HUVI: 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.
HUVI
Largest movements
- Cash +€14,031
up €14,031 (+839.3%), from €1,672 to €15,703
mainly Net result for the year (+€45,689) and Deferred charges and accrued income (+€7,987)
- Deferred charges and accrued income -€7,987
down €7,987 (-20.3%), from €39,437 to €31,451
- Tangible fixed assets -€1,306
down €1,306 (-68.0%), from €1,920 to €613
- Profit (loss) carried forward +€45,689
up €45,689 (+43.9%), from -€104,079 to -€58,391
- Other debts -€45,285
down €45,285 (-75.0%), from €60,370 to €15,086
- Tax, wage and social debts +€4,518
up €4,518 (+12051.1%), from €37 to €4,555
- Gross operating margin +€56,714
up €56,714, from -€8,789 to €47,925
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 | €43,941 | €48,976 | +€5,036 | +11.5% |
| Fixed assets | 21/28 | €1,920 | €613 | -€1,306 | -68.0% |
| Tangible fixed assets | 22/27 | €1,920 | €613 | -€1,306 | -68.0% |
| Furniture and vehicles | 24 | €1,920 | €613 | -€1,306 | -68.0% |
| Current assets | 29/58 | €42,021 | €48,363 | +€6,342 | +15.1% |
| Amounts receivable within one year | 40/41 | €912 | €1,209 | +€297 | +32.6% |
| Trade receivables | 40 | €0 | €1,205 | +€1,205 | |
| Other amounts receivable | 41 | €912 | €4 | -€908 | -99.6% |
| Cash at bank and in hand | 54/58 | €1,672 | €15,703 | +€14,031 | +839.3% |
| Deferred charges and accrued income | 490/1 | €39,437 | €31,451 | -€7,987 | -20.3% |
| Total equity and liabilities | 10/49 | €43,941 | €48,976 | +€5,036 | +11.5% |
| Equity | 10/15 | -€16,892 | €28,797 | +€45,689 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,588 | €68,588 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €62,728 | €62,728 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,079 | -€58,391 | +€45,689 | +43.9% |
| Amounts payable | 17/49 | €60,832 | €20,179 | -€40,653 | -66.8% |
| Amounts payable within one year | 42/48 | €60,832 | €20,179 | -€40,653 | -66.8% |
| Trade debts | 44 | €425 | €538 | +€113 | +26.7% |
| Suppliers | 440/4 | €425 | €538 | +€113 | +26.7% |
| Taxes, remuneration and social security | 45 | €37 | €4,555 | +€4,518 | +12051.1% |
| Taxes | 450/3 | €37 | €4,555 | +€4,518 | +12051.1% |
| Other amounts payable | 47/48 | €60,370 | €15,086 | -€45,285 | -75.0% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,306 | €1,306 | = | 0.0% |
| Other operating charges | 640/8 | €638 | €654 | +€16 | +2.5% |
| Gross operating margin | 9900 | -€8,789 | €47,925 | +€56,714 | |
| Operating profit (loss) | 9901 | -€10,733 | €45,964 | +€56,698 | |
| Financial income | 75/76B | €179 | - | -€179 | |
| Recurring financial income | 75 | €179 | - | -€179 | |
| Financial charges | 65/66B | €213 | €276 | +€63 | +29.4% |
| Recurring financial charges | 65 | €213 | €276 | +€63 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,768 | €45,689 | +€56,457 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€10,768 | €45,689 | +€56,457 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,768 | €45,689 | +€56,457 |
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 5 October 2026 via checked.be.