D'HOOGPOORT: 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.
D'HOOGPOORT
Largest movements
- Current investments -€1.7m
down €1.7m (-87.2%), from €1.9m to €243,332
- Cash +€616,405
up €616,405 (+2,635%), from €23,397 to €639,803
mainly Current investments (+€1.7m) and Deferred charges and accrued income (+€13,694)
- Other debts -€1.0m
down €1.0m (-100%), from €1.0m to €0
- Gross operating margin -€53,288
down €53,288 (-84.1%), from €63,335 to €10,047
- Financial income -€22,871
down €22,871 (-44.9%), from €50,937 to €28,066
- Taxes -€12,783
down €12,783 (-62.0%), from €20,623 to €7,841
- Financial charges -€10,432
down €10,432 (-27.2%), from €38,400 to €27,968
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,955,673 | €906,607 | -€1.0m | -53.6% |
| Fixed assets | 21/28 | €1,807 | €877 | -€930 | -51.5% |
| Tangible fixed assets | 22/27 | €1,733 | €877 | -€855 | -49.4% |
| Furniture and vehicles | 24 | €1,733 | €877 | -€855 | -49.4% |
| Financial fixed assets | 28 | €74 | €0 | -€74 | -100% |
| Current assets | 29/58 | €1,953,866 | €905,729 | -€1.0m | -53.6% |
| Amounts receivable within one year | 40/41 | €16,651 | €22,472 | +€5,820 | +35.0% |
| Trade receivables | 40 | €1,948 | €881 | -€1,067 | -54.8% |
| Other amounts receivable | 41 | €14,704 | €21,591 | +€6,887 | +46.8% |
| Current investments | 50/53 | €1,900,000 | €243,332 | -€1.7m | -87.2% |
| Cash at bank and in hand | 54/58 | €23,397 | €639,803 | +€616,405 | +2,635% |
| Deferred charges and accrued income | 490/1 | €13,817 | €123 | -€13,694 | -99.1% |
| Total equity and liabilities | 10/49 | €1,955,673 | €906,607 | -€1.0m | -53.6% |
| Equity | 10/15 | €883,576 | €883,659 | +€83 | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €871,176 | €871,259 | +€83 | 0.0% |
| Distributable reserves | 133 | €871,176 | €871,259 | +€83 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,072,097 | €22,948 | -€1.0m | -97.9% |
| Amounts payable within one year | 42/48 | €1,038,082 | €367 | -€1.0m | -100.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,834 | €53 | -€1,781 | -97.1% |
| Suppliers | 440/4 | €1,834 | €53 | -€1,781 | -97.1% |
| Taxes, remuneration and social security | 45 | €7,901 | €314 | -€7,587 | -96.0% |
| Taxes | 450/3 | €7,901 | €314 | -€7,587 | -96.0% |
| Other amounts payable | 47/48 | €1,028,348 | €0 | -€1.0m | -100% |
| Accrued charges and deferred income | 492/3 | €34,015 | €22,581 | -€11,434 | -33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,112 | €823 | -€289 | -26.0% |
| Other operating charges | 640/8 | €1,832 | €1,398 | -€434 | -23.7% |
| Gross operating margin | 9900 | €63,335 | €10,047 | -€53,288 | -84.1% |
| Operating profit (loss) | 9901 | €60,391 | €7,826 | -€52,565 | -87.0% |
| Financial income | 75/76B | €50,937 | €28,066 | -€22,871 | -44.9% |
| Recurring financial income | 75 | €50,937 | €28,066 | -€22,871 | -44.9% |
| Financial charges | 65/66B | €38,400 | €27,968 | -€10,432 | -27.2% |
| Recurring financial charges | 65 | €38,400 | €27,968 | -€10,432 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €72,928 | €7,924 | -€65,004 | -89.1% |
| Income taxes | 67/77 | €20,623 | €7,841 | -€12,783 | -62.0% |
| Profit (loss) for the period | 9904 | €52,304 | €83 | -€52,221 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,304 | €83 | -€52,221 | -99.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.