De Hooge Cauter: 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 Hooge Cauter
Largest movements
- Cash -€99,874
down €99,874 (-67.0%), from €149,063 to €49,189
mainly Other debts (-€119,740) and Investment in fixed assets (net) (-€12,478)
- Tangible fixed assets -€12,519
down €12,519 (-2.6%), from €479,294 to €466,775
of which Land and buildings: -€12,519
- Other debts -€119,740
down €119,740 (-100%), from €119,740 to €0
- Gross operating margin -€4,592
down €4,592 (-11.6%), from €39,598 to €35,006
- Taxes -€1,244
down €1,244 (-42.9%), from €2,900 to €1,656
- Depreciation +€682
up €682 (+2.8%), from €24,314 to €24,997
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 | €632,556 | €519,748 | -€112,808 | -17.8% |
| Fixed assets | 21/28 | €479,294 | €466,775 | -€12,519 | -2.6% |
| Tangible fixed assets | 22/27 | €479,294 | €466,775 | -€12,519 | -2.6% |
| Land and buildings | 22 | €476,784 | €464,265 | -€12,519 | -2.6% |
| Furniture and vehicles | 24 | €2,510 | €2,510 | = | 0.0% |
| Current assets | 29/58 | €153,262 | €52,972 | -€100,290 | -65.4% |
| Amounts receivable within one year | 40/41 | €2,957 | €2,542 | -€415 | -14.0% |
| Trade receivables | 40 | €857 | €0 | -€857 | -100% |
| Other amounts receivable | 41 | €2,100 | €2,542 | +€442 | +21.0% |
| Cash at bank and in hand | 54/58 | €149,063 | €49,189 | -€99,874 | -67.0% |
| Deferred charges and accrued income | 490/1 | €1,242 | €1,242 | = | 0.0% |
| Total equity and liabilities | 10/49 | €632,556 | €519,748 | -€112,808 | -17.8% |
| Equity | 10/15 | €493,870 | €495,666 | +€1,796 | +0.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €431,870 | €433,666 | +€1,796 | +0.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,945 | €28,125 | -€2,820 | -9.1% |
| Distributable reserves | 133 | €394,726 | €399,342 | +€4,616 | +1.2% |
| Provisions and deferred taxes | 16 | €16,446 | €15,506 | -€940 | -5.7% |
| Deferred taxes | 168 | €16,446 | €15,506 | -€940 | -5.7% |
| Amounts payable | 17/49 | €122,240 | €8,575 | -€113,664 | -93.0% |
| Amounts payable within one year | 42/48 | €119,740 | €7,185 | -€112,554 | -94.0% |
| Trade debts | 44 | €0 | €5,529 | +€5,529 | |
| Suppliers | 440/4 | €0 | €5,529 | +€5,529 | |
| Taxes, remuneration and social security | 45 | €0 | €1,656 | +€1,656 | |
| Taxes | 450/3 | €0 | €1,656 | +€1,656 | |
| Other amounts payable | 47/48 | €119,740 | €0 | -€119,740 | -100% |
| Accrued charges and deferred income | 492/3 | €2,500 | €1,390 | -€1,110 | -44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,314 | €24,997 | +€682 | +2.8% |
| Other operating charges | 640/8 | €7,385 | €7,438 | +€53 | +0.7% |
| Gross operating margin | 9900 | €39,598 | €35,006 | -€4,592 | -11.6% |
| Operating profit (loss) | 9901 | €7,899 | €2,572 | -€5,328 | -67.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €60 | €60 | -€0 | -0.1% |
| Recurring financial charges | 65 | €60 | €60 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €7,839 | €2,512 | -€5,328 | -68.0% |
| Transfer from deferred taxes | 780 | €940 | €940 | = | 0.0% |
| Income taxes | 67/77 | €2,900 | €1,656 | -€1,244 | -42.9% |
| Profit (loss) for the period | 9904 | €5,880 | €1,796 | -€4,084 | -69.5% |
| Transfer from tax-exempt reserves | 789 | €2,820 | €2,820 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,700 | €4,616 | -€4,084 | -46.9% |
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 27 October 2026 via checked.be.