In & Hout: what changed
In & Hout
Largest movements
- Receivables within one year -€33,605
down €33,605 (-68.9%), from €48,744 to €15,139
of which Trade receivables: -€36,313
- Cash +€14,384
up €14,384 (+43.7%), from €32,948 to €47,332
mainly Receivables within one year (+€33,605) and Depreciation (+€8,001)
- Deferred charges and accrued income -€6,542
down €6,542 (-77.4%), from €8,456 to €1,914
- Stocks and contracts +€5,161
up €5,161 (+69.9%), from €7,380 to €12,541
- Advances received -€26,751
no longer reported in 2025 (was €26,751)
- Reserves +€5,325
up €5,325 (+8.1%), from €65,514 to €70,840
of which Distributable reserves: +€5,325
- Current portion of long-term debt +€4,691
new in 2025: €4,691
- Trade debts -€3,250
down €3,250 (-27.5%), from €11,803 to €8,553
- Gross operating margin +€9,563
up €9,563 (+124%), from €7,726 to €17,289
- Depreciation +€2,442
up €2,442 (+43.9%), from €5,559 to €8,001
- Taxes +€1,705
up €1,705 (+153%), from €1,115 to €2,820
- Other operating charges +€391
up €391 (+66.8%), from €585 to €976
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,661 | €97,649 | -€21,013 | -17.7% |
| Fixed assets | 21/28 | €21,133 | €20,723 | -€411 | -1.9% |
| Tangible fixed assets | 22/27 | €21,133 | €20,723 | -€411 | -1.9% |
| Plant, machinery and equipment | 23 | €10,129 | €10,837 | +€709 | +7.0% |
| Furniture and vehicles | 24 | €11,005 | €9,885 | -€1,120 | -10.2% |
| Current assets | 29/58 | €97,528 | €76,926 | -€20,602 | -21.1% |
| Stocks and contracts in progress | 3 | €7,380 | €12,541 | +€5,161 | +69.9% |
| Stocks | 30/36 | €7,380 | €12,541 | +€5,161 | +69.9% |
| Amounts receivable within one year | 40/41 | €48,744 | €15,139 | -€33,605 | -68.9% |
| Trade receivables | 40 | €37,698 | €1,385 | -€36,313 | -96.3% |
| Other amounts receivable | 41 | €11,046 | €13,754 | +€2,708 | +24.5% |
| Cash at bank and in hand | 54/58 | €32,948 | €47,332 | +€14,384 | +43.7% |
| Deferred charges and accrued income | 490/1 | €8,456 | €1,914 | -€6,542 | -77.4% |
| Total equity and liabilities | 10/49 | €118,661 | €97,649 | -€21,013 | -17.7% |
| Equity | 10/15 | €79,014 | €84,340 | +€5,325 | +6.7% |
| Contributions | 10/11 | €13,500 | €13,500 | = | 0.0% |
| Reserves | 13 | €65,514 | €70,840 | +€5,325 | +8.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €63,654 | €68,980 | +€5,325 | +8.4% |
| Amounts payable | 17/49 | €39,647 | €13,309 | -€26,338 | -66.4% |
| Amounts payable within one year | 42/48 | €39,647 | €13,309 | -€26,338 | -66.4% |
| Current portion of amounts payable after more than one year | 42 | - | €4,691 | +€4,691 | |
| Trade debts | 44 | €11,803 | €8,553 | -€3,250 | -27.5% |
| Suppliers | 440/4 | €11,803 | €8,553 | -€3,250 | -27.5% |
| Advances received on contracts in progress | 46 | €26,751 | - | -€26,751 | |
| Taxes, remuneration and social security | 45 | €1,093 | €5 | -€1,088 | -99.5% |
| Taxes | 450/3 | €1,093 | - | -€1,093 | |
| Remuneration and social security | 454/9 | - | €5 | +€5 | |
| Other amounts payable | 47/48 | - | €60 | +€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,559 | €8,001 | +€2,442 | +43.9% |
| Other operating charges | 640/8 | €585 | €976 | +€391 | +66.8% |
| Gross operating margin | 9900 | €7,726 | €17,289 | +€9,563 | +124% |
| Operating profit (loss) | 9901 | €1,582 | €8,312 | +€6,730 | +426% |
| Financial income | 75/76B | €158 | €126 | -€33 | -20.7% |
| Recurring financial income | 75 | €158 | €126 | -€33 | -20.7% |
| Financial charges | 65/66B | €348 | €292 | -€56 | -16.1% |
| Recurring financial charges | 65 | €348 | €292 | -€56 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €1,392 | €8,145 | +€6,753 | +485% |
| Income taxes | 67/77 | €1,115 | €2,820 | +€1,705 | +153% |
| Profit (loss) for the period | 9904 | €277 | €5,325 | +€5,048 | +1,823% |
| Profit (loss) for the period to be appropriated | 9905 | €277 | €5,325 | +€5,048 | +1,823% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.