HuTools: 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.
HuTools
Largest movements
- Cash +€24,722
up €24,722 (+38.2%), from €64,671 to €89,393
mainly Net result for the year (+€64,328) and Other debts (+€35,000)
- Receivables within one year -€5,196
down €5,196 (-9.7%), from €53,555 to €48,359
of which Other amounts receivable: -€3,927
- Other debts +€35,000
up €35,000 (+87.5%), from €40,000 to €75,000
- Profit (loss) carried forward -€10,672
down €10,672 (-26.2%), from €40,721 to €30,049
- Tax, wage and social debts -€5,842
down €5,842 (-22.6%), from €25,851 to €20,009
- Short-term financial debts +€1,844
up €1,844 (+2433.0%), from €76 to €1,920
- Gross operating margin +€20,828
up €20,828 (+31.4%), from €66,296 to €87,124
- Taxes +€3,932
up €3,932 (+26.3%), from €14,955 to €18,887
- Depreciation +€1,454
up €1,454 (+190.0%), from €765 to €2,219
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 | €126,293 | €145,645 | +€19,352 | +15.3% |
| Fixed assets | 21/28 | €5,359 | €4,817 | -€541 | -10.1% |
| Tangible fixed assets | 22/27 | €5,359 | €4,817 | -€541 | -10.1% |
| Furniture and vehicles | 24 | €5,359 | €4,817 | -€541 | -10.1% |
| Current assets | 29/58 | €120,934 | €140,828 | +€19,894 | +16.4% |
| Amounts receivable within one year | 40/41 | €53,555 | €48,359 | -€5,196 | -9.7% |
| Trade receivables | 40 | €46,006 | €44,737 | -€1,269 | -2.8% |
| Other amounts receivable | 41 | €7,549 | €3,622 | -€3,927 | -52.0% |
| Cash at bank and in hand | 54/58 | €64,671 | €89,393 | +€24,722 | +38.2% |
| Deferred charges and accrued income | 490/1 | €2,708 | €3,076 | +€368 | +13.6% |
| Total equity and liabilities | 10/49 | €126,293 | €145,645 | +€19,352 | +15.3% |
| Equity | 10/15 | €59,321 | €48,649 | -€10,672 | -18.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,721 | €30,049 | -€10,672 | -26.2% |
| Amounts payable | 17/49 | €66,972 | €96,996 | +€30,025 | +44.8% |
| Amounts payable within one year | 42/48 | €66,502 | €96,996 | +€30,495 | +45.9% |
| Financial debts | 43 | €76 | €1,920 | +€1,844 | +2433.0% |
| Credit institutions | 430/8 | €76 | €1,920 | +€1,844 | +2433.0% |
| Trade debts | 44 | €575 | €67 | -€507 | -88.3% |
| Suppliers | 440/4 | €575 | €67 | -€507 | -88.3% |
| Taxes, remuneration and social security | 45 | €25,851 | €20,009 | -€5,842 | -22.6% |
| Taxes | 450/3 | €25,851 | €20,009 | -€5,842 | -22.6% |
| Other amounts payable | 47/48 | €40,000 | €75,000 | +€35,000 | +87.5% |
| Accrued charges and deferred income | 492/3 | €470 | - | -€470 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €765 | €2,219 | +€1,454 | +190.0% |
| Other operating charges | 640/8 | €944 | €1,649 | +€705 | +74.7% |
| Gross operating margin | 9900 | €66,296 | €87,124 | +€20,828 | +31.4% |
| Operating profit (loss) | 9901 | €64,587 | €83,256 | +€18,669 | +28.9% |
| Financial income | 75/76B | €48 | €146 | +€97 | +200.6% |
| Recurring financial income | 75 | €48 | €146 | +€97 | +200.6% |
| Financial charges | 65/66B | €346 | €187 | -€159 | -45.9% |
| Recurring financial charges | 65 | €346 | €187 | -€159 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | €64,290 | €83,214 | +€18,925 | +29.4% |
| Income taxes | 67/77 | €14,955 | €18,887 | +€3,932 | +26.3% |
| Profit (loss) for the period | 9904 | €49,334 | €64,328 | +€14,993 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,334 | €64,328 | +€14,993 | +30.4% |
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 29 September 2026 via checked.be.