HUIS-ATTEST: 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-ATTEST
Largest movements
- Intangible fixed assets +€18,000
up €18,000 (+255%), from €7,064 to €25,064
- Receivables within one year +€17,850
up €17,850 (+58.7%), from €30,392 to €48,243
of which Trade receivables: +€17,472
- Tangible fixed assets -€10,545
down €10,545 (-21.9%), from €48,173 to €37,629
of which Plant, machinery and equipment: -€6,369
- Deferred charges and accrued income +€7,940
new in 2025: €7,940
- Cash -€1,494
down €1,494 (-96.6%), from €1,547 to €53
mainly Investment in fixed assets (net) (-€20,595) and Receivables within one year (-€17,850)
- Other debts +€23,554
up €23,554 (+122%), from €19,290 to €42,845
- Trade debts +€10,214
up €10,214 (+3,158%), from €323 to €10,537
- Debts after one year -€10,003
down €10,003 (-24.9%), from €40,173 to €30,170
- Short-term financial debts +€4,793
new in 2025: €4,793
- Tax, wage and social debts +€3,157
up €3,157 (+214%), from €1,478 to €4,635
- Depreciation +€694
up €694 (+5.6%), from €12,445 to €13,140
- Financial charges -€250
down €250 (-20.8%), from €1,202 to €952
- Gross operating margin +€212
up €212 (+1.5%), from €13,914 to €14,126
- Other operating charges -€157
no longer reported in 2025 (was €157)
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 | €87,176 | €118,927 | +€31,751 | +36.4% |
| Fixed assets | 21/28 | €55,237 | €62,692 | +€7,455 | +13.5% |
| Intangible fixed assets | 21 | €7,064 | €25,064 | +€18,000 | +255% |
| Tangible fixed assets | 22/27 | €48,173 | €37,629 | -€10,545 | -21.9% |
| Plant, machinery and equipment | 23 | €34,452 | €28,082 | -€6,369 | -18.5% |
| Furniture and vehicles | 24 | €13,722 | €9,546 | -€4,175 | -30.4% |
| Current assets | 29/58 | €31,939 | €56,235 | +€24,296 | +76.1% |
| Amounts receivable within one year | 40/41 | €30,392 | €48,243 | +€17,850 | +58.7% |
| Trade receivables | 40 | €30,245 | €47,717 | +€17,472 | +57.8% |
| Other amounts receivable | 41 | €147 | €526 | +€378 | +257% |
| Cash at bank and in hand | 54/58 | €1,547 | €53 | -€1,494 | -96.6% |
| Deferred charges and accrued income | 490/1 | - | €7,940 | +€7,940 | |
| Total equity and liabilities | 10/49 | €87,176 | €118,927 | +€31,751 | +36.4% |
| Equity | 10/15 | €25,912 | €25,948 | +€36 | +0.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €19,912 | €19,948 | +€36 | +0.2% |
| Distributable reserves | 133 | €19,912 | €19,948 | +€36 | +0.2% |
| Amounts payable | 17/49 | €61,264 | €92,980 | +€31,715 | +51.8% |
| Amounts payable after more than one year | 17 | €40,173 | €30,170 | -€10,003 | -24.9% |
| Financial debts | 170/4 | €40,173 | €30,170 | -€10,003 | -24.9% |
| Amounts payable within one year | 42/48 | €21,091 | €62,809 | +€41,718 | +198% |
| Financial debts | 43 | - | €4,793 | +€4,793 | |
| Credit institutions | 430/8 | - | €4,793 | +€4,793 | |
| Trade debts | 44 | €323 | €10,537 | +€10,214 | +3,158% |
| Suppliers | 440/4 | €323 | €10,537 | +€10,214 | +3,158% |
| Taxes, remuneration and social security | 45 | €1,478 | €4,635 | +€3,157 | +214% |
| Taxes | 450/3 | €1,478 | €4,635 | +€3,157 | +214% |
| Other amounts payable | 47/48 | €19,290 | €42,845 | +€23,554 | +122% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,445 | €13,140 | +€694 | +5.6% |
| Other operating charges | 640/8 | €157 | - | -€157 | |
| Gross operating margin | 9900 | €13,914 | €14,126 | +€212 | +1.5% |
| Operating profit (loss) | 9901 | €1,312 | €986 | -€325 | -24.8% |
| Financial income | 75/76B | €1 | €2 | +€0 | +31.9% |
| Recurring financial income | 75 | €1 | €2 | +€0 | +31.9% |
| Financial charges | 65/66B | €1,202 | €952 | -€250 | -20.8% |
| Recurring financial charges | 65 | €1,202 | €952 | -€250 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €111 | €36 | -€75 | -67.5% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | €110 | €36 | -€74 | -67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €110 | €36 | -€74 | -67.4% |
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 30 October 2026 via checked.be.