Tools & Technics Houben: what changed
Two fiscal 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.
Tools & Technics Houben
Largest movements
- Stocks and contracts +€203,500
up €203,500 (+91.1%), from €223,349 to €426,849
of which Contracts in progress: +€140,718
- Tangible fixed assets -€187,779
down €187,779 (-30.5%), from €616,176 to €428,396
of which Leasing and similar rights: -€154,154
- Receivables within one year +€55,525
up €55,525 (+16.7%), from €332,609 to €388,135
of which Trade receivables: +€94,932
- Reserves +€119,830
up €119,830 (+37.6%), from €319,112 to €438,942
of which Distributable reserves: +€119,830
- Debts after one year -€107,830
down €107,830 (-35.6%), from €302,475 to €194,645
- Short-term financial debts +€49,036
up €49,036 (+28.0%), from €175,000 to €224,036
- Current portion of long-term debt -€48,652
down €48,652 (-31.1%), from €156,482 to €107,830
- Other debts -€47,971
down €47,971 (-82.0%), from €58,532 to €10,561
- Gross operating margin +€195,772
up €195,772 (+29.9%), from €654,961 to €850,732
- Taxes +€36,836
new in 2025: €36,836
- Staff costs +€28,306
up €28,306 (+7.2%), from €395,386 to €423,692
- Financial charges -€22,604
down €22,604 (-51.7%), from €43,724 to €21,121
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.
Cash bridge derived
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 | €1,242,696 | €1,309,510 | +€66,814 | +5.4% |
| Fixed assets | 21/28 | €617,605 | €428,396 | -€189,208 | -30.6% |
| Intangible fixed assets | 21 | €1,429 | - | -€1,429 | |
| Tangible fixed assets | 22/27 | €616,176 | €428,396 | -€187,779 | -30.5% |
| Land and buildings | 22 | €43,769 | €39,557 | -€4,212 | -9.6% |
| Plant, machinery and equipment | 23 | €63,783 | €47,347 | -€16,437 | -25.8% |
| Furniture and vehicles | 24 | €33,248 | €20,272 | -€12,977 | -39.0% |
| Leasing and similar rights | 25 | €475,375 | €321,221 | -€154,154 | -32.4% |
| Current assets | 29/58 | €625,092 | €881,114 | +€256,022 | +41.0% |
| Stocks and contracts in progress | 3 | €223,349 | €426,849 | +€203,500 | +91.1% |
| Stocks | 30/36 | €98,263 | €161,045 | +€62,782 | +63.9% |
| Contracts in progress | 37 | €125,086 | €265,804 | +€140,718 | +112.5% |
| Amounts receivable within one year | 40/41 | €332,609 | €388,135 | +€55,525 | +16.7% |
| Trade receivables | 40 | €293,203 | €388,135 | +€94,932 | +32.4% |
| Other amounts receivable | 41 | €39,407 | - | -€39,407 | |
| Cash at bank and in hand | 54/58 | €43,829 | €47,989 | +€4,161 | +9.5% |
| Deferred charges and accrued income | 490/1 | €25,305 | €18,141 | -€7,164 | -28.3% |
| Total equity and liabilities | 10/49 | €1,242,696 | €1,309,510 | +€66,814 | +5.4% |
| Equity | 10/15 | €292,522 | €451,342 | +€158,820 | +54.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €319,112 | €438,942 | +€119,830 | +37.6% |
| Tax-exempt reserves | 132 | €48,346 | €48,346 | = | 0.0% |
| Distributable reserves | 133 | €270,766 | €390,596 | +€119,830 | +44.3% |
| Profit (loss) carried forward | 14 | -€38,990 | - | +€38,990 | |
| Amounts payable | 17/49 | €950,174 | €858,168 | -€92,006 | -9.7% |
| Amounts payable after more than one year | 17 | €302,475 | €194,645 | -€107,830 | -35.6% |
| Financial debts | 170/4 | €302,475 | €194,645 | -€107,830 | -35.6% |
| Amounts payable within one year | 42/48 | €629,552 | €635,825 | +€6,273 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €156,482 | €107,830 | -€48,652 | -31.1% |
| Financial debts | 43 | €175,000 | €224,036 | +€49,036 | +28.0% |
| Credit institutions | 430/8 | €175,000 | €224,036 | +€49,036 | +28.0% |
| Trade debts | 44 | €188,722 | €197,535 | +€8,813 | +4.7% |
| Suppliers | 440/4 | €188,722 | €197,535 | +€8,813 | +4.7% |
| Taxes, remuneration and social security | 45 | €50,816 | €95,863 | +€45,048 | +88.6% |
| Taxes | 450/3 | - | €46,739 | +€46,739 | |
| Remuneration and social security | 454/9 | €50,816 | €49,125 | -€1,691 | -3.3% |
| Other amounts payable | 47/48 | €58,532 | €10,561 | -€47,971 | -82.0% |
| Accrued charges and deferred income | 492/3 | €18,147 | €27,698 | +€9,551 | +52.6% |
| Remuneration, social security and pensions | 62 | €395,386 | €423,692 | +€28,306 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198,513 | €197,417 | -€1,096 | -0.6% |
| Other operating charges | 640/8 | €9,873 | €12,014 | +€2,140 | +21.7% |
| Gross operating margin | 9900 | €654,961 | €850,732 | +€195,772 | +29.9% |
| Operating profit (loss) | 9901 | €51,188 | €217,609 | +€166,421 | +325.1% |
| Financial income | 75/76B | €2,587 | €0 | -€2,587 | -100.0% |
| Recurring financial income | 75 | €2,587 | €0 | -€2,587 | -100.0% |
| Financial charges | 65/66B | €43,724 | €21,121 | -€22,604 | -51.7% |
| Recurring financial charges | 65 | €43,724 | €21,121 | -€22,604 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €10,051 | €196,489 | +€186,437 | +1854.8% |
| Income taxes | 67/77 | - | €36,836 | +€36,836 | |
| Profit (loss) for the period | 9904 | €10,051 | €159,653 | +€149,601 | +1488.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,051 | €159,653 | +€149,601 | +1488.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.