Huys Tom: 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 Tom
Largest movements
- Current investments +€70,000
new in 2025: €70,000
- Receivables within one year -€49,493
down €49,493 (-51.1%), from €96,853 to €47,360
of which Trade receivables: -€42,243
- Cash -€19,248
down €19,248 (-18.4%), from €104,622 to €85,374
mainly Current investments (-€70,000) and Investment in fixed assets (net) (-€18,541)
- Stocks and contracts +€7,966
up €7,966 (+11.6%), from €68,654 to €76,619
of which Contracts in progress: +€6,178
- Tangible fixed assets -€3,905
down €3,905 (-6.4%), from €61,232 to €57,328
of which Furniture and vehicles: -€18,948
- Trade debts +€15,173
up €15,173 (+639%), from €2,375 to €17,548
- Current portion of long-term debt -€7,738
down €7,738 (-91.6%), from €8,447 to €710
- Profit (loss) carried forward -€6,330
down €6,330 (-26.1%), from €24,232 to €17,902
- Other debts +€3,583
up €3,583 (+17.9%), from €20,020 to €23,603
- Gross operating margin -€4,987
down €4,987 (-21.9%), from €22,816 to €17,829
- Depreciation +€2,492
up €2,492 (+12.5%), from €19,953 to €22,446
- Financial income -€1,067
down €1,067 (-35.0%), from €3,045 to €1,978
- Taxes -€823
down €823 (-67.7%), from €1,216 to €393
- Financial charges +€547
up €547 (+26.9%), from €2,033 to €2,580
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 | €336,942 | €342,497 | +€5,555 | +1.6% |
| Fixed assets | 21/28 | €61,232 | €57,328 | -€3,905 | -6.4% |
| Tangible fixed assets | 22/27 | €61,232 | €57,328 | -€3,905 | -6.4% |
| Plant, machinery and equipment | 23 | €2,939 | €17,983 | +€15,044 | +512% |
| Furniture and vehicles | 24 | €58,293 | €39,345 | -€18,948 | -32.5% |
| Current assets | 29/58 | €275,710 | €285,170 | +€9,460 | +3.4% |
| Stocks and contracts in progress | 3 | €68,654 | €76,619 | +€7,966 | +11.6% |
| Stocks | 30/36 | €60,562 | €62,349 | +€1,788 | +3.0% |
| Contracts in progress | 37 | €8,092 | €14,270 | +€6,178 | +76.3% |
| Amounts receivable within one year | 40/41 | €96,853 | €47,360 | -€49,493 | -51.1% |
| Trade receivables | 40 | €87,363 | €45,121 | -€42,243 | -48.4% |
| Other amounts receivable | 41 | €9,489 | €2,239 | -€7,250 | -76.4% |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €104,622 | €85,374 | -€19,248 | -18.4% |
| Deferred charges and accrued income | 490/1 | €5,582 | €5,816 | +€234 | +4.2% |
| Total equity and liabilities | 10/49 | €336,942 | €342,497 | +€5,555 | +1.6% |
| Equity | 10/15 | €298,489 | €292,159 | -€6,330 | -2.1% |
| Contributions | 10/11 | €13,642 | €13,642 | = | 0.0% |
| Reserves | 13 | €260,614 | €260,614 | = | 0.0% |
| Distributable reserves | 133 | €260,614 | €260,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,232 | €17,902 | -€6,330 | -26.1% |
| Amounts payable | 17/49 | €38,454 | €50,339 | +€11,885 | +30.9% |
| Amounts payable after more than one year | 17 | €710 | - | -€710 | |
| Financial debts | 170/4 | €710 | - | -€710 | |
| Amounts payable within one year | 42/48 | €36,742 | €48,578 | +€11,837 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €8,447 | €710 | -€7,738 | -91.6% |
| Trade debts | 44 | €2,375 | €17,548 | +€15,173 | +639% |
| Suppliers | 440/4 | €2,375 | €17,548 | +€15,173 | +639% |
| Taxes, remuneration and social security | 45 | €5,900 | €6,718 | +€818 | +13.9% |
| Taxes | 450/3 | €5,900 | €6,718 | +€818 | +13.9% |
| Other amounts payable | 47/48 | €20,020 | €23,603 | +€3,583 | +17.9% |
| Accrued charges and deferred income | 492/3 | €1,002 | €1,761 | +€758 | +75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,953 | €22,446 | +€2,492 | +12.5% |
| Other operating charges | 640/8 | €798 | €717 | -€81 | -10.1% |
| Gross operating margin | 9900 | €22,816 | €17,829 | -€4,987 | -21.9% |
| Operating profit (loss) | 9901 | €2,064 | -€5,334 | -€7,398 | |
| Financial income | 75/76B | €3,045 | €1,978 | -€1,067 | -35.0% |
| Recurring financial income | 75 | €3,045 | €1,978 | -€1,067 | -35.0% |
| Financial charges | 65/66B | €2,033 | €2,580 | +€547 | +26.9% |
| Recurring financial charges | 65 | €2,033 | €2,580 | +€547 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €3,076 | -€5,937 | -€9,012 | |
| Income taxes | 67/77 | €1,216 | €393 | -€823 | -67.7% |
| Profit (loss) for the period | 9904 | €1,860 | -€6,330 | -€8,190 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,860 | -€6,330 | -€8,190 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.