AN-SOFIE VAN HOOTEGEM: 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.
AN-SOFIE VAN HOOTEGEM
Largest movements
- Current investments -€290,000
down €290,000 (-100%), from €290,000 to €0
- Cash +€285,832
up €285,832 (+753%), from €37,939 to €323,771
mainly Current investments (+€290,000) and Net result for the year (+€8,043)
- Debts after one year -€17,917
down €17,917 (-47.5%), from €37,729 to €19,812
- Reserves +€8,043
up €8,043 (+1.6%), from €488,726 to €496,769
of which Distributable reserves: +€8,043
- Financial income -€2,199
down €2,199 (-25.3%), from €8,676 to €6,477
- Gross operating margin +€1,851
up €1,851 (+15.9%), from €11,645 to €13,496
- Taxes +€1,050
up €1,050 (+38.8%), from €2,703 to €3,753
- Depreciation -€463
down €463 (-8.1%), from €5,750 to €5,287
- Other operating charges -€341
down €341 (-16.3%), from €2,089 to €1,749
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 | €556,896 | €550,115 | -€6,781 | -1.2% |
| Fixed assets | 21/28 | €163,056 | €157,769 | -€5,287 | -3.2% |
| Tangible fixed assets | 22/27 | €163,056 | €157,769 | -€5,287 | -3.2% |
| Land and buildings | 22 | €163,056 | €157,769 | -€5,287 | -3.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €393,840 | €392,346 | -€1,494 | -0.4% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,471 | €7,051 | +€2,580 | +57.7% |
| Trade receivables | 40 | - | €1,150 | +€1,150 | |
| Other amounts receivable | 41 | €4,471 | €5,901 | +€1,431 | +32.0% |
| Current investments | 50/53 | €290,000 | €0 | -€290,000 | -100% |
| Cash at bank and in hand | 54/58 | €37,939 | €323,771 | +€285,832 | +753% |
| Deferred charges and accrued income | 490/1 | €1,431 | €1,524 | +€93 | +6.5% |
| Total equity and liabilities | 10/49 | €556,896 | €550,115 | -€6,781 | -1.2% |
| Equity | 10/15 | €501,126 | €509,169 | +€8,043 | +1.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €488,726 | €496,769 | +€8,043 | +1.6% |
| 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 | €486,866 | €494,909 | +€8,043 | +1.7% |
| Amounts payable | 17/49 | €55,770 | €40,947 | -€14,824 | -26.6% |
| Amounts payable after more than one year | 17 | €37,729 | €19,812 | -€17,917 | -47.5% |
| Financial debts | 170/4 | €37,729 | €19,812 | -€17,917 | -47.5% |
| Amounts payable within one year | 42/48 | €18,041 | €21,134 | +€3,093 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €17,511 | €17,917 | +€405 | +2.3% |
| Trade debts | 44 | - | €950 | +€950 | |
| Suppliers | 440/4 | - | €950 | +€950 | |
| Taxes, remuneration and social security | 45 | €530 | €2,267 | +€1,738 | +328% |
| Taxes | 450/3 | €530 | €2,267 | +€1,738 | +328% |
| Non-recurring operating income | 76A | €7,000 | €0 | -€7,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,750 | €5,287 | -€463 | -8.1% |
| Other operating charges | 640/8 | €2,089 | €1,749 | -€341 | -16.3% |
| Gross operating margin | 9900 | €11,645 | €13,496 | +€1,851 | +15.9% |
| Operating profit (loss) | 9901 | €3,805 | €6,460 | +€2,655 | +69.8% |
| Financial income | 75/76B | €8,676 | €6,477 | -€2,199 | -25.3% |
| Recurring financial income | 75 | €8,676 | €6,477 | -€2,199 | -25.3% |
| Financial charges | 65/66B | €1,461 | €1,141 | -€319 | -21.9% |
| Recurring financial charges | 65 | €1,461 | €1,141 | -€319 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €11,021 | €11,796 | +€775 | +7.0% |
| Income taxes | 67/77 | €2,703 | €3,753 | +€1,050 | +38.8% |
| Profit (loss) for the period | 9904 | €8,318 | €8,043 | -€275 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,318 | €8,043 | -€275 | -3.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.