D'Hoop Construct: what changed
Two fiscal 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'Hoop Construct
Largest movements
- Receivables within one year +€24,903
up €24,903 (+1296.1%), from €1,921 to €26,825
of which Trade receivables: +€23,912
- Tangible fixed assets +€8,446
up €8,446 (+418.4%), from €2,019 to €10,465
of which Land and buildings: +€7,259
- Cash -€2,549
down €2,549 (-48.5%), from €5,257 to €2,708
mainly Receivables within one year (-€24,903) and Investment in fixed assets (net) (-€9,955)
- Deferred charges and accrued income -€479
down €479 (-100.0%), from €479 to €0
- Tax, wage and social debts +€11,240
up €11,240 (+786.4%), from €1,429 to €12,670
of which Taxes: +€8,740
- Reserves +€9,786
up €9,786 (+308.5%), from €3,172 to €12,958
of which Distributable reserves: +€9,786
- Trade debts +€9,691
up €9,691 (+577.4%), from €1,678 to €11,370
of which Suppliers: +€9,691
- Gross operating margin +€9,353
up €9,353 (+151.3%), from €6,182 to €15,535
- Taxes +€1,755
up €1,755 (+122.8%), from €1,429 to €3,184
- Depreciation +€1,028
up €1,028 (+213.4%), from €481 to €1,509
- Other operating charges -€222
down €222 (-32.7%), from €678 to €457
- Financial charges +€191
up €191 (+45.3%), from €423 to €615
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.
Cash bridge derived
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 | €9,676 | €39,998 | +€30,322 | +313.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,019 | €10,465 | +€8,446 | +418.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €2,019 | €10,465 | +€8,446 | +418.4% |
| Land and buildings | 22 | €0 | €7,259 | +€7,259 | |
| Plant, machinery and equipment | 23 | €2,019 | €3,205 | +€1,187 | +58.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €7,657 | €29,533 | +€21,875 | +285.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,921 | €26,825 | +€24,903 | +1296.1% |
| Trade receivables | 40 | €220 | €24,132 | +€23,912 | +10894.0% |
| Other amounts receivable | 41 | €1,702 | €2,693 | +€991 | +58.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,257 | €2,708 | -€2,549 | -48.5% |
| Deferred charges and accrued income | 490/1 | €479 | €0 | -€479 | -100.0% |
| Total equity and liabilities | 10/49 | €9,676 | €39,998 | +€30,322 | +313.4% |
| Equity | 10/15 | €6,172 | €15,958 | +€9,786 | +158.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €3,172 | €12,958 | +€9,786 | +308.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Own shares acquired | 1312 | €0 | - | = | |
| Financial assistance | 1313 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €3,172 | €12,958 | +€9,786 | +308.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Investment grants | 15 | €0 | - | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Taxes | 161 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €3,504 | €24,039 | +€20,535 | +586.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Trade debts | 175 | €0 | - | = | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €3,504 | €24,039 | +€20,535 | +586.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €1,678 | €11,370 | +€9,691 | +577.4% |
| Suppliers | 440/4 | €1,678 | €11,370 | +€9,691 | +577.4% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,429 | €12,670 | +€11,240 | +786.4% |
| Taxes | 450/3 | €1,429 | €10,170 | +€8,740 | +611.5% |
| Remuneration and social security | 454/9 | €0 | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €396 | €0 | -€396 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €481 | €1,509 | +€1,028 | +213.4% |
| Other operating charges | 640/8 | €678 | €457 | -€222 | -32.7% |
| Gross operating margin | 9900 | €6,182 | €15,535 | +€9,353 | +151.3% |
| Operating profit (loss) | 9901 | €5,023 | €13,570 | +€8,547 | +170.2% |
| Financial income | 75/76B | €2 | €15 | +€14 | +891.6% |
| Recurring financial income | 75 | €2 | €15 | +€14 | +891.6% |
| Financial charges | 65/66B | €423 | €615 | +€191 | +45.3% |
| Recurring financial charges | 65 | €423 | €615 | +€191 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €4,601 | €12,970 | +€8,369 | +181.9% |
| Income taxes | 67/77 | €1,429 | €3,184 | +€1,755 | +122.8% |
| Profit (loss) for the period | 9904 | €3,172 | €9,786 | +€6,615 | +208.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,172 | €9,786 | +€6,615 | +208.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.