DE HENGELAAR: 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.
DE HENGELAAR
Largest movements
- Tangible fixed assets +€19,899
up €19,899 (+15.4%), from €129,487 to €149,386
of which Other tangible fixed assets: +€23,337
- Receivables within one year +€5,945
up €5,945 (+15.7%), from €37,892 to €43,837
of which Other amounts receivable: +€12,969
- Reserves +€20,409
up €20,409 (+16.7%), from €122,471 to €142,880
of which Distributable reserves: +€20,409
- Other debts -€16,653
down €16,653 (-100%), from €16,653 to €0
- Debts after one year +€13,215
up €13,215 (+48.5%), from €27,250 to €40,465
- Current portion of long-term debt +€7,722
up €7,722 (+53.1%), from €14,539 to €22,261
- Tax, wage and social debts +€2,744
up €2,744 (+41.1%), from €6,682 to €9,426
of which Taxes: +€7,424
- Gross operating margin +€28,014
up €28,014 (+123%), from €22,757 to €50,771
- Taxes +€7,819
up €7,819 (+773%), from €1,012 to €8,831
- Depreciation +€4,464
up €4,464 (+34.9%), from €12,785 to €17,249
- Other operating charges -€1,517
down €1,517 (-50.6%), from €2,997 to €1,480
- Financial charges +€1,476
up €1,476 (+111%), from €1,325 to €2,801
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 | €205,642 | €233,330 | +€27,688 | +13.5% |
| Fixed assets | 21/28 | €129,487 | €149,386 | +€19,899 | +15.4% |
| Tangible fixed assets | 22/27 | €129,487 | €149,386 | +€19,899 | +15.4% |
| Plant, machinery and equipment | 23 | €14,801 | €13,694 | -€1,107 | -7.5% |
| Furniture and vehicles | 24 | €13,131 | €10,799 | -€2,331 | -17.8% |
| Other tangible fixed assets | 26 | €101,555 | €124,892 | +€23,337 | +23.0% |
| Current assets | 29/58 | €76,155 | €83,944 | +€7,789 | +10.2% |
| Stocks and contracts in progress | 3 | €20,405 | €20,405 | = | 0.0% |
| Stocks | 30/36 | €20,405 | €20,405 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,892 | €43,837 | +€5,945 | +15.7% |
| Trade receivables | 40 | €24,833 | €17,810 | -€7,024 | -28.3% |
| Other amounts receivable | 41 | €13,059 | €26,028 | +€12,969 | +99.3% |
| Cash at bank and in hand | 54/58 | €17,858 | €18,955 | +€1,097 | +6.1% |
| Deferred charges and accrued income | 490/1 | €0 | €747 | +€747 | |
| Total equity and liabilities | 10/49 | €205,642 | €233,330 | +€27,688 | +13.5% |
| Equity | 10/15 | €128,671 | €149,080 | +€20,409 | +15.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €122,471 | €142,880 | +€20,409 | +16.7% |
| 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 | €120,611 | €141,020 | +€20,409 | +16.9% |
| Amounts payable | 17/49 | €76,970 | €84,250 | +€7,280 | +9.5% |
| Amounts payable after more than one year | 17 | €27,250 | €40,465 | +€13,215 | +48.5% |
| Financial debts | 170/4 | €27,250 | €40,465 | +€13,215 | +48.5% |
| Amounts payable within one year | 42/48 | €49,720 | €43,785 | -€5,935 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €14,539 | €22,261 | +€7,722 | +53.1% |
| Trade debts | 44 | €11,846 | €12,099 | +€253 | +2.1% |
| Suppliers | 440/4 | €11,846 | €12,099 | +€253 | +2.1% |
| Taxes, remuneration and social security | 45 | €6,682 | €9,426 | +€2,744 | +41.1% |
| Taxes | 450/3 | €1,172 | €8,596 | +€7,424 | +634% |
| Remuneration and social security | 454/9 | €5,510 | €830 | -€4,680 | -84.9% |
| Other amounts payable | 47/48 | €16,653 | €0 | -€16,653 | -100% |
| Non-recurring operating income | 76A | €331 | €0 | -€331 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,785 | €17,249 | +€4,464 | +34.9% |
| Other operating charges | 640/8 | €2,997 | €1,480 | -€1,517 | -50.6% |
| Non-recurring operating charges | 66A | €3,828 | €0 | -€3,828 | -100% |
| Gross operating margin | 9900 | €22,757 | €50,771 | +€28,014 | +123% |
| Operating profit (loss) | 9901 | €3,146 | €32,041 | +€28,895 | +918% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,325 | €2,801 | +€1,476 | +111% |
| Recurring financial charges | 65 | €1,325 | €2,801 | +€1,476 | +111% |
| Profit (loss) for the period before taxes | 9903 | €1,821 | €29,240 | +€27,419 | +1,505% |
| Income taxes | 67/77 | €1,012 | €8,831 | +€7,819 | +773% |
| Profit (loss) for the period | 9904 | €809 | €20,409 | +€19,599 | +2,422% |
| Profit (loss) for the period to be appropriated | 9905 | €809 | €20,409 | +€19,599 | +2,422% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.