HUYS Severine: 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.
HUYS Severine
Largest movements
- Current investments -€65,000
no longer reported in 2025 (was €65,000)
- Cash +€9,499
up €9,499 (+13.3%), from €71,572 to €81,071
mainly Net result for the year (+€84,763) and Current investments (+€65,000)
- Receivables within one year +€7,986
up €7,986 (+28.8%), from €27,736 to €35,722
of which Trade receivables: +€11,085
- Other debts -€77,670
down €77,670 (-60.8%), from €127,728 to €50,058
- Reserves +€34,706
up €34,706 (+11.9%), from €292,189 to €326,895
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Tax, wage and social debts -€5,895
down €5,895 (-25.8%), from €22,883 to €16,987
- Gross operating margin +€47,358
up €47,358 (+58.9%), from €80,431 to €127,789
- Taxes +€13,646
up €13,646 (+62.4%), from €21,876 to €35,522
- Other operating charges -€6,433
down €6,433 (-79.2%), from €8,126 to €1,694
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 | €463,189 | €416,592 | -€46,596 | -10.1% |
| Fixed assets | 21/28 | €292,441 | €295,260 | +€2,819 | +1.0% |
| Tangible fixed assets | 22/27 | €292,441 | €295,260 | +€2,819 | +1.0% |
| Land and buildings | 22 | €288,185 | €291,770 | +€3,585 | +1.2% |
| Furniture and vehicles | 24 | €2,234 | €1,704 | -€530 | -23.7% |
| Other tangible fixed assets | 26 | €2,022 | €1,786 | -€237 | -11.7% |
| Current assets | 29/58 | €170,748 | €121,333 | -€49,415 | -28.9% |
| Amounts receivable within one year | 40/41 | €27,736 | €35,722 | +€7,986 | +28.8% |
| Trade receivables | 40 | €19,324 | €30,408 | +€11,085 | +57.4% |
| Other amounts receivable | 41 | €8,412 | €5,314 | -€3,099 | -36.8% |
| Current investments | 50/53 | €65,000 | - | -€65,000 | |
| Cash at bank and in hand | 54/58 | €71,572 | €81,071 | +€9,499 | +13.3% |
| Deferred charges and accrued income | 490/1 | €6,440 | €4,540 | -€1,899 | -29.5% |
| Total equity and liabilities | 10/49 | €463,189 | €416,592 | -€46,596 | -10.1% |
| Equity | 10/15 | €304,589 | €345,495 | +€40,906 | +13.4% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €292,189 | €326,895 | +€34,706 | +11.9% |
| Distributable reserves | 133 | €292,189 | €326,895 | +€34,706 | +11.9% |
| Amounts payable | 17/49 | €158,599 | €71,097 | -€87,502 | -55.2% |
| Amounts payable within one year | 42/48 | €158,599 | €70,501 | -€88,098 | -55.5% |
| Trade debts | 44 | €7,989 | €3,456 | -€4,533 | -56.7% |
| Suppliers | 440/4 | €7,989 | €3,456 | -€4,533 | -56.7% |
| Taxes, remuneration and social security | 45 | €22,883 | €16,987 | -€5,895 | -25.8% |
| Taxes | 450/3 | €22,883 | €16,987 | -€5,895 | -25.8% |
| Other amounts payable | 47/48 | €127,728 | €50,058 | -€77,670 | -60.8% |
| Accrued charges and deferred income | 492/3 | - | €597 | +€597 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,366 | €4,694 | +€328 | +7.5% |
| Other operating charges | 640/8 | €8,126 | €1,694 | -€6,433 | -79.2% |
| Non-recurring operating charges | 66A | €1,466 | €1,068 | -€398 | -27.2% |
| Gross operating margin | 9900 | €80,431 | €127,789 | +€47,358 | +58.9% |
| Operating profit (loss) | 9901 | €66,473 | €120,334 | +€53,861 | +81.0% |
| Financial income | 75/76B | €51 | €1,074 | +€1,023 | +2,010% |
| Recurring financial income | 75 | €51 | €1,074 | +€1,023 | +2,010% |
| Financial charges | 65/66B | €399 | €1,123 | +€724 | +182% |
| Recurring financial charges | 65 | €399 | €1,123 | +€724 | +182% |
| Profit (loss) for the period before taxes | 9903 | €66,125 | €120,285 | +€54,160 | +81.9% |
| Income taxes | 67/77 | €21,876 | €35,522 | +€13,646 | +62.4% |
| Profit (loss) for the period | 9904 | €44,249 | €84,763 | +€40,515 | +91.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,249 | €84,763 | +€40,515 | +91.6% |
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 26 October 2026 via checked.be.