HOWBIZAAR: what changed
Two fiscal 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.
HOWBIZAAR
Largest movements
- Tangible fixed assets +€14,643
up €14,643 (+43.3%), from €33,836 to €48,479
of which Furniture and vehicles: +€20,149
- Receivables within one year +€8,136
up €8,136 (+44.2%), from €18,408 to €26,544
- Cash +€7,207
up €7,207 (+47.4%), from €15,211 to €22,418
mainly Net result for the year (+€35,019) and Debts after one year (+€10,511)
- Profit (loss) carried forward +€35,019
up €35,019 (+50.0%), from -€70,096 to -€35,077
- Debts after one year +€10,511
new in 2025: €10,511
- Tax, wage and social debts -€10,340
down €10,340 (-89.4%), from €11,565 to €1,225
of which Remuneration and social security: -€9,900
- Other debts -€9,332
down €9,332 (-16.6%), from €56,235 to €46,903
- Current portion of long-term debt +€3,604
new in 2025: €3,604
- Gross operating margin +€44,703
up €44,703, from -€1,646 to €43,057
- Depreciation +€662
up €662 (+11.2%), from €5,906 to €6,568
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 | €68,222 | €98,335 | +€30,113 | +44.1% |
| Fixed assets | 21/28 | €33,836 | €48,479 | +€14,643 | +43.3% |
| Tangible fixed assets | 22/27 | €33,836 | €48,479 | +€14,643 | +43.3% |
| Land and buildings | 22 | €31,328 | €26,066 | -€5,262 | -16.8% |
| Plant, machinery and equipment | 23 | €644 | €400 | -€244 | -37.9% |
| Furniture and vehicles | 24 | €1,864 | €22,013 | +€20,149 | +1081.0% |
| Current assets | 29/58 | €34,386 | €49,856 | +€15,470 | +45.0% |
| Amounts receivable within one year | 40/41 | €18,408 | €26,544 | +€8,136 | +44.2% |
| Trade receivables | 40 | €18,408 | €26,544 | +€8,136 | +44.2% |
| Cash at bank and in hand | 54/58 | €15,211 | €22,418 | +€7,207 | +47.4% |
| Deferred charges and accrued income | 490/1 | €767 | €894 | +€127 | +16.6% |
| Total equity and liabilities | 10/49 | €68,222 | €98,335 | +€30,113 | +44.1% |
| Equity | 10/15 | -€5,198 | €29,821 | +€35,019 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €52,498 | €52,498 | = | 0.0% |
| Distributable reserves | 133 | €52,498 | €52,498 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,096 | -€35,077 | +€35,019 | +50.0% |
| Amounts payable | 17/49 | €73,420 | €68,514 | -€4,906 | -6.7% |
| Amounts payable after more than one year | 17 | - | €10,511 | +€10,511 | |
| Financial debts | 170/4 | - | €10,511 | +€10,511 | |
| Amounts payable within one year | 42/48 | €73,420 | €58,003 | -€15,417 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | - | €3,604 | +€3,604 | |
| Trade debts | 44 | €5,620 | €6,271 | +€651 | +11.6% |
| Suppliers | 440/4 | €5,620 | €6,271 | +€651 | +11.6% |
| Taxes, remuneration and social security | 45 | €11,565 | €1,225 | -€10,340 | -89.4% |
| Taxes | 450/3 | €1,665 | €1,225 | -€440 | -26.4% |
| Remuneration and social security | 454/9 | €9,900 | - | -€9,900 | |
| Other amounts payable | 47/48 | €56,235 | €46,903 | -€9,332 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,906 | €6,568 | +€662 | +11.2% |
| Other operating charges | 640/8 | €987 | €1,039 | +€52 | +5.3% |
| Gross operating margin | 9900 | -€1,646 | €43,057 | +€44,703 | |
| Operating profit (loss) | 9901 | -€8,539 | €35,450 | +€43,989 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €223 | €431 | +€208 | +93.3% |
| Recurring financial charges | 65 | €223 | €431 | +€208 | +93.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,761 | €35,019 | +€43,780 | |
| Profit (loss) for the period | 9904 | -€8,761 | €35,019 | +€43,780 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,761 | €35,019 | +€43,780 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.