HUIS35: 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.
HUIS35
Largest movements
- Receivables within one year +€50,875
up €50,875 (+29.5%), from €172,196 to €223,071
of which Other amounts receivable: +€25,572
- Cash +€34,451
up €34,451 (+263%), from €13,112 to €47,563
mainly Net result for the year (+€128,368) and Tax, wage and social debts (+€22,779)
- Tangible fixed assets +€28,963
up €28,963 (+16.2%), from €178,267 to €207,230
of which Other tangible fixed assets: +€30,017
- Current investments +€19,704
up €19,704 (+519%), from €3,800 to €23,504
- Reserves +€128,368
up €128,368 (+52.2%), from €245,898 to €374,266
of which Distributable reserves: +€128,368
- Tax, wage and social debts +€22,779
up €22,779 (+53.6%), from €42,478 to €65,257
- Debts after one year -€14,701
down €14,701 (-100%), from €14,701 to €0
- Gross operating margin +€93,153
up €93,153 (+85.2%), from €109,299 to €202,452
- Taxes +€30,787
up €30,787 (+100%), from €30,702 to €61,489
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 | €368,873 | €502,964 | +€134,091 | +36.4% |
| Fixed assets | 21/28 | €178,282 | €207,245 | +€28,963 | +16.2% |
| Tangible fixed assets | 22/27 | €178,267 | €207,230 | +€28,963 | +16.2% |
| Land and buildings | 22 | €58,800 | €58,800 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €2,427 | +€2,427 | |
| Furniture and vehicles | 24 | €12,752 | €9,271 | -€3,481 | -27.3% |
| Other tangible fixed assets | 26 | €106,715 | €136,732 | +€30,017 | +28.1% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €190,591 | €295,720 | +€105,128 | +55.2% |
| Amounts receivable within one year | 40/41 | €172,196 | €223,071 | +€50,875 | +29.5% |
| Trade receivables | 40 | €97,156 | €122,458 | +€25,303 | +26.0% |
| Other amounts receivable | 41 | €75,040 | €100,612 | +€25,572 | +34.1% |
| Current investments | 50/53 | €3,800 | €23,504 | +€19,704 | +519% |
| Cash at bank and in hand | 54/58 | €13,112 | €47,563 | +€34,451 | +263% |
| Deferred charges and accrued income | 490/1 | €1,483 | €1,582 | +€98 | +6.6% |
| Total equity and liabilities | 10/49 | €368,873 | €502,964 | +€134,091 | +36.4% |
| Equity | 10/15 | €252,098 | €380,466 | +€128,368 | +50.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €245,898 | €374,266 | +€128,368 | +52.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €245,898 | €374,266 | +€128,368 | +52.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €116,775 | €122,499 | +€5,724 | +4.9% |
| Amounts payable after more than one year | 17 | €14,701 | €0 | -€14,701 | -100% |
| Financial debts | 170/4 | €14,701 | €0 | -€14,701 | -100% |
| Amounts payable within one year | 42/48 | €102,046 | €122,499 | +€20,453 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €19,125 | €14,701 | -€4,424 | -23.1% |
| Trade debts | 44 | €40,443 | €42,540 | +€2,097 | +5.2% |
| Suppliers | 440/4 | €40,443 | €42,540 | +€2,097 | +5.2% |
| Taxes, remuneration and social security | 45 | €42,478 | €65,257 | +€22,779 | +53.6% |
| Taxes | 450/3 | €42,478 | €65,257 | +€22,779 | +53.6% |
| Accrued charges and deferred income | 492/3 | €28 | €0 | -€28 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,012 | €11,385 | +€373 | +3.4% |
| Other operating charges | 640/8 | €3,845 | €2,708 | -€1,136 | -29.6% |
| Non-recurring operating charges | 66A | - | €422 | +€422 | |
| Gross operating margin | 9900 | €109,299 | €202,452 | +€93,153 | +85.2% |
| Operating profit (loss) | 9901 | €94,442 | €187,937 | +€93,494 | +99.0% |
| Financial income | 75/76B | €4,067 | €4,919 | +€852 | +21.0% |
| Recurring financial income | 75 | €4,067 | €4,919 | +€852 | +21.0% |
| Financial charges | 65/66B | €2,322 | €2,999 | +€677 | +29.2% |
| Recurring financial charges | 65 | €2,322 | €2,999 | +€677 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €96,187 | €189,857 | +€93,670 | +97.4% |
| Income taxes | 67/77 | €30,702 | €61,489 | +€30,787 | +100% |
| Profit (loss) for the period | 9904 | €65,485 | €128,368 | +€62,883 | +96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,485 | €128,368 | +€62,883 | +96.0% |
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 14 October 2026 via checked.be.