DAP VAN HOEGAERDEN: what changed
DAP VAN HOEGAERDEN
Largest movements
- Cash +€270,481
up €270,481 (+275%), from €98,187 to €368,668
mainly Current investments (+€227,500) and Other debts (+€94,896)
- Current investments -€227,500
down €227,500 (-91.0%), from €250,000 to €22,500
- Other debts +€94,896
up €94,896 (+360%), from €26,350 to €121,246
- Reserves -€38,190
down €38,190 (-13.7%), from €278,947 to €240,756
- Tax, wage and social debts -€14,031
down €14,031 (-54.4%), from €25,795 to €11,765
- Gross operating margin -€5,826
down €5,826 (-4.8%), from €121,719 to €115,893
- Taxes -€2,021
down €2,021 (-5.0%), from €40,780 to €38,759
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €359,966 | €401,396 | +€41,430 | +11.5% |
| Current assets | 29/58 | €359,966 | €401,396 | +€41,430 | +11.5% |
| Amounts receivable within one year | 40/41 | €11,779 | €10,228 | -€1,551 | -13.2% |
| Trade receivables | 40 | €11,779 | €10,228 | -€1,551 | -13.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €250,000 | €22,500 | -€227,500 | -91.0% |
| Cash at bank and in hand | 54/58 | €98,187 | €368,668 | +€270,481 | +275% |
| Total equity and liabilities | 10/49 | €359,966 | €401,396 | +€41,430 | +11.5% |
| Equity | 10/15 | €306,521 | €268,331 | -€38,190 | -12.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €278,947 | €240,756 | -€38,190 | -13.7% |
| Distributable reserves | 133 | €278,947 | €240,756 | -€38,190 | -13.7% |
| Profit (loss) carried forward | 14 | €22,575 | €22,575 | = | 0.0% |
| Amounts payable | 17/49 | €53,445 | €133,065 | +€79,620 | +149% |
| Amounts payable within one year | 42/48 | €53,445 | €133,065 | +€79,620 | +149% |
| Trade debts | 44 | €1,300 | €54 | -€1,245 | -95.8% |
| Suppliers | 440/4 | €1,300 | €54 | -€1,245 | -95.8% |
| Taxes, remuneration and social security | 45 | €25,795 | €11,765 | -€14,031 | -54.4% |
| Taxes | 450/3 | €25,795 | €11,765 | -€14,031 | -54.4% |
| Other amounts payable | 47/48 | €26,350 | €121,246 | +€94,896 | +360% |
| Gross operating margin | 9900 | €121,719 | €115,893 | -€5,826 | -4.8% |
| Operating profit (loss) | 9901 | €121,719 | €115,893 | -€5,826 | -4.8% |
| Financial income | 75/76B | €5,543 | €6,318 | +€775 | +14.0% |
| Recurring financial income | 75 | €5,543 | €6,318 | +€775 | +14.0% |
| Financial charges | 65/66B | €396 | €396 | = | 0.0% |
| Recurring financial charges | 65 | €396 | €396 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €126,866 | €121,815 | -€5,051 | -4.0% |
| Income taxes | 67/77 | €40,780 | €38,759 | -€2,021 | -5.0% |
| Profit (loss) for the period | 9904 | €86,086 | €83,056 | -€3,030 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €86,086 | €83,056 | -€3,030 | -3.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.