HUVAN: 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.
HUVAN
Largest movements
- Receivables within one year -€5,054
down €5,054 (-84.2%), from €6,000 to €946
of which Other amounts receivable: -€6,000
- Cash +€4,693
up €4,693 (+52.0%), from €9,022 to €13,715
mainly Net result for the year (+€27,626) and Receivables within one year (+€5,054)
- Deferred charges and accrued income -€900
down €900 (-100.0%), from €900 to €0
- Other debts -€28,818
down €28,818 (-21.9%), from €131,761 to €102,942
- Profit (loss) carried forward +€27,626
up €27,626 (+17.2%), from -€160,579 to -€132,953
- Gross operating margin +€54,397
up €54,397, from -€21,827 to €32,570
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 | €59,752 | €58,491 | -€1,261 | -2.1% |
| Fixed assets | 21/28 | €43,830 | €43,830 | = | 0.0% |
| Tangible fixed assets | 22/27 | €43,830 | €43,830 | = | 0.0% |
| Land and buildings | 22 | €43,830 | €43,830 | = | 0.0% |
| Current assets | 29/58 | €15,922 | €14,661 | -€1,261 | -7.9% |
| Amounts receivable within one year | 40/41 | €6,000 | €946 | -€5,054 | -84.2% |
| Trade receivables | 40 | - | €946 | +€946 | |
| Other amounts receivable | 41 | €6,000 | €0 | -€6,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,022 | €13,715 | +€4,693 | +52.0% |
| Deferred charges and accrued income | 490/1 | €900 | €0 | -€900 | -100.0% |
| Total equity and liabilities | 10/49 | €59,752 | €58,491 | -€1,261 | -2.1% |
| Equity | 10/15 | -€72,078 | -€44,452 | +€27,626 | +38.3% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €18,501 | €18,501 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €227 | €227 | = | 0.0% |
| Distributable reserves | 133 | €11,274 | €11,274 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,579 | -€132,953 | +€27,626 | +17.2% |
| Amounts payable | 17/49 | €131,829 | €102,942 | -€28,887 | -21.9% |
| Amounts payable within one year | 42/48 | €131,829 | €102,942 | -€28,887 | -21.9% |
| Trade debts | 44 | €69 | €0 | -€69 | -100.0% |
| Suppliers | 440/4 | €69 | €0 | -€69 | -100.0% |
| Other amounts payable | 47/48 | €131,761 | €102,942 | -€28,818 | -21.9% |
| Other operating charges | 640/8 | €4,568 | €4,710 | +€142 | +3.1% |
| Gross operating margin | 9900 | -€21,827 | €32,570 | +€54,397 | |
| Operating profit (loss) | 9901 | -€26,395 | €27,861 | +€54,255 | |
| Financial charges | 65/66B | €180 | €235 | +€55 | +30.6% |
| Recurring financial charges | 65 | €180 | €235 | +€55 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | -€26,575 | €27,626 | +€54,200 | |
| Profit (loss) for the period | 9904 | -€26,575 | €27,626 | +€54,200 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,575 | €27,626 | +€54,200 |
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 10 October 2026 via checked.be.