Brecht Hoofd Landscaping: what changed
Brecht Hoofd Landscaping
Largest movements
- Receivables within one year +€484,190
up €484,190 (+181%), from €268,167 to €752,356
of which Trade receivables: +€258,724
- Tangible fixed assets -€40,548
down €40,548 (-22.6%), from €179,273 to €138,725
of which Furniture and vehicles: -€24,400
- Cash -€31,743
no longer reported in 2024 (was €31,743)
mainly Receivables within one year (-€484,190) and Deferred charges and accrued income (-€5,401)
- Trade debts +€214,616
up €214,616 (+143%), from €149,645 to €364,261
- Short-term financial debts +€118,451
new in 2024: €118,451
- Debts after one year +€44,129
up €44,129 (+98.7%), from €44,713 to €88,842
- Current portion of long-term debt +€40,236
up €40,236 (+379%), from €10,605 to €50,841
- Gross operating margin -€240,106
down €240,106 (-84.7%), from €283,420 to €43,313
- Taxes -€61,583
down €61,583, from €61,000 to -€583
- Depreciation +€19,349
up €19,349 (+91.3%), from €21,198 to €40,548
- Financial charges +€9,851
up €9,851 (+2,893%), from €340 to €10,192
- Financial income +€9,645
up €9,645 (+1,668%), from €578 to €10,224
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €479,182 | €896,482 | +€417,300 | +87.1% |
| Fixed assets | 21/28 | €179,273 | €138,725 | -€40,548 | -22.6% |
| Tangible fixed assets | 22/27 | €179,273 | €138,725 | -€40,548 | -22.6% |
| Plant, machinery and equipment | 23 | €15,184 | €11,312 | -€3,872 | -25.5% |
| Furniture and vehicles | 24 | €103,550 | €79,150 | -€24,400 | -23.6% |
| Leasing and similar rights | 25 | €60,539 | €48,263 | -€12,276 | -20.3% |
| Current assets | 29/58 | €299,910 | €757,757 | +€457,847 | +153% |
| Amounts receivable within one year | 40/41 | €268,167 | €752,356 | +€484,190 | +181% |
| Trade receivables | 40 | €150,373 | €409,096 | +€258,724 | +172% |
| Other amounts receivable | 41 | €117,794 | €343,260 | +€225,466 | +191% |
| Cash at bank and in hand | 54/58 | €31,743 | - | -€31,743 | |
| Deferred charges and accrued income | 490/1 | - | €5,401 | +€5,401 | |
| Total equity and liabilities | 10/49 | €479,182 | €896,482 | +€417,300 | +87.1% |
| Equity | 10/15 | €211,459 | €212,573 | +€1,114 | +0.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €201,459 | €202,573 | +€1,114 | +0.6% |
| Distributable reserves | 133 | €201,459 | €202,573 | +€1,114 | +0.6% |
| Amounts payable | 17/49 | €267,723 | €683,909 | +€416,185 | +155% |
| Amounts payable after more than one year | 17 | €44,713 | €88,842 | +€44,129 | +98.7% |
| Financial debts | 170/4 | €44,713 | €88,842 | +€44,129 | +98.7% |
| Amounts payable within one year | 42/48 | €221,250 | €592,970 | +€371,720 | +168% |
| Current portion of amounts payable after more than one year | 42 | €10,605 | €50,841 | +€40,236 | +379% |
| Financial debts | 43 | - | €118,451 | +€118,451 | |
| Credit institutions | 430/8 | - | €118,451 | +€118,451 | |
| Trade debts | 44 | €149,645 | €364,261 | +€214,616 | +143% |
| Suppliers | 440/4 | €149,645 | €364,261 | +€214,616 | +143% |
| Taxes, remuneration and social security | 45 | €61,000 | €59,417 | -€1,583 | -2.6% |
| Taxes | 450/3 | €61,000 | €59,417 | -€1,583 | -2.6% |
| Accrued charges and deferred income | 492/3 | €1,760 | €2,096 | +€336 | +19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,198 | €40,548 | +€19,349 | +91.3% |
| Other operating charges | 640/8 | - | €2,267 | +€2,267 | |
| Gross operating margin | 9900 | €283,420 | €43,313 | -€240,106 | -84.7% |
| Operating profit (loss) | 9901 | €262,221 | €499 | -€261,722 | -99.8% |
| Financial income | 75/76B | €578 | €10,224 | +€9,645 | +1,668% |
| Recurring financial income | 75 | €578 | €10,224 | +€9,645 | +1,668% |
| Financial charges | 65/66B | €340 | €10,192 | +€9,851 | +2,893% |
| Recurring financial charges | 65 | €340 | €10,192 | +€9,851 | +2,893% |
| Profit (loss) for the period before taxes | 9903 | €262,459 | €531 | -€261,928 | -99.8% |
| Income taxes | 67/77 | €61,000 | -€583 | -€61,583 | |
| Profit (loss) for the period | 9904 | €201,459 | €1,114 | -€200,345 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €201,459 | €1,114 | -€200,345 | -99.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.