DE HOOGMIS: 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.
What changed
DE HOOGMIS
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€28,164
2024 · €57,498-€29,334
Equity
€318,275
2024 · €290,111+€28,164
Cash
€12,218
2024 · €4,812+€7,405
Balance sheet total
€2.6m
2024 · €2.5m+€33,468
Largest movements
Assets
- Tangible fixed assets +€29,755
up €29,755 (+1.2%), from €2.5m to €2.5m
of which Assets under construction and advance payments: +€54,343
Equity and liabilities
- Other debts +€33,763
up €33,763 (+1.8%), from €1.9m to €1.9m
- Debts after one year -€31,006
down €31,006 (-10.9%), from €283,293 to €252,287
- Profit (loss) carried forward +€28,164
up €28,164 (+70.2%), from €40,111 to €68,275
Income statement
- Gross operating margin -€16,526
down €16,526 (-9.9%), from €166,860 to €150,334
- Depreciation +€12,530
up €12,530 (+13.9%), from €90,135 to €102,665
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.
Result 2024
€57,498
Gross operating margin
-€16,526
Staff costs
-€149
Depreciation
-€12,530
Other operating charges
-€758
Financial income
-€54
Financial charges
+€678
Taxes
+€6
Result 2025
€28,164
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.
From operations
+€170,177
Investment
-€132,420
Financing
-€30,352
Cash 2024
€4,812
From operations (derived)
+€170,177
Net result for the year
+€28,164
Depreciation
+€102,665
Receivables within one year
-€351
Deferred charges and accrued income
+€4,043
Trade debts
+€7,341
Tax, wage and social debts
-€6
Other debts
+€33,763
Accrued charges and deferred income
-€5,442
Investment (derived)
-€132,420
Investment in fixed assets (net)
-€132,420
Financing
-€30,352
Debts after one year
-€31,006
Current portion of long-term debt
+€654
Cash 2025
€12,218
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,518,572 | €2,552,040 | +€33,468 | +1.3% |
| Fixed assets | 21/28 | €2,489,815 | €2,519,570 | +€29,755 | +1.2% |
| Tangible fixed assets | 22/27 | €2,489,815 | €2,519,570 | +€29,755 | +1.2% |
| Land and buildings | 22 | €1,933,986 | €1,897,170 | -€36,816 | -1.9% |
| Plant, machinery and equipment | 23 | €52 | €2,996 | +€2,944 | +5667.3% |
| Furniture and vehicles | 24 | €9,971 | €19,379 | +€9,407 | +94.3% |
| Other tangible fixed assets | 26 | €1,191 | €1,068 | -€122 | -10.3% |
| Assets under construction and advance payments | 27 | €544,615 | €598,958 | +€54,343 | +10.0% |
| Current assets | 29/58 | €28,757 | €32,471 | +€3,713 | +12.9% |
| Stocks and contracts in progress | 3 | €13,827 | €13,827 | = | 0.0% |
| Stocks | 30/36 | €13,827 | €13,827 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,184 | €5,535 | +€351 | +6.8% |
| Trade receivables | 40 | - | €4,626 | +€4,626 | |
| Other amounts receivable | 41 | €5,184 | €909 | -€4,275 | -82.5% |
| Cash at bank and in hand | 54/58 | €4,812 | €12,218 | +€7,405 | +153.9% |
| Deferred charges and accrued income | 490/1 | €4,934 | €891 | -€4,043 | -81.9% |
| Total equity and liabilities | 10/49 | €2,518,572 | €2,552,040 | +€33,468 | +1.3% |
| Equity | 10/15 | €290,111 | €318,275 | +€28,164 | +9.7% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,111 | €68,275 | +€28,164 | +70.2% |
| Amounts payable | 17/49 | €2,228,462 | €2,233,766 | +€5,304 | +0.2% |
| Amounts payable after more than one year | 17 | €283,293 | €252,287 | -€31,006 | -10.9% |
| Financial debts | 170/4 | €283,293 | €252,287 | -€31,006 | -10.9% |
| Amounts payable within one year | 42/48 | €1,939,727 | €1,981,479 | +€41,752 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €30,336 | €30,990 | +€654 | +2.2% |
| Trade debts | 44 | - | €7,341 | +€7,341 | |
| Suppliers | 440/4 | - | €7,341 | +€7,341 | |
| Taxes, remuneration and social security | 45 | €183 | €177 | -€6 | -3.2% |
| Taxes | 450/3 | €183 | €177 | -€6 | -3.2% |
| Other amounts payable | 47/48 | €1,909,207 | €1,942,970 | +€33,763 | +1.8% |
| Accrued charges and deferred income | 492/3 | €5,442 | - | -€5,442 | |
| Remuneration, social security and pensions | 62 | - | €149 | +€149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,135 | €102,665 | +€12,530 | +13.9% |
| Other operating charges | 640/8 | €12,142 | €12,900 | +€758 | +6.2% |
| Gross operating margin | 9900 | €166,860 | €150,334 | -€16,526 | -9.9% |
| Operating profit (loss) | 9901 | €64,584 | €34,620 | -€29,963 | -46.4% |
| Financial income | 75/76B | €61 | €7 | -€54 | -88.0% |
| Recurring financial income | 75 | €61 | €7 | -€54 | -88.0% |
| Financial charges | 65/66B | €6,964 | €6,286 | -€678 | -9.7% |
| Recurring financial charges | 65 | €6,964 | €6,286 | -€678 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €57,681 | €28,341 | -€29,340 | -50.9% |
| Income taxes | 67/77 | €183 | €177 | -€6 | -3.2% |
| Profit (loss) for the period | 9904 | €57,498 | €28,164 | -€29,334 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,498 | €28,164 | -€29,334 | -51.0% |
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 12 October 2026 via checked.be.