373 | €35,970 | +€22,597 | +169% |
| Taxes, remuneration and social security | 45 | €509 | €244 | -€266 | -52.2% |
| Taxes | 450/3 | €509 | €244 | -€266 | -52.2% |
| Other amounts payable | 47/48 | €32,526 | €20,114 | -€12,412 | -38.2% |
| Accrued charges and deferred income | 492/3 | €139 | €0 | -€139 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,680 | €23,207 | -€474 | -2.0% |
| Other operating charges | 640/8 | €6,823 | €944 | -€5,879 | -86.2% |
| Gross operating margin | 9900 | €34,213 | €33,498 | -€715 | -2.1% |
| Operating profit (loss) | 9901 | €3,710 | €9,348 | +€5,638 | +152% |
| Financial income | 75/76B | €9 | €2 | -€7 | -77.2% |
| Recurring financial income | 75 | €9 | €2 | -€7 | -77.2% |
| Financial charges | 65/66B | €3,400 | €2,837 | -€563 | -16.6% |
| Recurring financial charges | 65 | €3,400 | €2,837 | -€563 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €319 | €6,513 | +€6,194 | +1,942% |
| Income taxes | 67/77 | €244 | €1,637 | +€1,394 | +572% |
| Profit (loss) for the period | 9904 | €75 | €4,876 | +€4,801 | +6,368% |
| Profit (loss) for the period to be appropriated | 9905 | €75 | €4,876 | +€4,801 | +6,368% |
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 26 October 2026 via checked.be.