Hussam-Dent: 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.
Hussam-Dent
Largest movements
- Cash +€211,689
up €211,689 (+220%), from €96,291 to €307,980
mainly Net result for the year (+€264,289) and Trade debts (+€5,020)
- Receivables within one year +€43,405
up €43,405 (+91.1%), from €47,663 to €91,068
- Deferred charges and accrued income +€9,000
new in 2025: €9,000
- Profit (loss) carried forward +€264,289
up €264,289 (+228%), from €116,012 to €380,301
- Tax, wage and social debts -€11,066
down €11,066 (-40.1%), from €27,628 to €16,563
- Trade debts +€5,020
up €5,020 (+254%), from €1,980 to €7,000
- Gross operating margin +€197,095
up €197,095 (+128%), from €154,164 to €351,260
- Taxes +€48,934
up €48,934 (+141%), from €34,628 to €83,563
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 | €150,620 | €411,381 | +€260,761 | +173% |
| Fixed assets | 21/28 | €6,667 | €3,333 | -€3,333 | -50.0% |
| Tangible fixed assets | 22/27 | €6,667 | €3,333 | -€3,333 | -50.0% |
| Furniture and vehicles | 24 | €6,667 | €3,333 | -€3,333 | -50.0% |
| Current assets | 29/58 | €143,954 | €408,048 | +€264,094 | +183% |
| Amounts receivable within one year | 40/41 | €47,663 | €91,068 | +€43,405 | +91.1% |
| Trade receivables | 40 | €47,663 | €91,068 | +€43,405 | +91.1% |
| Cash at bank and in hand | 54/58 | €96,291 | €307,980 | +€211,689 | +220% |
| Deferred charges and accrued income | 490/1 | - | €9,000 | +€9,000 | |
| Total equity and liabilities | 10/49 | €150,620 | €411,381 | +€260,761 | +173% |
| Equity | 10/15 | €121,012 | €385,301 | +€264,289 | +218% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,012 | €380,301 | +€264,289 | +228% |
| Amounts payable | 17/49 | €29,609 | €26,081 | -€3,528 | -11.9% |
| Amounts payable within one year | 42/48 | €29,609 | €25,931 | -€3,678 | -12.4% |
| Trade debts | 44 | €1,980 | €7,000 | +€5,020 | +254% |
| Suppliers | 440/4 | €1,980 | €7,000 | +€5,020 | +254% |
| Taxes, remuneration and social security | 45 | €27,628 | €16,563 | -€11,066 | -40.1% |
| Taxes | 450/3 | €27,628 | €16,563 | -€11,066 | -40.1% |
| Other amounts payable | 47/48 | - | €2,368 | +€2,368 | |
| Accrued charges and deferred income | 492/3 | - | €150 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,333 | €3,333 | = | 0.0% |
| Non-recurring operating charges | 66A | €116 | - | -€116 | |
| Gross operating margin | 9900 | €154,164 | €351,260 | +€197,095 | +128% |
| Operating profit (loss) | 9901 | €150,715 | €347,927 | +€197,211 | +131% |
| Financial charges | 65/66B | €75 | €75 | = | 0.0% |
| Recurring financial charges | 65 | €75 | €75 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €150,640 | €347,852 | +€197,211 | +131% |
| Income taxes | 67/77 | €34,628 | €83,563 | +€48,934 | +141% |
| Profit (loss) for the period | 9904 | €116,012 | €264,289 | +€148,277 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €116,012 | €264,289 | +€148,277 | +128% |
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 31 October 2026 via checked.be.