HUIVER: what changed
Two fiscal 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.
HUIVER
Largest movements
- Deferred charges and accrued income +€21,491
new in 2025: €21,491
- Cash +€12,397
up €12,397 (+51.8%), from €23,913 to €36,309
mainly Other debts (+€40,375) and Net result for the year (+€29,851)
- Tangible fixed assets -€8,700
down €8,700 (-96.8%), from €8,991 to €291
- Receivables within one year +€8,328
up €8,328 (+17.9%), from €46,445 to €54,773
of which Trade receivables: +€4,980
- Other debts +€40,375
up €40,375, from €0 to €40,375
- Profit (loss) carried forward -€38,795
down €38,795 (-100.0%), from €38,795 to €0
- Reserves +€21,146
up €21,146 (+220.8%), from €9,576 to €30,722
- Tax, wage and social debts +€15,196
up €15,196 (+236.3%), from €6,430 to €21,626
- Current portion of long-term debt -€4,068
down €4,068 (-100.0%), from €4,068 to €0
- Gross operating margin +€3,627
up €3,627 (+10.7%), from €33,865 to €37,492
- Depreciation -€2,600
down €2,600 (-91.9%), from €2,830 to €230
- Taxes -€674
down €674 (-9.1%), from €7,427 to €6,752
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 | €79,587 | €113,102 | +€33,515 | +42.1% |
| Fixed assets | 21/28 | €9,229 | €529 | -€8,700 | -94.3% |
| Tangible fixed assets | 22/27 | €8,991 | €291 | -€8,700 | -96.8% |
| Furniture and vehicles | 24 | €8,991 | €291 | -€8,700 | -96.8% |
| Financial fixed assets | 28 | €238 | €238 | = | 0.0% |
| Current assets | 29/58 | €70,358 | €112,573 | +€42,215 | +60.0% |
| Amounts receivable within one year | 40/41 | €46,445 | €54,773 | +€8,328 | +17.9% |
| Trade receivables | 40 | €46,445 | €51,425 | +€4,980 | +10.7% |
| Other amounts receivable | 41 | - | €3,348 | +€3,348 | |
| Cash at bank and in hand | 54/58 | €23,913 | €36,309 | +€12,397 | +51.8% |
| Deferred charges and accrued income | 490/1 | - | €21,491 | +€21,491 | |
| Total equity and liabilities | 10/49 | €79,587 | €113,102 | +€33,515 | +42.1% |
| Equity | 10/15 | €66,971 | €49,322 | -€17,649 | -26.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,576 | €30,722 | +€21,146 | +220.8% |
| Distributable reserves | 133 | €9,576 | €30,722 | +€21,146 | +220.8% |
| Profit (loss) carried forward | 14 | €38,795 | €0 | -€38,795 | -100.0% |
| Amounts payable | 17/49 | €12,617 | €63,780 | +€51,164 | +405.5% |
| Amounts payable after more than one year | 17 | €1,408 | €0 | -€1,408 | -100.0% |
| Financial debts | 170/4 | €1,408 | €0 | -€1,408 | -100.0% |
| Amounts payable within one year | 42/48 | €11,208 | €63,772 | +€52,563 | +469.0% |
| Current portion of amounts payable after more than one year | 42 | €4,068 | €0 | -€4,068 | -100.0% |
| Trade debts | 44 | €710 | €1,771 | +€1,061 | +149.4% |
| Suppliers | 440/4 | €710 | €1,771 | +€1,061 | +149.4% |
| Taxes, remuneration and social security | 45 | €6,430 | €21,626 | +€15,196 | +236.3% |
| Taxes | 450/3 | €6,430 | €21,626 | +€15,196 | +236.3% |
| Other amounts payable | 47/48 | €0 | €40,375 | +€40,375 | |
| Accrued charges and deferred income | 492/3 | - | €8 | +€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,830 | €230 | -€2,600 | -91.9% |
| Other operating charges | 640/8 | €621 | €270 | -€351 | -56.6% |
| Gross operating margin | 9900 | €33,865 | €37,492 | +€3,627 | +10.7% |
| Operating profit (loss) | 9901 | €30,414 | €36,992 | +€6,579 | +21.6% |
| Financial income | 75/76B | €0 | €15 | +€15 | +151300.0% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +151300.0% |
| Financial charges | 65/66B | €585 | €404 | -€181 | -31.0% |
| Recurring financial charges | 65 | €585 | €404 | -€181 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €29,828 | €36,603 | +€6,775 | +22.7% |
| Income taxes | 67/77 | €7,427 | €6,752 | -€674 | -9.1% |
| Profit (loss) for the period | 9904 | €22,402 | €29,851 | +€7,449 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,402 | €29,851 | +€7,449 | +33.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.