De Hoeve: 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 Hoeve
Largest movements
- Deferred charges and accrued income -€9,613
down €9,613 (-85.1%), from €11,303 to €1,689
- Tangible fixed assets -€1,625
down €1,625 (-9.2%), from €17,700 to €16,075
of which Land and buildings: -€2,127
- Other debts +€94,536
up €94,536 (+177%), from €53,476 to €148,012
- Profit (loss) carried forward -€77,927
down €77,927 (-159%), from -€48,926 to -€126,853
- Short-term financial debts -€40,778
down €40,778 (-65.4%), from €62,329 to €21,551
- Trade debts +€23,528
up €23,528 (+57.0%), from €41,278 to €64,806
- Tax, wage and social debts -€9,765
down €9,765 (-46.3%), from €21,101 to €11,335
of which Taxes: -€5,699
- Gross operating margin -€30,472
down €30,472 (-99.1%), from €30,757 to €285
- Financial income -€5,483
down €5,483 (-99.9%), from €5,489 to €5
- Staff costs -€5,304
down €5,304 (-8.4%), from €63,514 to €58,210
- Other operating charges -€3,665
down €3,665 (-49.0%), from €7,480 to €3,816
- Financial charges +€2,650
up €2,650 (+26.7%), from €9,935 to €12,584
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 | €150,491 | €140,730 | -€9,761 | -6.5% |
| Fixed assets | 21/28 | €17,820 | €16,195 | -€1,625 | -9.1% |
| Tangible fixed assets | 22/27 | €17,700 | €16,075 | -€1,625 | -9.2% |
| Land and buildings | 22 | €13,975 | €11,848 | -€2,127 | -15.2% |
| Plant, machinery and equipment | 23 | €3,456 | €4,227 | +€771 | +22.3% |
| Furniture and vehicles | 24 | €269 | €0 | -€269 | -100% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €132,671 | €124,535 | -€8,136 | -6.1% |
| Stocks and contracts in progress | 3 | €114,260 | €114,260 | = | 0.0% |
| Stocks | 30/36 | €114,260 | €114,260 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,817 | €3,476 | +€659 | +23.4% |
| Trade receivables | 40 | €535 | €1,200 | +€665 | +124% |
| Other amounts receivable | 41 | €2,282 | €2,276 | -€6 | -0.3% |
| Cash at bank and in hand | 54/58 | €4,291 | €5,109 | +€818 | +19.1% |
| Deferred charges and accrued income | 490/1 | €11,303 | €1,689 | -€9,613 | -85.1% |
| Total equity and liabilities | 10/49 | €150,491 | €140,730 | -€9,761 | -6.5% |
| Equity | 10/15 | -€27,692 | -€105,620 | -€77,927 | -281% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,642 | €2,642 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €782 | €782 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,926 | -€126,853 | -€77,927 | -159% |
| Amounts payable | 17/49 | €178,183 | €246,349 | +€68,166 | +38.3% |
| Amounts payable within one year | 42/48 | €178,183 | €245,703 | +€67,520 | +37.9% |
| Financial debts | 43 | €62,329 | €21,551 | -€40,778 | -65.4% |
| Credit institutions | 430/8 | €62,329 | €21,551 | -€40,778 | -65.4% |
| Trade debts | 44 | €41,278 | €64,806 | +€23,528 | +57.0% |
| Suppliers | 440/4 | €41,278 | €64,806 | +€23,528 | +57.0% |
| Taxes, remuneration and social security | 45 | €21,101 | €11,335 | -€9,765 | -46.3% |
| Taxes | 450/3 | €12,735 | €7,036 | -€5,699 | -44.8% |
| Remuneration and social security | 454/9 | €8,365 | €4,299 | -€4,066 | -48.6% |
| Other amounts payable | 47/48 | €53,476 | €148,012 | +€94,536 | +177% |
| Accrued charges and deferred income | 492/3 | - | €646 | +€646 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €63,514 | €58,210 | -€5,304 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,067 | €3,608 | -€460 | -11.3% |
| Other operating charges | 640/8 | €7,480 | €3,816 | -€3,665 | -49.0% |
| Non-recurring operating charges | 66A | €175 | €0 | -€175 | -100% |
| Gross operating margin | 9900 | €30,757 | €285 | -€30,472 | -99.1% |
| Operating profit (loss) | 9901 | -€44,480 | -€65,348 | -€20,868 | -46.9% |
| Financial income | 75/76B | €5,489 | €5 | -€5,483 | -99.9% |
| Recurring financial income | 75 | €5,489 | €5 | -€5,483 | -99.9% |
| Financial charges | 65/66B | €9,935 | €12,584 | +€2,650 | +26.7% |
| Recurring financial charges | 65 | €9,935 | €12,584 | +€2,650 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | -€48,926 | -€77,927 | -€29,001 | -59.3% |
| Profit (loss) for the period | 9904 | -€48,926 | -€77,927 | -€29,001 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,926 | -€77,927 | -€29,001 | -59.3% |
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 16 October 2026 via checked.be.