HOUTMAN CO: 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.
HOUTMAN CO
Largest movements
- Cash -€36,476
down €36,476 (-54.2%), from €67,327 to €30,851
mainly Net result for the year (-€25,030) and Tax, wage and social debts (-€10,072)
- Deferred charges and accrued income +€6,500
new in 2025: €6,500
- Tangible fixed assets +€1,829
up €1,829 (+393%), from €465 to €2,295
- Receivables within one year +€1,533
up €1,533 (+727%), from €211 to €1,744
of which Trade receivables: +€1,033
- Profit (loss) carried forward -€25,030
down €25,030 (-53.1%), from €47,157 to €22,127
- Tax, wage and social debts -€10,072
down €10,072 (-62.1%), from €16,215 to €6,142
of which Taxes: -€10,072
- Other debts +€8,897
up €8,897 (+593%), from €1,501 to €10,398
- Gross operating margin -€82,957
down €82,957, from €60,405 to -€22,552
- Taxes -€11,789
no longer reported in 2025 (was €11,789)
- Other operating charges +€966
new in 2025: €966
- Depreciation +€615
up €615 (+1,831%), from €34 to €649
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 | €68,003 | €41,389 | -€26,614 | -39.1% |
| Fixed assets | 21/28 | €465 | €2,295 | +€1,829 | +393% |
| Tangible fixed assets | 22/27 | €465 | €2,295 | +€1,829 | +393% |
| Furniture and vehicles | 24 | €465 | €2,295 | +€1,829 | +393% |
| Current assets | 29/58 | €67,538 | €39,095 | -€28,443 | -42.1% |
| Amounts receivable within one year | 40/41 | €211 | €1,744 | +€1,533 | +727% |
| Trade receivables | 40 | - | €1,033 | +€1,033 | |
| Other amounts receivable | 41 | €211 | €711 | +€500 | +237% |
| Cash at bank and in hand | 54/58 | €67,327 | €30,851 | -€36,476 | -54.2% |
| Deferred charges and accrued income | 490/1 | - | €6,500 | +€6,500 | |
| Total equity and liabilities | 10/49 | €68,003 | €41,389 | -€26,614 | -39.1% |
| Equity | 10/15 | €49,157 | €24,127 | -€25,030 | -50.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,157 | €22,127 | -€25,030 | -53.1% |
| Amounts payable | 17/49 | €18,846 | €17,262 | -€1,584 | -8.4% |
| Amounts payable within one year | 42/48 | €18,421 | €17,262 | -€1,159 | -6.3% |
| Trade debts | 44 | €705 | €721 | +€16 | +2.3% |
| Suppliers | 440/4 | €705 | €721 | +€16 | +2.3% |
| Taxes, remuneration and social security | 45 | €16,215 | €6,142 | -€10,072 | -62.1% |
| Taxes | 450/3 | €14,215 | €4,142 | -€10,072 | -70.9% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,501 | €10,398 | +€8,897 | +593% |
| Accrued charges and deferred income | 492/3 | €425 | - | -€425 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34 | €649 | +€615 | +1,831% |
| Other operating charges | 640/8 | - | €966 | +€966 | |
| Gross operating margin | 9900 | €60,405 | -€22,552 | -€82,957 | |
| Operating profit (loss) | 9901 | €60,372 | -€24,166 | -€84,538 | |
| Financial charges | 65/66B | €1,426 | €864 | -€562 | -39.4% |
| Recurring financial charges | 65 | €1,426 | €864 | -€562 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €58,946 | -€25,030 | -€83,976 | |
| Income taxes | 67/77 | €11,789 | - | -€11,789 | |
| Profit (loss) for the period | 9904 | €47,157 | -€25,030 | -€72,187 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,157 | -€25,030 | -€72,187 |
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.