VAN HOUTTE PARTNERS: 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 HOUTTE PARTNERS
Largest movements
- Cash -€272,727
down €272,727 (-47.1%), from €579,397 to €306,670
mainly Other debts (-€287,087) and Receivables within one year (-€180,000)
- Receivables within one year +€180,000
up €180,000 (+692%), from €26,007 to €206,008
of which Other amounts receivable: +€180,131
- Current investments +€69,839
up €69,839 (+2.8%), from €2.5m to €2.5m
- Reserves +€340,559
up €340,559 (+12.4%), from €2.8m to €3.1m
of which Distributable reserves: +€342,559
- Other debts -€287,087
no longer reported in 2025 (was €287,087)
- Tax, wage and social debts -€90,743
no longer reported in 2025 (was €90,743)
- Gross operating margin -€871,931
down €871,931 (-70.4%), from €1.2m to €366,242
- Taxes -€290,682
down €290,682 (-69.6%), from €417,589 to €126,907
- Financial charges -€18,628
down €18,628 (-32.2%), from €57,774 to €39,146
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 | €3,151,728 | €3,114,879 | -€36,849 | -1.2% |
| Fixed assets | 21/28 | €68,728 | €55,988 | -€12,740 | -18.5% |
| Tangible fixed assets | 22/27 | €68,728 | €55,988 | -€12,740 | -18.5% |
| Land and buildings | 22 | €61,451 | €50,207 | -€11,244 | -18.3% |
| Plant, machinery and equipment | 23 | €3,882 | €3,559 | -€322 | -8.3% |
| Furniture and vehicles | 24 | €2,645 | €1,471 | -€1,174 | -44.4% |
| Other tangible fixed assets | 26 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €3,083,001 | €3,058,891 | -€24,109 | -0.8% |
| Amounts receivable within one year | 40/41 | €26,007 | €206,008 | +€180,000 | +692% |
| Trade receivables | 40 | €131 | - | -€131 | |
| Other amounts receivable | 41 | €25,876 | €206,008 | +€180,131 | +696% |
| Current investments | 50/53 | €2,476,247 | €2,546,086 | +€69,839 | +2.8% |
| Cash at bank and in hand | 54/58 | €579,397 | €306,670 | -€272,727 | -47.1% |
| Deferred charges and accrued income | 490/1 | €1,350 | €129 | -€1,221 | -90.5% |
| Total equity and liabilities | 10/49 | €3,151,728 | €3,114,879 | -€36,849 | -1.2% |
| Equity | 10/15 | €2,770,823 | €3,111,382 | +€340,559 | +12.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,750,823 | €3,091,382 | +€340,559 | +12.4% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Tax-exempt reserves | 132 | €5,680 | €5,680 | = | 0.0% |
| Distributable reserves | 133 | €2,743,143 | €3,085,702 | +€342,559 | +12.5% |
| Amounts payable | 17/49 | €380,906 | €3,497 | -€377,409 | -99.1% |
| Amounts payable within one year | 42/48 | €377,830 | €421 | -€377,409 | -99.9% |
| Trade debts | 44 | - | €421 | +€421 | |
| Suppliers | 440/4 | - | €421 | +€421 | |
| Taxes, remuneration and social security | 45 | €90,743 | - | -€90,743 | |
| Taxes | 450/3 | €90,743 | - | -€90,743 | |
| Other amounts payable | 47/48 | €287,087 | - | -€287,087 | |
| Accrued charges and deferred income | 492/3 | €3,076 | €3,076 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,388 | €13,550 | +€162 | +1.2% |
| Other operating charges | 640/8 | €4,006 | €4,094 | +€88 | +2.2% |
| Gross operating margin | 9900 | €1,238,173 | €366,242 | -€871,931 | -70.4% |
| Operating profit (loss) | 9901 | €1,220,778 | €348,598 | -€872,181 | -71.4% |
| Financial income | 75/76B | €159,160 | €158,015 | -€1,145 | -0.7% |
| Recurring financial income | 75 | €159,160 | €158,015 | -€1,145 | -0.7% |
| Financial charges | 65/66B | €57,774 | €39,146 | -€18,628 | -32.2% |
| Recurring financial charges | 65 | €57,774 | €39,146 | -€18,628 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €1,322,164 | €467,467 | -€854,698 | -64.6% |
| Income taxes | 67/77 | €417,589 | €126,907 | -€290,682 | -69.6% |
| Profit (loss) for the period | 9904 | €904,575 | €340,559 | -€564,016 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €904,575 | €340,559 | -€564,016 | -62.4% |
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 21 October 2026 via checked.be.