HUS-DAKBOUW: 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.
HUS-DAKBOUW
Largest movements
- Cash -€37,714
down €37,714 (-62.6%), from €60,233 to €22,519
mainly Short-term financial debts (-€38,520) and Tax, wage and social debts (-€30,343)
- Receivables within one year -€21,148
down €21,148 (-18.8%), from €112,269 to €91,121
of which Other amounts receivable: -€25,954
- Tangible fixed assets -€5,073
down €5,073 (-29.9%), from €16,964 to €11,891
of which Furniture and vehicles: -€7,673
- Short-term financial debts -€38,520
no longer reported in 2025 (was €38,520)
- Tax, wage and social debts -€30,343
down €30,343 (-81.2%), from €37,346 to €7,003
of which Taxes: -€26,728
- Trade debts +€28,994
up €28,994 (+155%), from €18,745 to €47,739
- Profit (loss) carried forward -€20,426
down €20,426 (-47.3%), from €43,167 to €22,741
- Other debts -€3,640
down €3,640 (-97.0%), from €3,754 to €114
- Gross operating margin -€78,835
down €78,835 (-85.8%), from €91,851 to €13,016
- Staff costs -€52,887
down €52,887 (-73.7%), from €71,729 to €18,842
- Other operating charges -€4,690
down €4,690 (-71.7%), from €6,544 to €1,855
- Taxes -€4,394
down €4,394 (-83.7%), from €5,247 to €853
- Financial income -€1,401
down €1,401 (-55.3%), from €2,531 to €1,130
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 | €190,566 | €126,631 | -€63,935 | -33.6% |
| Fixed assets | 21/28 | €18,064 | €12,991 | -€5,073 | -28.1% |
| Tangible fixed assets | 22/27 | €16,964 | €11,891 | -€5,073 | -29.9% |
| Plant, machinery and equipment | 23 | €3,581 | €6,180 | +€2,600 | +72.6% |
| Furniture and vehicles | 24 | €13,383 | €5,710 | -€7,673 | -57.3% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €172,502 | €113,640 | -€58,862 | -34.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €112,269 | €91,121 | -€21,148 | -18.8% |
| Trade receivables | 40 | €47,678 | €52,484 | +€4,806 | +10.1% |
| Other amounts receivable | 41 | €64,591 | €38,637 | -€25,954 | -40.2% |
| Cash at bank and in hand | 54/58 | €60,233 | €22,519 | -€37,714 | -62.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €190,566 | €126,631 | -€63,935 | -33.6% |
| Equity | 10/15 | €92,201 | €71,775 | -€20,426 | -22.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,434 | €30,434 | = | 0.0% |
| Distributable reserves | 133 | €30,434 | €30,434 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,167 | €22,741 | -€20,426 | -47.3% |
| Amounts payable | 17/49 | €98,365 | €54,856 | -€43,509 | -44.2% |
| Amounts payable within one year | 42/48 | €98,365 | €54,856 | -€43,509 | -44.2% |
| Financial debts | 43 | €38,520 | - | -€38,520 | |
| Credit institutions | 430/8 | €38,520 | - | -€38,520 | |
| Trade debts | 44 | €18,745 | €47,739 | +€28,994 | +155% |
| Suppliers | 440/4 | €18,745 | €47,739 | +€28,994 | +155% |
| Taxes, remuneration and social security | 45 | €37,346 | €7,003 | -€30,343 | -81.2% |
| Taxes | 450/3 | €33,683 | €6,955 | -€26,728 | -79.4% |
| Remuneration and social security | 454/9 | €3,663 | €47 | -€3,615 | -98.7% |
| Other amounts payable | 47/48 | €3,754 | €114 | -€3,640 | -97.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €71,729 | €18,842 | -€52,887 | -73.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,518 | €8,759 | -€760 | -8.0% |
| Other operating charges | 640/8 | €6,544 | €1,855 | -€4,690 | -71.7% |
| Gross operating margin | 9900 | €91,851 | €13,016 | -€78,835 | -85.8% |
| Operating profit (loss) | 9901 | €4,059 | -€16,440 | -€20,499 | |
| Financial income | 75/76B | €2,531 | €1,130 | -€1,401 | -55.3% |
| Recurring financial income | 75 | €2,531 | €1,130 | -€1,401 | -55.3% |
| Financial charges | 65/66B | €3,513 | €4,263 | +€750 | +21.4% |
| Recurring financial charges | 65 | €3,513 | €4,263 | +€750 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €3,077 | -€19,572 | -€22,650 | |
| Income taxes | 67/77 | €5,247 | €853 | -€4,394 | -83.7% |
| Profit (loss) for the period | 9904 | -€2,170 | -€20,426 | -€18,256 | -841% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,170 | -€20,426 | -€18,256 | -841% |
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 24 October 2026 via checked.be.