HUYS: 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.
HUYS
Largest movements
- Tangible fixed assets -€81,292
down €81,292 (-23.7%), from €342,660 to €261,369
- Cash +€23,876
up €23,876 (+9.9%), from €242,121 to €265,997
mainly Depreciation (+€104,709) and Net result for the year (+€48,996)
- Receivables within one year -€21,230
down €21,230 (-22.8%), from €93,230 to €72,000
of which Other amounts receivable: -€16,095
- Debts after one year -€44,723
down €44,723 (-40.0%), from €111,830 to €67,107
- Trade debts -€32,650
down €32,650 (-76.3%), from €42,811 to €10,161
- Reserves +€22,568
up €22,568 (+6.3%), from €356,382 to €378,949
- Current portion of long-term debt -€13,779
down €13,779 (-23.6%), from €58,502 to €44,723
- Tax, wage and social debts -€12,521
down €12,521 (-95.6%), from €13,100 to €579
of which Remuneration and social security: -€8,485
- Depreciation +€19,655
up €19,655 (+23.1%), from €85,054 to €104,709
- Gross operating margin +€10,524
up €10,524 (+6.2%), from €169,956 to €180,480
- Taxes -€2,325
down €2,325 (-11.1%), from €20,961 to €18,636
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 | €685,231 | €604,127 | -€81,105 | -11.8% |
| Fixed assets | 21/28 | €342,975 | €261,684 | -€81,292 | -23.7% |
| Tangible fixed assets | 22/27 | €342,660 | €261,369 | -€81,292 | -23.7% |
| Plant, machinery and equipment | 23 | €342,660 | €261,369 | -€81,292 | -23.7% |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €342,256 | €342,443 | +€187 | +0.1% |
| Amounts receivable within one year | 40/41 | €93,230 | €72,000 | -€21,230 | -22.8% |
| Trade receivables | 40 | €62,203 | €57,068 | -€5,135 | -8.3% |
| Other amounts receivable | 41 | €31,027 | €14,933 | -€16,095 | -51.9% |
| Cash at bank and in hand | 54/58 | €242,121 | €265,997 | +€23,876 | +9.9% |
| Deferred charges and accrued income | 490/1 | €6,905 | €4,446 | -€2,459 | -35.6% |
| Total equity and liabilities | 10/49 | €685,231 | €604,127 | -€81,105 | -11.8% |
| Equity | 10/15 | €456,382 | €478,949 | +€22,568 | +4.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €356,382 | €378,949 | +€22,568 | +6.3% |
| Distributable reserves | 133 | €356,382 | €378,949 | +€22,568 | +6.3% |
| Amounts payable | 17/49 | €228,850 | €125,177 | -€103,673 | -45.3% |
| Amounts payable after more than one year | 17 | €111,830 | €67,107 | -€44,723 | -40.0% |
| Financial debts | 170/4 | €111,830 | €67,107 | -€44,723 | -40.0% |
| Amounts payable within one year | 42/48 | €117,020 | €58,071 | -€58,949 | -50.4% |
| Current portion of amounts payable after more than one year | 42 | €58,502 | €44,723 | -€13,779 | -23.6% |
| Trade debts | 44 | €42,811 | €10,161 | -€32,650 | -76.3% |
| Suppliers | 440/4 | €42,811 | €10,161 | -€32,650 | -76.3% |
| Taxes, remuneration and social security | 45 | €13,100 | €579 | -€12,521 | -95.6% |
| Taxes | 450/3 | €4,615 | €579 | -€4,035 | -87.4% |
| Remuneration and social security | 454/9 | €8,485 | - | -€8,485 | |
| Other amounts payable | 47/48 | €2,607 | €2,607 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,054 | €104,709 | +€19,655 | +23.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,503 | - | -€1,503 | |
| Other operating charges | 640/8 | €3,248 | €2,493 | -€755 | -23.2% |
| Gross operating margin | 9900 | €169,956 | €180,480 | +€10,524 | +6.2% |
| Operating profit (loss) | 9901 | €80,151 | €73,278 | -€6,873 | -8.6% |
| Financial income | 75/76B | €569 | €249 | -€321 | -56.3% |
| Recurring financial income | 75 | €569 | €249 | -€321 | -56.3% |
| Financial charges | 65/66B | €5,124 | €5,896 | +€772 | +15.1% |
| Recurring financial charges | 65 | €5,124 | €5,896 | +€772 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €75,597 | €67,631 | -€7,965 | -10.5% |
| Income taxes | 67/77 | €20,961 | €18,636 | -€2,325 | -11.1% |
| Profit (loss) for the period | 9904 | €54,636 | €48,996 | -€5,640 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,636 | €48,996 | -€5,640 | -10.3% |
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 6 October 2026 via checked.be.