HUIS VAN BART: 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 VAN BART
Largest movements
- Cash +€3,124
up €3,124 (+457.6%), from €683 to €3,806
mainly Trade debts (+€2,862) and Deferred charges and accrued income (+€1,586)
- Deferred charges and accrued income -€1,586
down €1,586 (-41.8%), from €3,791 to €2,205
- Receivables within one year -€850
down €850 (-26.2%), from €3,250 to €2,400
of which Other amounts receivable: -€850
- Trade debts +€2,862
up €2,862 (+207.4%), from €1,380 to €4,242
- Tax, wage and social debts -€1,781
down €1,781 (-24.1%), from €7,397 to €5,615
- Other debts -€661
down €661 (-100.0%), from €661 to €0
- Profit (loss) carried forward +€267
up €267 (+12.3%), from -€2,164 to -€1,897
- Gross operating margin +€2,555
up €2,555 (+942.0%), from €271 to €2,826
- Financial charges +€1,343
up €1,343 (+278.0%), from €483 to €1,826
- Depreciation -€1,050
down €1,050 (-100.0%), from €1,050 to €0
- Other operating charges -€200
down €200 (-21.5%), from €933 to €733
- Taxes -€156
down €156 (-99.7%), from €157 to €0
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 | €10,274 | €10,961 | +€688 | +6.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,550 | €2,550 | = | 0.0% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €7,724 | €8,411 | +€688 | +8.9% |
| Amounts receivable within one year | 40/41 | €3,250 | €2,400 | -€850 | -26.2% |
| Trade receivables | 40 | €2,400 | €2,400 | = | 0.0% |
| Other amounts receivable | 41 | €850 | €0 | -€850 | -100.0% |
| Cash at bank and in hand | 54/58 | €683 | €3,806 | +€3,124 | +457.6% |
| Deferred charges and accrued income | 490/1 | €3,791 | €2,205 | -€1,586 | -41.8% |
| Total equity and liabilities | 10/49 | €10,274 | €10,961 | +€688 | +6.7% |
| Equity | 10/15 | €836 | €1,103 | +€267 | +31.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€2,164 | -€1,897 | +€267 | +12.3% |
| Amounts payable | 17/49 | €9,437 | €9,858 | +€420 | +4.5% |
| Amounts payable within one year | 42/48 | €9,437 | €9,858 | +€420 | +4.5% |
| Trade debts | 44 | €1,380 | €4,242 | +€2,862 | +207.4% |
| Suppliers | 440/4 | €1,380 | €4,242 | +€2,862 | +207.4% |
| Taxes, remuneration and social security | 45 | €7,397 | €5,615 | -€1,781 | -24.1% |
| Taxes | 450/3 | €7,397 | €5,615 | -€1,781 | -24.1% |
| Other amounts payable | 47/48 | €661 | €0 | -€661 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,050 | €0 | -€1,050 | -100.0% |
| Other operating charges | 640/8 | €933 | €733 | -€200 | -21.5% |
| Gross operating margin | 9900 | €271 | €2,826 | +€2,555 | +942.0% |
| Operating profit (loss) | 9901 | -€1,712 | €2,094 | +€3,806 | |
| Financial charges | 65/66B | €483 | €1,826 | +€1,343 | +278.0% |
| Recurring financial charges | 65 | €483 | €1,826 | +€1,343 | +278.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,195 | €268 | +€2,463 | |
| Income taxes | 67/77 | €157 | €0 | -€156 | -99.7% |
| Profit (loss) for the period | 9904 | -€2,352 | €267 | +€2,619 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,352 | €267 | +€2,619 |
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 10 October 2026 via checked.be.