van Houtum: 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 Houtum
Largest movements
- Tangible fixed assets -€21,652
down €21,652 (-35.4%), from €61,155 to €39,503
of which Furniture and vehicles: -€19,200
- Cash +€11,451
up €11,451 (+59.5%), from €19,254 to €30,705
mainly Net result for the year (+€34,989) and Depreciation (+€21,652)
- Receivables within one year -€1,549
down €1,549 (-12.3%), from €12,630 to €11,081
of which Other amounts receivable: -€8,324
- Debts after one year -€16,079
down €16,079 (-53.7%), from €29,954 to €13,876
- Other debts +€6,512
up €6,512 (+758%), from €859 to €7,371
- Reserves -€5,844
down €5,844 (-13.4%), from €43,725 to €37,881
- Accrued charges and deferred income +€3,000
new in 2025: €3,000
- Trade debts +€1,353
up €1,353 (+482%), from €280 to €1,633
- Gross operating margin -€11,526
down €11,526 (-14.4%), from €80,242 to €68,716
- Taxes -€2,261
down €2,261 (-19.7%), from €11,447 to €9,187
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 | €94,163 | €82,839 | -€11,324 | -12.0% |
| Fixed assets | 21/28 | €61,155 | €39,503 | -€21,652 | -35.4% |
| Tangible fixed assets | 22/27 | €61,155 | €39,503 | -€21,652 | -35.4% |
| Plant, machinery and equipment | 23 | €7,343 | €4,891 | -€2,452 | -33.4% |
| Furniture and vehicles | 24 | €53,813 | €34,613 | -€19,200 | -35.7% |
| Current assets | 29/58 | €33,008 | €43,336 | +€10,328 | +31.3% |
| Amounts receivable within one year | 40/41 | €12,630 | €11,081 | -€1,549 | -12.3% |
| Trade receivables | 40 | €3,993 | €10,768 | +€6,775 | +170% |
| Other amounts receivable | 41 | €8,637 | €313 | -€8,324 | -96.4% |
| Cash at bank and in hand | 54/58 | €19,254 | €30,705 | +€11,451 | +59.5% |
| Deferred charges and accrued income | 490/1 | €1,124 | €1,550 | +€427 | +38.0% |
| Total equity and liabilities | 10/49 | €94,163 | €82,839 | -€11,324 | -12.0% |
| Equity | 10/15 | €46,725 | €40,881 | -€5,844 | -12.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €43,725 | €37,881 | -€5,844 | -13.4% |
| Distributable reserves | 133 | €43,725 | €37,881 | -€5,844 | -13.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,438 | €41,958 | -€5,480 | -11.6% |
| Amounts payable after more than one year | 17 | €29,954 | €13,876 | -€16,079 | -53.7% |
| Financial debts | 170/4 | €29,954 | €13,876 | -€16,079 | -53.7% |
| Amounts payable within one year | 42/48 | €17,483 | €25,082 | +€7,599 | +43.5% |
| Current portion of amounts payable after more than one year | 42 | €15,477 | €16,079 | +€602 | +3.9% |
| Trade debts | 44 | €280 | €1,633 | +€1,353 | +482% |
| Suppliers | 440/4 | €280 | €1,633 | +€1,353 | +482% |
| Taxes, remuneration and social security | 45 | €867 | €0 | -€867 | -100% |
| Taxes | 450/3 | €867 | €0 | -€867 | -100% |
| Other amounts payable | 47/48 | €859 | €7,371 | +€6,512 | +758% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,976 | €21,652 | -€324 | -1.5% |
| Other operating charges | 640/8 | €753 | €1,282 | +€529 | +70.3% |
| Gross operating margin | 9900 | €80,242 | €68,716 | -€11,526 | -14.4% |
| Operating profit (loss) | 9901 | €57,513 | €45,782 | -€11,731 | -20.4% |
| Financial income | 75/76B | €719 | €0 | -€719 | -100% |
| Recurring financial income | 75 | €719 | €0 | -€719 | -100% |
| Financial charges | 65/66B | €2,201 | €1,606 | -€594 | -27.0% |
| Recurring financial charges | 65 | €2,201 | €1,606 | -€594 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €56,032 | €44,176 | -€11,856 | -21.2% |
| Income taxes | 67/77 | €11,447 | €9,187 | -€2,261 | -19.7% |
| Profit (loss) for the period | 9904 | €44,584 | €34,989 | -€9,596 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,584 | €34,989 | -€9,596 | -21.5% |
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 17 October 2026 via checked.be.