VAN HAUDT TECHNICS: 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.
VAN HAUDT TECHNICS
Largest movements
- Cash +€69,169
up €69,169 (+15.9%), from €435,033 to €504,202
mainly Net result for the year (+€136,927) and Other debts (+€70,487)
- Tangible fixed assets -€15,834
down €15,834 (-18.1%), from €87,321 to €71,487
of which Furniture and vehicles: -€14,663
- Other debts +€70,487
up €70,487 (+141%), from €50,013 to €120,500
- Reserves -€24,892
down €24,892 (-5.6%), from €440,974 to €416,082
of which Distributable reserves: -€24,892
- Tax, wage and social debts +€8,905
up €8,905 (+66.1%), from €13,467 to €22,372
- Gross operating margin +€51,616
up €51,616 (+31.9%), from €161,869 to €213,484
- Taxes +€14,950
up €14,950 (+34.9%), from €42,856 to €57,806
- Depreciation +€7,049
up €7,049 (+72.4%), from €9,741 to €16,790
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 | €554,816 | €603,932 | +€49,116 | +8.9% |
| Fixed assets | 21/28 | €87,321 | €71,487 | -€15,834 | -18.1% |
| Tangible fixed assets | 22/27 | €87,321 | €71,487 | -€15,834 | -18.1% |
| Land and buildings | 22 | €23,539 | €21,606 | -€1,933 | -8.2% |
| Plant, machinery and equipment | 23 | €33 | €795 | +€762 | +2,324% |
| Furniture and vehicles | 24 | €63,749 | €49,086 | -€14,663 | -23.0% |
| Current assets | 29/58 | €467,496 | €532,445 | +€64,949 | +13.9% |
| Amounts receivable within one year | 40/41 | €32,462 | €28,243 | -€4,219 | -13.0% |
| Trade receivables | 40 | €19,265 | €26,158 | +€6,893 | +35.8% |
| Other amounts receivable | 41 | €13,198 | €2,085 | -€11,112 | -84.2% |
| Cash at bank and in hand | 54/58 | €435,033 | €504,202 | +€69,169 | +15.9% |
| Total equity and liabilities | 10/49 | €554,816 | €603,932 | +€49,116 | +8.9% |
| Equity | 10/15 | €459,574 | €434,682 | -€24,892 | -5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €440,974 | €416,082 | -€24,892 | -5.6% |
| 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 | €439,114 | €414,222 | -€24,892 | -5.7% |
| Amounts payable | 17/49 | €95,242 | €169,250 | +€74,008 | +77.7% |
| Amounts payable after more than one year | 17 | €25,769 | €22,358 | -€3,411 | -13.2% |
| Financial debts | 170/4 | €25,769 | €22,358 | -€3,411 | -13.2% |
| Amounts payable within one year | 42/48 | €69,473 | €146,892 | +€77,419 | +111% |
| Current portion of amounts payable after more than one year | 42 | €5,031 | €3,411 | -€1,620 | -32.2% |
| Trade debts | 44 | €962 | €609 | -€352 | -36.6% |
| Suppliers | 440/4 | €962 | €609 | -€352 | -36.6% |
| Taxes, remuneration and social security | 45 | €13,467 | €22,372 | +€8,905 | +66.1% |
| Taxes | 450/3 | €13,467 | €22,372 | +€8,905 | +66.1% |
| Other amounts payable | 47/48 | €50,013 | €120,500 | +€70,487 | +141% |
| Non-recurring operating income | 76A | €5,785 | - | -€5,785 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,741 | €16,790 | +€7,049 | +72.4% |
| Other operating charges | 640/8 | €1,176 | €1,080 | -€96 | -8.2% |
| Gross operating margin | 9900 | €161,869 | €213,484 | +€51,616 | +31.9% |
| Operating profit (loss) | 9901 | €150,952 | €195,615 | +€44,663 | +29.6% |
| Financial income | 75/76B | €69 | €66 | -€2 | -3.4% |
| Recurring financial income | 75 | €69 | €66 | -€2 | -3.4% |
| Financial charges | 65/66B | €1,102 | €948 | -€153 | -13.9% |
| Recurring financial charges | 65 | €1,102 | €948 | -€153 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €149,919 | €194,733 | +€44,814 | +29.9% |
| Income taxes | 67/77 | €42,856 | €57,806 | +€14,950 | +34.9% |
| Profit (loss) for the period | 9904 | €107,063 | €136,927 | +€29,864 | +27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €107,063 | €136,927 | +€29,864 | +27.9% |
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 20 October 2026 via checked.be.