DE HOEKJES: 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 HOEKJES
Largest movements
- Cash +€12,683
up €12,683 (+4.7%), from €271,509 to €284,192
mainly Net result for the year (+€111,867) and Investment in fixed assets (net) (+€3,656)
- Tangible fixed assets -€3,496
no longer reported in 2025 (was €3,496)
- Reserves +€111,867
up €111,867 (+53.0%), from €210,972 to €322,839
of which Distributable reserves: +€111,867
- Provisions -€57,286
no longer reported in 2025 (was €57,286)
- Trade debts -€26,146
no longer reported in 2025 (was €26,146)
- Tax, wage and social debts -€22,394
no longer reported in 2025 (was €22,394)
- Staff costs -€530,659
down €530,659 (-88.9%), from €597,069 to €66,410
- Gross operating margin -€441,763
down €441,763 (-65.1%), from €678,099 to €236,336
- Taxes +€40,067
up €40,067 (+302%), from €13,246 to €53,313
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 | €331,665 | €339,192 | +€7,527 | +2.3% |
| Fixed assets | 21/28 | €28,656 | €25,000 | -€3,656 | -12.8% |
| Tangible fixed assets | 22/27 | €3,496 | - | -€3,496 | |
| Plant, machinery and equipment | 23 | €3,496 | - | -€3,496 | |
| Financial fixed assets | 28 | €25,160 | €25,000 | -€160 | -0.6% |
| Current assets | 29/58 | €303,009 | €314,192 | +€11,183 | +3.7% |
| Cash at bank and in hand | 54/58 | €271,509 | €284,192 | +€12,683 | +4.7% |
| Deferred charges and accrued income | 490/1 | €31,500 | €30,000 | -€1,500 | -4.8% |
| Total equity and liabilities | 10/49 | €331,665 | €339,192 | +€7,527 | +2.3% |
| Equity | 10/15 | €220,972 | €332,839 | +€111,867 | +50.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €210,972 | €322,839 | +€111,867 | +53.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €209,972 | €321,839 | +€111,867 | +53.3% |
| Provisions and deferred taxes | 16 | €57,286 | - | -€57,286 | |
| Provisions for liabilities and charges | 160/5 | €57,286 | - | -€57,286 | |
| Other liabilities and charges | 164/5 | €57,286 | - | -€57,286 | |
| Amounts payable | 17/49 | €53,407 | €6,353 | -€47,054 | -88.1% |
| Amounts payable within one year | 42/48 | €53,407 | €6,353 | -€47,054 | -88.1% |
| Trade debts | 44 | €26,146 | - | -€26,146 | |
| Suppliers | 440/4 | €26,146 | - | -€26,146 | |
| Taxes, remuneration and social security | 45 | €22,394 | - | -€22,394 | |
| Remuneration and social security | 454/9 | €22,394 | - | -€22,394 | |
| Other amounts payable | 47/48 | €4,866 | €6,353 | +€1,487 | +30.6% |
| Non-recurring operating income | 76A | €3,600 | €244,350 | +€240,750 | +6,688% |
| Remuneration, social security and pensions | 62 | €597,069 | €66,410 | -€530,659 | -88.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,171 | - | -€2,171 | |
| Other operating charges | 640/8 | €1,500 | €1,250 | -€250 | -16.7% |
| Non-recurring operating charges | 66A | - | €3,496 | +€3,496 | |
| Gross operating margin | 9900 | €678,099 | €236,336 | -€441,763 | -65.1% |
| Operating profit (loss) | 9901 | €77,360 | €165,180 | +€87,820 | +114% |
| Profit (loss) for the period before taxes | 9903 | €77,360 | €165,180 | +€87,820 | +114% |
| Income taxes | 67/77 | €13,246 | €53,313 | +€40,067 | +302% |
| Profit (loss) for the period | 9904 | €64,114 | €111,867 | +€47,753 | +74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €64,114 | €111,867 | +€47,753 | +74.5% |
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 26 October 2026 via checked.be.