HOUTTEKIER: 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.
HOUTTEKIER
Largest movements
- Cash +€11,298
new in 2025: €11,298
mainly Trade debts (+€11,327) and Receivables within one year (+€8,081)
- Receivables within one year -€8,081
down €8,081 (-35.9%), from €22,535 to €14,453
of which Trade receivables: -€5,007
- Deferred charges and accrued income +€4,232
up €4,232 (+28.5%), from €14,834 to €19,066
- Stocks and contracts -€2,133
down €2,133 (-16.6%), from €12,837 to €10,705
- Tangible fixed assets -€1,678
down €1,678 (-7.6%), from €22,152 to €20,474
of which Plant, machinery and equipment: -€2,060
- Trade debts +€11,327
up €11,327 (+209.5%), from €5,407 to €16,734
- Current portion of long-term debt -€4,228
down €4,228 (-45.8%), from €9,231 to €5,002
- Tax, wage and social debts -€2,160
down €2,160 (-55.2%), from €3,913 to €1,754
of which Taxes: -€1,994
- Short-term financial debts -€1,529
no longer reported in 2025 (was €1,529)
- Turnover +€14,435
up €14,435 (+8.2%), from €175,404 to €189,839
- Purchases and services +€11,902
up €11,902 (+7.4%), from €161,135 to €173,038
- Staff costs +€9,576
new in 2025: €9,576
- Depreciation -€5,974
down €5,974 (-47.6%), from €12,539 to €6,565
- Gross operating margin +€5,839
up €5,839 (+40.9%), from €14,269 to €20,107
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 | €72,358 | €75,996 | +€3,638 | +5.0% |
| Fixed assets | 21/28 | €22,152 | €20,474 | -€1,678 | -7.6% |
| Tangible fixed assets | 22/27 | €22,152 | €20,474 | -€1,678 | -7.6% |
| Land and buildings | 22 | - | €2,011 | +€2,011 | |
| Plant, machinery and equipment | 23 | €20,523 | €18,463 | -€2,060 | -10.0% |
| Furniture and vehicles | 24 | €1,629 | - | -€1,629 | |
| Current assets | 29/58 | €50,206 | €55,521 | +€5,315 | +10.6% |
| Stocks and contracts in progress | 3 | €12,837 | €10,705 | -€2,133 | -16.6% |
| Stocks | 30/36 | €12,837 | €10,705 | -€2,133 | -16.6% |
| Amounts receivable within one year | 40/41 | €22,535 | €14,453 | -€8,081 | -35.9% |
| Trade receivables | 40 | €16,928 | €11,921 | -€5,007 | -29.6% |
| Other amounts receivable | 41 | €5,607 | €2,532 | -€3,074 | -54.8% |
| Cash at bank and in hand | 54/58 | - | €11,298 | +€11,298 | |
| Deferred charges and accrued income | 490/1 | €14,834 | €19,066 | +€4,232 | +28.5% |
| Total equity and liabilities | 10/49 | €72,358 | €75,996 | +€3,638 | +5.0% |
| Equity | 10/15 | €52,278 | €52,505 | +€227 | +0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €32,278 | €32,505 | +€227 | +0.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €30,278 | €30,505 | +€227 | +0.8% |
| Amounts payable | 17/49 | €20,080 | €23,491 | +€3,410 | +17.0% |
| Amounts payable within one year | 42/48 | €20,080 | €23,491 | +€3,410 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €9,231 | €5,002 | -€4,228 | -45.8% |
| Financial debts | 43 | €1,529 | - | -€1,529 | |
| Credit institutions | 430/8 | €1,529 | - | -€1,529 | |
| Trade debts | 44 | €5,407 | €16,734 | +€11,327 | +209.5% |
| Suppliers | 440/4 | €5,407 | €16,734 | +€11,327 | +209.5% |
| Taxes, remuneration and social security | 45 | €3,913 | €1,754 | -€2,160 | -55.2% |
| Taxes | 450/3 | €1,994 | - | -€1,994 | |
| Remuneration and social security | 454/9 | €1,920 | €1,754 | -€166 | -8.6% |
| Turnover | 70 | €175,404 | €189,839 | +€14,435 | +8.2% |
| Non-recurring operating income | 76A | - | €3,306 | +€3,306 | |
| Goods, raw materials, services and sundry goods | 60/61 | €161,135 | €173,038 | +€11,902 | +7.4% |
| Remuneration, social security and pensions | 62 | - | €9,576 | +€9,576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,539 | €6,565 | -€5,974 | -47.6% |
| Other operating charges | 640/8 | €5,130 | €7,443 | +€2,313 | +45.1% |
| Gross operating margin | 9900 | €14,269 | €20,107 | +€5,839 | +40.9% |
| Operating profit (loss) | 9901 | -€3,400 | -€3,476 | -€76 | -2.2% |
| Financial income | 75/76B | €4,537 | €3,531 | -€1,006 | -22.2% |
| Recurring financial income | 75 | €4,537 | €3,531 | -€1,006 | -22.2% |
| Non-recurring financial income | 76B | €4,537 | €3,531 | -€1,006 | -22.2% |
| Financial charges | 65/66B | €847 | -€225 | -€1,072 | |
| Recurring financial charges | 65 | €847 | -€225 | -€1,072 | |
| Profit (loss) for the period before taxes | 9903 | €291 | €281 | -€10 | -3.5% |
| Income taxes | 67/77 | - | €53 | +€53 | |
| Profit (loss) for the period | 9904 | €291 | €227 | -€64 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €291 | €227 | -€64 | -21.9% |
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 10 October 2026 via checked.be.