HOUTVANBOUW: 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.
HOUTVANBOUW
Largest movements
- Receivables within one year +€22,162
up €22,162 (+22.6%), from €98,128 to €120,289
of which Trade receivables: +€37,370
- Cash +€14,961
up €14,961 (+82.9%), from €18,057 to €33,018
mainly Net result for the year (+€89,082) and Other debts (+€45,007)
- Other debts +€45,007
up €45,007 (+245%), from €18,368 to €63,375
- Accrued charges and deferred income -€42,121
down €42,121 (-93.6%), from €45,015 to €2,894
- Tax, wage and social debts +€38,888
up €38,888 (+4,804%), from €810 to €39,698
- Debts after one year -€35,021
down €35,021 (-42.4%), from €82,501 to €47,480
- Reserves +€24,527
up €24,527 (+4.9%), from €497,336 to €521,863
- Depreciation -€8,278
down €8,278 (-21.2%), from €38,991 to €30,712
- Gross operating margin -€4,428
down €4,428 (-2.6%), from €172,813 to €168,385
- Taxes +€2,894
up €2,894 (+8.0%), from €36,053 to €38,947
- Financial charges +€2,673
up €2,673 (+119%), from €2,238 to €4,911
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 | €721,254 | €754,704 | +€33,450 | +4.6% |
| Fixed assets | 21/28 | €597,644 | €593,593 | -€4,051 | -0.7% |
| Tangible fixed assets | 22/27 | €597,374 | €593,323 | -€4,051 | -0.7% |
| Land and buildings | 22 | €575,219 | €564,846 | -€10,373 | -1.8% |
| Plant, machinery and equipment | 23 | €17,644 | €11,891 | -€5,752 | -32.6% |
| Furniture and vehicles | 24 | €4,511 | €411 | -€4,101 | -90.9% |
| Other tangible fixed assets | 26 | - | €16,175 | +€16,175 | |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €123,610 | €161,111 | +€37,501 | +30.3% |
| Stocks and contracts in progress | 3 | €3,500 | €3,850 | +€350 | +10.0% |
| Stocks | 30/36 | €3,500 | €3,850 | +€350 | +10.0% |
| Amounts receivable within one year | 40/41 | €98,128 | €120,289 | +€22,162 | +22.6% |
| Trade receivables | 40 | €81,326 | €118,696 | +€37,370 | +46.0% |
| Other amounts receivable | 41 | €16,801 | €1,593 | -€15,208 | -90.5% |
| Cash at bank and in hand | 54/58 | €18,057 | €33,018 | +€14,961 | +82.9% |
| Deferred charges and accrued income | 490/1 | €3,926 | €3,954 | +€28 | +0.7% |
| Total equity and liabilities | 10/49 | €721,254 | €754,704 | +€33,450 | +4.6% |
| Equity | 10/15 | €517,360 | €552,103 | +€34,743 | +6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €1,424 | €11,640 | +€10,216 | +717% |
| Reserves | 13 | €497,336 | €521,863 | +€24,527 | +4.9% |
| Distributable reserves | 133 | €497,336 | €521,863 | +€24,527 | +4.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €203,894 | €202,601 | -€1,293 | -0.6% |
| Amounts payable after more than one year | 17 | €82,501 | €47,480 | -€35,021 | -42.4% |
| Financial debts | 170/4 | €82,501 | €47,480 | -€35,021 | -42.4% |
| Amounts payable within one year | 42/48 | €76,378 | €152,227 | +€75,849 | +99.3% |
| Current portion of amounts payable after more than one year | 42 | €34,524 | €35,021 | +€497 | +1.4% |
| Trade debts | 44 | €22,676 | €14,133 | -€8,543 | -37.7% |
| Suppliers | 440/4 | €22,676 | €14,133 | -€8,543 | -37.7% |
| Taxes, remuneration and social security | 45 | €810 | €39,698 | +€38,888 | +4,804% |
| Taxes | 450/3 | €810 | €39,698 | +€38,888 | +4,804% |
| Other amounts payable | 47/48 | €18,368 | €63,375 | +€45,007 | +245% |
| Accrued charges and deferred income | 492/3 | €45,015 | €2,894 | -€42,121 | -93.6% |
| Remuneration, social security and pensions | 62 | €926 | €1,027 | +€101 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,991 | €30,712 | -€8,278 | -21.2% |
| Other operating charges | 640/8 | €3,773 | €2,721 | -€1,051 | -27.9% |
| Non-recurring operating charges | 66A | - | €986 | +€986 | |
| Gross operating margin | 9900 | €172,813 | €168,385 | -€4,428 | -2.6% |
| Operating profit (loss) | 9901 | €129,124 | €132,939 | +€3,815 | +3.0% |
| Financial income | 75/76B | €163 | €1 | -€162 | -99.6% |
| Recurring financial income | 75 | €163 | €1 | -€162 | -99.6% |
| Financial charges | 65/66B | €2,238 | €4,911 | +€2,673 | +119% |
| Recurring financial charges | 65 | €2,238 | €4,911 | +€2,673 | +119% |
| Profit (loss) for the period before taxes | 9903 | €127,050 | €128,029 | +€979 | +0.8% |
| Income taxes | 67/77 | €36,053 | €38,947 | +€2,894 | +8.0% |
| Profit (loss) for the period | 9904 | €90,997 | €89,082 | -€1,915 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €90,997 | €89,082 | -€1,915 | -2.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.