De Hondenbond: 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 Hondenbond
Largest movements
- Intangible fixed assets -€1,005
down €1,005 (-11.9%), from €8,431 to €7,426
- Profit (loss) carried forward -€6,998
down €6,998 (-37.6%), from -€18,612 to -€25,611
- Other debts +€4,536
up €4,536 (+20.6%), from €22,062 to €26,598
- Trade debts +€1,643
up €1,643 (+477%), from €344 to €1,988
- Tax, wage and social debts -€103
no longer reported in 2025 (was €103)
- Other operating charges -€564
down €564 (-70.5%), from €800 to €236
- Gross operating margin -€538
down €538 (-10.6%), from -€5,084 to -€5,622
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 | €8,901 | €7,975 | -€927 | -10.4% |
| Fixed assets | 21/28 | €8,431 | €7,426 | -€1,005 | -11.9% |
| Intangible fixed assets | 21 | €8,431 | €7,426 | -€1,005 | -11.9% |
| Current assets | 29/58 | €471 | €549 | +€78 | +16.6% |
| Amounts receivable within one year | 40/41 | €428 | €492 | +€64 | +14.9% |
| Trade receivables | 40 | €428 | €114 | -€314 | -73.4% |
| Other amounts receivable | 41 | - | €378 | +€378 | |
| Cash at bank and in hand | 54/58 | €3 | €7 | +€4 | +113% |
| Deferred charges and accrued income | 490/1 | €40 | €50 | +€11 | +27.4% |
| Total equity and liabilities | 10/49 | €8,901 | €7,975 | -€927 | -10.4% |
| Equity | 10/15 | -€13,612 | -€20,611 | -€6,998 | -51.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,612 | -€25,611 | -€6,998 | -37.6% |
| Amounts payable | 17/49 | €22,514 | €28,586 | +€6,072 | +27.0% |
| Amounts payable within one year | 42/48 | €22,514 | €28,586 | +€6,072 | +27.0% |
| Trade debts | 44 | €344 | €1,988 | +€1,643 | +477% |
| Suppliers | 440/4 | €344 | €1,988 | +€1,643 | +477% |
| Advances received on contracts in progress | 46 | €5 | - | -€5 | |
| Taxes, remuneration and social security | 45 | €103 | - | -€103 | |
| Taxes | 450/3 | €103 | - | -€103 | |
| Other amounts payable | 47/48 | €22,062 | €26,598 | +€4,536 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,005 | €1,005 | = | 0.0% |
| Other operating charges | 640/8 | €800 | €236 | -€564 | -70.5% |
| Gross operating margin | 9900 | -€5,084 | -€5,622 | -€538 | -10.6% |
| Operating profit (loss) | 9901 | -€6,889 | -€6,863 | +€26 | +0.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €140 | €136 | -€4 | -2.8% |
| Recurring financial charges | 65 | €140 | €136 | -€4 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,029 | -€6,998 | +€30 | +0.4% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€7,029 | -€6,998 | +€30 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,029 | -€6,998 | +€30 | +0.4% |
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 31 October 2026 via checked.be.