DE HOOGTE: what changed
Two fiscal 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 HOOGTE
Largest movements
- Tangible fixed assets -€8,400
down €8,400 (-5.0%), from €169,100 to €160,700
- Debts after one year -€13,924
down €13,924 (-10.7%), from €129,680 to €115,755
- Reserves +€4,311
up €4,311 (+20.2%), from €21,306 to €25,618
- Gross operating margin -€891
down €891 (-5.3%), from €16,856 to €15,964
- Taxes -€238
down €238 (-14.2%), from €1,675 to €1,437
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €172,121 | €162,375 | -€9,746 | -5.7% |
| Fixed assets | 21/28 | €169,100 | €160,700 | -€8,400 | -5.0% |
| Tangible fixed assets | 22/27 | €169,100 | €160,700 | -€8,400 | -5.0% |
| Land and buildings | 22 | €169,100 | €160,700 | -€8,400 | -5.0% |
| Current assets | 29/58 | €3,021 | €1,675 | -€1,346 | -44.6% |
| Amounts receivable within one year | 40/41 | €325 | €63 | -€262 | -80.7% |
| Other amounts receivable | 41 | €325 | €63 | -€262 | -80.7% |
| Deferred charges and accrued income | 490/1 | €2,696 | €1,612 | -€1,084 | -40.2% |
| Total equity and liabilities | 10/49 | €172,121 | €162,375 | -€9,746 | -5.7% |
| Equity | 10/15 | €39,906 | €44,218 | +€4,311 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,306 | €25,618 | +€4,311 | +20.2% |
| Distributable reserves | 133 | €21,306 | €25,618 | +€4,311 | +20.2% |
| Amounts payable | 17/49 | €132,215 | €118,157 | -€14,058 | -10.6% |
| Amounts payable after more than one year | 17 | €129,680 | €115,755 | -€13,924 | -10.7% |
| Other amounts payable | 178/9 | €129,680 | €115,755 | -€13,924 | -10.7% |
| Amounts payable within one year | 42/48 | €2,535 | €2,402 | -€133 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €2,202 | €2,402 | +€200 | +9.1% |
| Credit institutions | 430/8 | €2,202 | €2,402 | +€200 | +9.1% |
| Trade debts | 44 | €333 | €0 | -€333 | -100.0% |
| Suppliers | 440/4 | €333 | €0 | -€333 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,400 | €8,400 | = | 0.0% |
| Other operating charges | 640/8 | €1,175 | €1,210 | +€35 | +3.0% |
| Gross operating margin | 9900 | €16,856 | €15,964 | -€891 | -5.3% |
| Operating profit (loss) | 9901 | €7,280 | €6,354 | -€926 | -12.7% |
| Financial charges | 65/66B | €582 | €606 | +€24 | +4.2% |
| Recurring financial charges | 65 | €582 | €606 | +€24 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €6,699 | €5,749 | -€950 | -14.2% |
| Income taxes | 67/77 | €1,675 | €1,437 | -€238 | -14.2% |
| Profit (loss) for the period | 9904 | €5,024 | €4,311 | -€713 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,024 | €4,311 | -€713 | -14.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.