HUSIBO: 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.
What changed
HUSIBO
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€3,200
2024 · -€46,062+€42,862
Equity
€3.8m
2024 · €3.8m-€3,200
Cash
€2,739
2024 · €52,444-€49,705
Balance sheet total
€12.4m
2024 · €9.1m+€3.3m
Largest movements
Assets
- Financial fixed assets +€3.3m
up €3.3m (+35.9%), from €9.0m to €12.3m
Equity and liabilities
- Debts after one year +€2.8m
up €2.8m (+92.4%), from €3.0m to €5.9m
- Other debts +€581,803
up €581,803 (+30.7%), from €1.9m to €2.5m
Income statement
- Gross operating margin +€65,795
up €65,795 (+47.2%), from €139,354 to €205,149
- Financial charges +€22,733
up €22,733 (+12.3%), from €185,416 to €208,149
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.
Result 2024
-€46,062
Gross operating margin
+€65,795
Other operating charges
-€200
Financial charges
-€22,733
Result 2025
-€3,200
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.
From operations
+€420,655
Investment
-€3.3m
Financing
+€2.8m
Cash 2024
€52,444
From operations (derived)
+€420,655
Net result for the year
-€3,200
Receivables within one year
-€124,040
Trade debts
-€1,927
Tax, wage and social debts
-€31,981
Other debts
+€581,803
Investment (derived)
-€3.3m
Investment in fixed assets (net)
-€3.3m
Financing
+€2.8m
Debts after one year
+€2.8m
Current portion of long-term debt
-€35,980
Cash 2025
€2,739
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,100,437 | €12,424,773 | +€3.3m | +36.5% |
| Fixed assets | 21/28 | €9,047,993 | €12,297,993 | +€3.3m | +35.9% |
| Financial fixed assets | 28 | €9,047,993 | €12,297,993 | +€3.3m | +35.9% |
| Current assets | 29/58 | €52,444 | €126,780 | +€74,336 | +141.7% |
| Amounts receivable within one year | 40/41 | €0 | €124,040 | +€124,040 | |
| Trade receivables | 40 | - | €115,350 | +€115,350 | |
| Other amounts receivable | 41 | €0 | €8,690 | +€8,690 | |
| Cash at bank and in hand | 54/58 | €52,444 | €2,739 | -€49,705 | -94.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €9,100,437 | €12,424,773 | +€3.3m | +36.5% |
| Equity | 10/15 | €3,798,329 | €3,795,129 | -€3,200 | -0.1% |
| Contributions | 10/11 | €380,000 | €380,000 | = | 0.0% |
| Capital | 10 | €380,000 | €380,000 | = | 0.0% |
| Issued capital | 100 | €380,000 | €380,000 | = | 0.0% |
| Reserves | 13 | €2,782,233 | €2,782,233 | = | 0.0% |
| Non-distributable reserves | 130/1 | €38,000 | €38,000 | = | 0.0% |
| Legal reserve | 130 | €38,000 | €38,000 | = | 0.0% |
| Distributable reserves | 133 | €2,744,233 | €2,744,233 | = | 0.0% |
| Profit (loss) carried forward | 14 | €636,096 | €632,896 | -€3,200 | -0.5% |
| Amounts payable | 17/49 | €5,302,108 | €8,629,643 | +€3.3m | +62.8% |
| Amounts payable after more than one year | 17 | €3,047,096 | €5,862,717 | +€2.8m | +92.4% |
| Financial debts | 170/4 | €3,047,096 | €5,862,717 | +€2.8m | +92.4% |
| Amounts payable within one year | 42/48 | €2,255,011 | €2,766,927 | +€511,915 | +22.7% |
| Current portion of amounts payable after more than one year | 42 | €290,769 | €254,789 | -€35,980 | -12.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €36,399 | €34,472 | -€1,927 | -5.3% |
| Suppliers | 440/4 | €36,399 | €34,472 | -€1,927 | -5.3% |
| Taxes, remuneration and social security | 45 | €31,981 | €0 | -€31,981 | -100.0% |
| Taxes | 450/3 | €31,981 | €0 | -€31,981 | -100.0% |
| Other amounts payable | 47/48 | €1,895,863 | €2,477,666 | +€581,803 | +30.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | - | €200 | +€200 | |
| Gross operating margin | 9900 | €139,354 | €205,149 | +€65,795 | +47.2% |
| Operating profit (loss) | 9901 | €139,354 | €204,949 | +€65,595 | +47.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €185,416 | €208,149 | +€22,733 | +12.3% |
| Recurring financial charges | 65 | €185,416 | €208,149 | +€22,733 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€46,062 | -€3,200 | +€42,862 | +93.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€46,062 | -€3,200 | +€42,862 | +93.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,062 | -€3,200 | +€42,862 | +93.1% |
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 2 October 2026 via checked.be.