Simon und Robert Hauseux: 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.
Simon und Robert Hauseux
Largest movements
- Tangible fixed assets +€508,184
up €508,184 (+145%), from €350,292 to €858,476
of which Land and buildings: +€426,417
- Current investments -€100,000
down €100,000 (-10.0%), from €1.0m to €900,000
- Cash +€42,374
up €42,374 (+28.2%), from €150,353 to €192,727
mainly Net result for the year (+€524,997) and Debts after one year (+€250,682)
- Intangible fixed assets -€22,250
down €22,250 (-66.9%), from €33,236 to €10,986
- Debts after one year +€250,682
up €250,682 (+3,124%), from €8,025 to €258,707
- Tax, wage and social debts +€120,133
up €120,133 (+175%), from €68,502 to €188,635
of which Taxes: +€92,376
- Other debts +€62,037
up €62,037 (+51.3%), from €120,824 to €182,861
- Gross operating margin +€378,068
up €378,068 (+40.9%), from €924,851 to €1.3m
- Taxes +€86,456
up €86,456 (+55.2%), from €156,611 to €243,066
- Staff costs +€82,692
up €82,692 (+26.7%), from €309,982 to €392,674
- Depreciation -€22,088
down €22,088 (-18.3%), from €120,404 to €98,316
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 | €1,688,979 | €2,124,427 | +€435,449 | +25.8% |
| Fixed assets | 21/28 | €383,528 | €869,462 | +€485,934 | +127% |
| Intangible fixed assets | 21 | €33,236 | €10,986 | -€22,250 | -66.9% |
| Tangible fixed assets | 22/27 | €350,292 | €858,476 | +€508,184 | +145% |
| Land and buildings | 22 | €332,744 | €759,161 | +€426,417 | +128% |
| Plant, machinery and equipment | 23 | €4,121 | €1,577 | -€2,544 | -61.7% |
| Furniture and vehicles | 24 | €13,427 | €97,738 | +€84,311 | +628% |
| Current assets | 29/58 | €1,305,451 | €1,254,966 | -€50,485 | -3.9% |
| Amounts receivable within one year | 40/41 | €128,444 | €146,074 | +€17,631 | +13.7% |
| Trade receivables | 40 | €31,051 | €3,972 | -€27,079 | -87.2% |
| Other amounts receivable | 41 | €97,393 | €142,102 | +€44,709 | +45.9% |
| Current investments | 50/53 | €1,000,000 | €900,000 | -€100,000 | -10.0% |
| Cash at bank and in hand | 54/58 | €150,353 | €192,727 | +€42,374 | +28.2% |
| Deferred charges and accrued income | 490/1 | €26,655 | €16,164 | -€10,490 | -39.4% |
| Total equity and liabilities | 10/49 | €1,688,979 | €2,124,427 | +€435,449 | +25.8% |
| Equity | 10/15 | €1,439,395 | €1,455,391 | +€15,997 | +1.1% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €1,211,000 | €1,226,997 | +€15,997 | +1.3% |
| Non-distributable reserves | 130/1 | €63,000 | €63,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €63,000 | €63,000 | = | 0.0% |
| Distributable reserves | 133 | €1,148,000 | €1,163,997 | +€15,997 | +1.4% |
| Profit (loss) carried forward | 14 | €3,395 | €3,395 | = | 0.0% |
| Amounts payable | 17/49 | €249,584 | €669,036 | +€419,452 | +168% |
| Amounts payable after more than one year | 17 | €8,025 | €258,707 | +€250,682 | +3,124% |
| Financial debts | 170/4 | €8,025 | €258,707 | +€250,682 | +3,124% |
| Amounts payable within one year | 42/48 | €229,869 | €401,603 | +€171,733 | +74.7% |
| Current portion of amounts payable after more than one year | 42 | €16,050 | €23,990 | +€7,940 | +49.5% |
| Financial debts | 43 | €18,394 | €0 | -€18,394 | -100% |
| Other loans | 439 | €18,394 | €0 | -€18,394 | -100% |
| Trade debts | 44 | €6,099 | €6,116 | +€17 | +0.3% |
| Suppliers | 440/4 | €6,099 | €6,116 | +€17 | +0.3% |
| Taxes, remuneration and social security | 45 | €68,502 | €188,635 | +€120,133 | +175% |
| Taxes | 450/3 | €37,050 | €129,427 | +€92,376 | +249% |
| Remuneration and social security | 454/9 | €31,452 | €59,209 | +€27,757 | +88.3% |
| Other amounts payable | 47/48 | €120,824 | €182,861 | +€62,037 | +51.3% |
| Accrued charges and deferred income | 492/3 | €11,690 | €8,727 | -€2,963 | -25.3% |
| Non-recurring operating income | 76A | - | €17,000 | +€17,000 | |
| Remuneration, social security and pensions | 62 | €309,982 | €392,674 | +€82,692 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,404 | €98,316 | -€22,088 | -18.3% |
| Other operating charges | 640/8 | €20,799 | €26,066 | +€5,268 | +25.3% |
| Non-recurring operating charges | 66A | €832 | €25,398 | +€24,566 | +2,951% |
| Gross operating margin | 9900 | €924,851 | €1,302,919 | +€378,068 | +40.9% |
| Operating profit (loss) | 9901 | €472,833 | €760,464 | +€287,631 | +60.8% |
| Financial income | 75/76B | €22,956 | €17,206 | -€5,751 | -25.1% |
| Recurring financial income | 75 | €22,956 | €17,206 | -€5,751 | -25.1% |
| Financial charges | 65/66B | €2,884 | €9,606 | +€6,722 | +233% |
| Recurring financial charges | 65 | €2,884 | €9,606 | +€6,722 | +233% |
| Profit (loss) for the period before taxes | 9903 | €492,905 | €768,063 | +€275,158 | +55.8% |
| Income taxes | 67/77 | €156,611 | €243,066 | +€86,456 | +55.2% |
| Profit (loss) for the period | 9904 | €336,294 | €524,997 | +€188,703 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €336,294 | €524,997 | +€188,703 | +56.1% |
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.