HOUTMAN TECHNICAL SUPPORT: 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 TECHNICAL SUPPORT
Largest movements
- Cash +€24,223
up €24,223 (+20.9%), from €115,777 to €140,000
mainly Net result for the year (+€55,491) and Depreciation (+€19,263)
- Tangible fixed assets -€19,263
down €19,263 (-32.7%), from €58,921 to €39,658
of which Land and buildings: -€16,116
- Reserves +€55,491
up €55,491 (+40.0%), from €138,794 to €194,285
- Debts after one year -€35,882
down €35,882 (-18.4%), from €194,901 to €159,018
- Other debts -€24,941
down €24,941 (-78.9%), from €31,603 to €6,662
- Gross operating margin +€17,137
up €17,137 (+18.9%), from €90,625 to €107,762
- Taxes +€6,413
up €6,413 (+31.8%), from €20,138 to €26,551
- Depreciation -€4,000
down €4,000 (-17.2%), from €23,263 to €19,263
- Financial income -€2,297
down €2,297 (-83.0%), from €2,766 to €469
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.
Cash bridge derived
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 | €433,759 | €432,549 | -€1,210 | -0.3% |
| Fixed assets | 21/28 | €309,274 | €290,010 | -€19,263 | -6.2% |
| Tangible fixed assets | 22/27 | €58,921 | €39,658 | -€19,263 | -32.7% |
| Land and buildings | 22 | €50,437 | €34,321 | -€16,116 | -32.0% |
| Furniture and vehicles | 24 | €8,484 | €5,337 | -€3,147 | -37.1% |
| Financial fixed assets | 28 | €250,352 | €250,352 | = | 0.0% |
| Current assets | 29/58 | €124,486 | €142,539 | +€18,053 | +14.5% |
| Amounts receivable within one year | 40/41 | €5,633 | €2,097 | -€3,536 | -62.8% |
| Trade receivables | 40 | €1,607 | €2,060 | +€453 | +28.2% |
| Other amounts receivable | 41 | €4,026 | €37 | -€3,989 | -99.1% |
| Cash at bank and in hand | 54/58 | €115,777 | €140,000 | +€24,223 | +20.9% |
| Deferred charges and accrued income | 490/1 | €3,075 | €442 | -€2,634 | -85.6% |
| Total equity and liabilities | 10/49 | €433,759 | €432,549 | -€1,210 | -0.3% |
| Equity | 10/15 | €157,394 | €212,885 | +€55,491 | +35.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €138,794 | €194,285 | +€55,491 | +40.0% |
| Distributable reserves | 133 | €138,794 | €194,285 | +€55,491 | +40.0% |
| Amounts payable | 17/49 | €276,365 | €219,665 | -€56,701 | -20.5% |
| Amounts payable after more than one year | 17 | €194,901 | €159,018 | -€35,882 | -18.4% |
| Financial debts | 170/4 | €194,901 | €159,018 | -€35,882 | -18.4% |
| Amounts payable within one year | 42/48 | €74,603 | €53,284 | -€21,319 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €35,252 | €35,882 | +€630 | +1.8% |
| Trade debts | 44 | €631 | €1,217 | +€585 | +92.7% |
| Suppliers | 440/4 | €631 | €1,217 | +€585 | +92.7% |
| Advances received on contracts in progress | 46 | €1,831 | €1,831 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,285 | €7,691 | +€2,406 | +45.5% |
| Taxes | 450/3 | €5,285 | €7,691 | +€2,406 | +45.5% |
| Other amounts payable | 47/48 | €31,603 | €6,662 | -€24,941 | -78.9% |
| Accrued charges and deferred income | 492/3 | €6,862 | €7,363 | +€501 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,263 | €19,263 | -€4,000 | -17.2% |
| Other operating charges | 640/8 | €2,984 | €2,360 | -€624 | -20.9% |
| Gross operating margin | 9900 | €90,625 | €107,762 | +€17,137 | +18.9% |
| Operating profit (loss) | 9901 | €64,377 | €86,138 | +€21,761 | +33.8% |
| Financial income | 75/76B | €2,766 | €469 | -€2,297 | -83.0% |
| Recurring financial income | 75 | €2,766 | €469 | -€2,297 | -83.0% |
| Financial charges | 65/66B | €5,136 | €4,566 | -€569 | -11.1% |
| Recurring financial charges | 65 | €5,136 | €4,566 | -€569 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €62,007 | €82,041 | +€20,034 | +32.3% |
| Income taxes | 67/77 | €20,138 | €26,551 | +€6,413 | +31.8% |
| Profit (loss) for the period | 9904 | €41,869 | €55,491 | +€13,621 | +32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,869 | €55,491 | +€13,621 | +32.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.