HUIFA: 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.
HUIFA
Largest movements
- Cash -€23,298
down €23,298 (-42.8%), from €54,480 to €31,182
mainly Net result for the year (-€13,652) and Other debts (-€10,963)
- Intangible fixed assets -€6,550
down €6,550 (-26.4%), from €24,852 to €18,302
- Tangible fixed assets -€5,301
down €5,301 (-17.5%), from €30,377 to €25,076
of which Plant, machinery and equipment: -€3,839
- Profit (loss) carried forward -€13,652
down €13,652 (-36.6%), from -€37,339 to -€50,991
- Other debts -€10,963
down €10,963 (-13.5%), from €81,345 to €70,382
- Debts after one year -€6,971
down €6,971 (-45.5%), from €15,315 to €8,344
- Tax, wage and social debts -€1,727
down €1,727 (-11.0%), from €15,693 to €13,966
of which Remuneration and social security: -€5,467
- Staff costs +€36,002
up €36,002 (+95.0%), from €37,914 to €73,916
- Other operating charges +€1,211
up €1,211 (+59.2%), from €2,045 to €3,256
- Gross operating margin -€1,048
down €1,048 (-1.3%), from €80,141 to €79,093
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 | €116,663 | €82,942 | -€33,721 | -28.9% |
| Fixed assets | 21/28 | €55,489 | €43,713 | -€11,776 | -21.2% |
| Intangible fixed assets | 21 | €24,852 | €18,302 | -€6,550 | -26.4% |
| Tangible fixed assets | 22/27 | €30,377 | €25,076 | -€5,301 | -17.5% |
| Land and buildings | 22 | €2,477 | €1,858 | -€619 | -25.0% |
| Plant, machinery and equipment | 23 | €24,998 | €21,159 | -€3,839 | -15.4% |
| Furniture and vehicles | 24 | €2,902 | €2,059 | -€842 | -29.0% |
| Financial fixed assets | 28 | €260 | €335 | +€75 | +28.8% |
| Current assets | 29/58 | €61,173 | €39,228 | -€21,945 | -35.9% |
| Stocks and contracts in progress | 3 | €5,070 | €5,291 | +€221 | +4.4% |
| Stocks | 30/36 | €5,070 | €5,291 | +€221 | +4.4% |
| Amounts receivable within one year | 40/41 | €940 | €966 | +€26 | +2.7% |
| Other amounts receivable | 41 | €940 | €966 | +€26 | +2.7% |
| Cash at bank and in hand | 54/58 | €54,480 | €31,182 | -€23,298 | -42.8% |
| Deferred charges and accrued income | 490/1 | €683 | €1,790 | +€1,106 | +161.9% |
| Total equity and liabilities | 10/49 | €116,663 | €82,942 | -€33,721 | -28.9% |
| Equity | 10/15 | -€15,339 | -€28,991 | -€13,652 | -89.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,339 | -€50,991 | -€13,652 | -36.6% |
| Amounts payable | 17/49 | €132,002 | €111,932 | -€20,069 | -15.2% |
| Amounts payable after more than one year | 17 | €15,315 | €8,344 | -€6,971 | -45.5% |
| Financial debts | 170/4 | €15,315 | €8,344 | -€6,971 | -45.5% |
| Amounts payable within one year | 42/48 | €116,687 | €103,588 | -€13,098 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €7,855 | €6,971 | -€884 | -11.3% |
| Trade debts | 44 | €11,794 | €12,269 | +€475 | +4.0% |
| Suppliers | 440/4 | €11,794 | €12,269 | +€475 | +4.0% |
| Taxes, remuneration and social security | 45 | €15,693 | €13,966 | -€1,727 | -11.0% |
| Taxes | 450/3 | €3,972 | €7,712 | +€3,740 | +94.2% |
| Remuneration and social security | 454/9 | €11,721 | €6,254 | -€5,467 | -46.6% |
| Other amounts payable | 47/48 | €81,345 | €70,382 | -€10,963 | -13.5% |
| Remuneration, social security and pensions | 62 | €37,914 | €73,916 | +€36,002 | +95.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,845 | €11,851 | +€6 | +0.1% |
| Other operating charges | 640/8 | €2,045 | €3,256 | +€1,211 | +59.2% |
| Gross operating margin | 9900 | €80,141 | €79,093 | -€1,048 | -1.3% |
| Operating profit (loss) | 9901 | €28,337 | -€9,930 | -€38,267 | |
| Financial income | 75/76B | €5 | €92 | +€87 | +1691.1% |
| Recurring financial income | 75 | €5 | €92 | +€87 | +1691.1% |
| Financial charges | 65/66B | €4,357 | €3,814 | -€543 | -12.5% |
| Recurring financial charges | 65 | €4,357 | €3,814 | -€543 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €23,985 | -€13,652 | -€37,637 | |
| Profit (loss) for the period | 9904 | €23,985 | -€13,652 | -€37,637 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,985 | -€13,652 | -€37,637 |
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 9 October 2026 via checked.be.