DE HOEF ERIC: 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 HOEF ERIC
Largest movements
- Receivables within one year -€11,619
down €11,619 (-70.7%), from €16,424 to €4,805
of which Trade receivables: -€11,900
- Tangible fixed assets -€2,481
down €2,481 (-49.0%), from €5,059 to €2,578
of which Furniture and vehicles: -€1,857
- Stocks and contracts -€1,748
down €1,748 (-12.4%), from €14,124 to €12,376
- Other debts -€7,261
down €7,261 (-40.9%), from €17,739 to €10,478
- Trade debts -€4,952
down €4,952 (-34.5%), from €14,350 to €9,398
- Tax, wage and social debts -€3,994
down €3,994 (-58.2%), from €6,860 to €2,867
of which Remuneration and social security: -€2,356
- Gross operating margin +€3,480
up €3,480 (+114.3%), from €3,046 to €6,526
- Depreciation +€1,466
up €1,466 (+144.5%), from €1,015 to €2,481
- Other operating charges +€518
up €518 (+101.4%), from €511 to €1,029
- Financial charges -€235
down €235 (-8.6%), from €2,720 to €2,485
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 | €40,382 | €24,532 | -€15,850 | -39.3% |
| Fixed assets | 21/28 | €5,059 | €2,578 | -€2,481 | -49.0% |
| Tangible fixed assets | 22/27 | €5,059 | €2,578 | -€2,481 | -49.0% |
| Plant, machinery and equipment | 23 | €1,812 | €1,188 | -€624 | -34.4% |
| Furniture and vehicles | 24 | €3,247 | €1,390 | -€1,857 | -57.2% |
| Current assets | 29/58 | €35,323 | €21,953 | -€13,369 | -37.8% |
| Stocks and contracts in progress | 3 | €14,124 | €12,376 | -€1,748 | -12.4% |
| Stocks | 30/36 | €14,124 | €12,376 | -€1,748 | -12.4% |
| Amounts receivable within one year | 40/41 | €16,424 | €4,805 | -€11,619 | -70.7% |
| Trade receivables | 40 | €14,074 | €2,174 | -€11,900 | -84.6% |
| Other amounts receivable | 41 | €2,350 | €2,631 | +€281 | +11.9% |
| Cash at bank and in hand | 54/58 | €4,727 | €4,709 | -€18 | -0.4% |
| Deferred charges and accrued income | 490/1 | €48 | €63 | +€15 | +32.3% |
| Total equity and liabilities | 10/49 | €40,382 | €24,532 | -€15,850 | -39.3% |
| Equity | 10/15 | €1,433 | €1,790 | +€357 | +24.9% |
| Contributions | 10/11 | €19,200 | €19,200 | = | 0.0% |
| Reserves | 13 | €18,909 | €18,909 | = | 0.0% |
| Distributable reserves | 133 | €18,909 | €18,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,676 | -€36,320 | +€357 | +1.0% |
| Amounts payable | 17/49 | €38,949 | €22,742 | -€16,207 | -41.6% |
| Amounts payable within one year | 42/48 | €38,949 | €22,742 | -€16,207 | -41.6% |
| Trade debts | 44 | €14,350 | €9,398 | -€4,952 | -34.5% |
| Suppliers | 440/4 | €14,350 | €9,398 | -€4,952 | -34.5% |
| Taxes, remuneration and social security | 45 | €6,860 | €2,867 | -€3,994 | -58.2% |
| Taxes | 450/3 | €4,504 | €2,867 | -€1,638 | -36.4% |
| Remuneration and social security | 454/9 | €2,356 | - | -€2,356 | |
| Other amounts payable | 47/48 | €17,739 | €10,478 | -€7,261 | -40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,015 | €2,481 | +€1,466 | +144.5% |
| Other operating charges | 640/8 | €511 | €1,029 | +€518 | +101.4% |
| Gross operating margin | 9900 | €3,046 | €6,526 | +€3,480 | +114.3% |
| Operating profit (loss) | 9901 | €1,520 | €3,016 | +€1,496 | +98.4% |
| Financial income | 75/76B | €3 | €3 | -€0 | -2.0% |
| Recurring financial income | 75 | €3 | €3 | -€0 | -2.0% |
| Financial charges | 65/66B | €2,720 | €2,485 | -€235 | -8.6% |
| Recurring financial charges | 65 | €2,720 | €2,485 | -€235 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,196 | €534 | +€1,731 | |
| Income taxes | 67/77 | €194 | €178 | -€16 | -8.3% |
| Profit (loss) for the period | 9904 | -€1,390 | €357 | +€1,747 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,390 | €357 | +€1,747 |
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 9 October 2026 via checked.be.