HUIS ARIJS: 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.
HUIS ARIJS
Largest movements
- Tangible fixed assets +€493,193
up €493,193 (+76.8%), from €642,088 to €1.1m
of which Assets under construction and advance payments: +€493,121
- Cash -€146,084
down €146,084 (-12.6%), from €1.2m to €1.0m
mainly Investment in fixed assets (net) (-€553,457) and Receivables within one year (-€52,992)
- Receivables within one year +€52,992
up €52,992 (+21.7%), from €244,037 to €297,028
of which Trade receivables: +€78,425
- Reserves +€423,417
up €423,417 (+32.0%), from €1.3m to €1.7m
of which Distributable reserves: +€423,417
- Debts after one year -€51,905
down €51,905 (-9.9%), from €521,966 to €470,061
- Gross operating margin +€430,497
up €430,497 (+61.3%), from €702,359 to €1.1m
- Staff costs +€85,806
up €85,806 (+21.3%), from €403,259 to €489,064
- Taxes +€71,018
up €71,018 (+111%), from €63,949 to €134,967
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 | €2,113,950 | €2,522,183 | +€408,233 | +19.3% |
| Fixed assets | 21/28 | €647,597 | €1,138,819 | +€491,223 | +75.9% |
| Intangible fixed assets | 21 | €5,509 | €3,538 | -€1,970 | -35.8% |
| Tangible fixed assets | 22/27 | €642,088 | €1,135,281 | +€493,193 | +76.8% |
| Land and buildings | 22 | €537,176 | €536,803 | -€373 | -0.1% |
| Plant, machinery and equipment | 23 | €32,047 | €54,863 | +€22,816 | +71.2% |
| Furniture and vehicles | 24 | €53,005 | €30,633 | -€22,371 | -42.2% |
| Assets under construction and advance payments | 27 | €19,861 | €512,981 | +€493,121 | +2,483% |
| Current assets | 29/58 | €1,466,353 | €1,383,364 | -€82,990 | -5.7% |
| Stocks and contracts in progress | 3 | €53,285 | €58,049 | +€4,764 | +8.9% |
| Stocks | 30/36 | €53,285 | €58,049 | +€4,764 | +8.9% |
| Amounts receivable within one year | 40/41 | €244,037 | €297,028 | +€52,992 | +21.7% |
| Trade receivables | 40 | €214,379 | €292,804 | +€78,425 | +36.6% |
| Other amounts receivable | 41 | €29,658 | €4,225 | -€25,433 | -85.8% |
| Cash at bank and in hand | 54/58 | €1,155,265 | €1,009,181 | -€146,084 | -12.6% |
| Deferred charges and accrued income | 490/1 | €13,766 | €19,105 | +€5,338 | +38.8% |
| Total equity and liabilities | 10/49 | €2,113,950 | €2,522,183 | +€408,233 | +19.3% |
| Equity | 10/15 | €1,340,949 | €1,764,366 | +€423,417 | +31.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,321,949 | €1,745,366 | +€423,417 | +32.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,303,199 | €1,726,616 | +€423,417 | +32.5% |
| Amounts payable | 17/49 | €773,002 | €757,817 | -€15,184 | -2.0% |
| Amounts payable after more than one year | 17 | €521,966 | €470,061 | -€51,905 | -9.9% |
| Financial debts | 170/4 | €521,966 | €470,061 | -€51,905 | -9.9% |
| Amounts payable within one year | 42/48 | €249,140 | €286,345 | +€37,204 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €79,152 | €64,509 | -€14,643 | -18.5% |
| Trade debts | 44 | €72,142 | €92,090 | +€19,947 | +27.7% |
| Suppliers | 440/4 | €72,142 | €92,090 | +€19,947 | +27.7% |
| Taxes, remuneration and social security | 45 | €56,808 | €79,182 | +€22,374 | +39.4% |
| Taxes | 450/3 | €11,341 | €16,785 | +€5,445 | +48.0% |
| Remuneration and social security | 454/9 | €45,467 | €62,397 | +€16,929 | +37.2% |
| Other amounts payable | 47/48 | €41,038 | €50,564 | +€9,526 | +23.2% |
| Accrued charges and deferred income | 492/3 | €1,895 | €1,411 | -€484 | -25.5% |
| Remuneration, social security and pensions | 62 | €403,259 | €489,064 | +€85,806 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,575 | €62,234 | +€2,659 | +4.5% |
| Other operating charges | 640/8 | €5,449 | €5,484 | +€35 | +0.6% |
| Gross operating margin | 9900 | €702,359 | €1,132,856 | +€430,497 | +61.3% |
| Operating profit (loss) | 9901 | €234,076 | €576,074 | +€341,997 | +146% |
| Financial income | 75/76B | €17,618 | €8,105 | -€9,513 | -54.0% |
| Recurring financial income | 75 | €17,618 | €8,105 | -€9,513 | -54.0% |
| Financial charges | 65/66B | €13,235 | €12,536 | -€699 | -5.3% |
| Recurring financial charges | 65 | €13,235 | €12,536 | -€699 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €238,460 | €571,643 | +€333,183 | +140% |
| Income taxes | 67/77 | €63,949 | €134,967 | +€71,018 | +111% |
| Profit (loss) for the period | 9904 | €174,511 | €436,676 | +€262,165 | +150% |
| Profit (loss) for the period to be appropriated | 9905 | €174,511 | €436,676 | +€262,165 | +150% |
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 26 October 2026 via checked.be.