HUYS SIOEN: 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 SIOEN
Largest movements
- Receivables within one year +€13,970
up €13,970 (+56.2%), from €24,846 to €38,816
of which Trade receivables: +€13,299
- Cash -€4,241
down €4,241 (-65.7%), from €6,459 to €2,218
mainly Receivables within one year (-€13,970) and Accrued charges and deferred income (-€5,488)
- Deferred charges and accrued income +€2,777
up €2,777 (+47.2%), from €5,883 to €8,660
- Tangible fixed assets +€1,705
new in 2025: €1,705
- Tax, wage and social debts +€12,444
up €12,444 (+138%), from €9,033 to €21,477
of which Remuneration and social security: +€18,145
- Profit (loss) carried forward +€6,772
no longer reported in 2025 (was -€6,772)
- Accrued charges and deferred income -€5,488
down €5,488 (-88.3%), from €6,214 to €726
- Short-term financial debts -€4,178
no longer reported in 2025 (was €4,178)
- Other debts +€4,144
new in 2025: €4,144
- Gross operating margin -€4,503
down €4,503 (-27.2%), from €16,583 to €12,080
- Taxes +€1,525
up €1,525 (+84.3%), from €1,808 to €3,333
- Other operating charges -€439
down €439 (-46.7%), from €940 to €501
- Financial charges -€248
down €248 (-42.2%), from €589 to €341
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 | €37,284 | €51,496 | +€14,212 | +38.1% |
| Fixed assets | 21/28 | €96 | €1,801 | +€1,705 | +1,776% |
| Tangible fixed assets | 22/27 | - | €1,705 | +€1,705 | |
| Furniture and vehicles | 24 | - | €1,705 | +€1,705 | |
| Financial fixed assets | 28 | €96 | €96 | -€0 | 0.0% |
| Current assets | 29/58 | €37,188 | €49,695 | +€12,507 | +33.6% |
| Amounts receivable within one year | 40/41 | €24,846 | €38,816 | +€13,970 | +56.2% |
| Trade receivables | 40 | €21,069 | €34,368 | +€13,299 | +63.1% |
| Other amounts receivable | 41 | €3,777 | €4,449 | +€672 | +17.8% |
| Cash at bank and in hand | 54/58 | €6,459 | €2,218 | -€4,241 | -65.7% |
| Deferred charges and accrued income | 490/1 | €5,883 | €8,660 | +€2,777 | +47.2% |
| Total equity and liabilities | 10/49 | €37,284 | €51,496 | +€14,212 | +38.1% |
| Equity | 10/15 | €15,485 | €23,260 | +€7,775 | +50.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,257 | €3,260 | +€1,003 | +44.4% |
| Distributable reserves | 133 | €2,257 | €3,260 | +€1,003 | +44.4% |
| Profit (loss) carried forward | 14 | -€6,772 | - | +€6,772 | |
| Amounts payable | 17/49 | €21,799 | €28,236 | +€6,437 | +29.5% |
| Amounts payable within one year | 42/48 | €15,585 | €27,511 | +€11,926 | +76.5% |
| Financial debts | 43 | €4,178 | - | -€4,178 | |
| Credit institutions | 430/8 | €4,178 | - | -€4,178 | |
| Trade debts | 44 | €2,374 | €1,890 | -€484 | -20.4% |
| Suppliers | 440/4 | €2,374 | €1,890 | -€484 | -20.4% |
| Taxes, remuneration and social security | 45 | €9,033 | €21,477 | +€12,444 | +138% |
| Taxes | 450/3 | €9,033 | €3,332 | -€5,701 | -63.1% |
| Remuneration and social security | 454/9 | - | €18,145 | +€18,145 | |
| Other amounts payable | 47/48 | - | €4,144 | +€4,144 | |
| Accrued charges and deferred income | 492/3 | €6,214 | €726 | -€5,488 | -88.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €131 | +€131 | |
| Other operating charges | 640/8 | €940 | €501 | -€439 | -46.7% |
| Gross operating margin | 9900 | €16,583 | €12,080 | -€4,503 | -27.2% |
| Operating profit (loss) | 9901 | €15,643 | €11,448 | -€4,195 | -26.8% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €589 | €341 | -€248 | -42.2% |
| Recurring financial charges | 65 | €589 | €341 | -€248 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €15,058 | €11,107 | -€3,951 | -26.2% |
| Income taxes | 67/77 | €1,808 | €3,333 | +€1,525 | +84.3% |
| Profit (loss) for the period | 9904 | €13,250 | €7,775 | -€5,475 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,250 | €7,775 | -€5,475 | -41.3% |
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 30 October 2026 via checked.be.