De Hooiboer: 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 Hooiboer
Largest movements
- Receivables within one year +€11,746
up €11,746 (+87.1%), from €13,482 to €25,228
of which Trade receivables: +€20,096
- Tangible fixed assets -€6,952
down €6,952 (-24.7%), from €28,131 to €21,179
- Profit (loss) carried forward +€22,891
up €22,891, from -€9,960 to €12,931
- Debts after one year -€22,500
down €22,500 (-53.6%), from €42,000 to €19,500
- Tax, wage and social debts +€4,916
up €4,916 (+1900.5%), from €259 to €5,175
- Gross operating margin +€36,445
up €36,445, from -€3,163 to €33,282
- Taxes +€3,233
new in 2025: €3,233
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
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 | €41,919 | €46,915 | +€4,997 | +11.9% |
| Fixed assets | 21/28 | €28,131 | €21,179 | -€6,952 | -24.7% |
| Tangible fixed assets | 22/27 | €28,131 | €21,179 | -€6,952 | -24.7% |
| Plant, machinery and equipment | 23 | €28,131 | €21,179 | -€6,952 | -24.7% |
| Current assets | 29/58 | €13,788 | €25,736 | +€11,949 | +86.7% |
| Amounts receivable within one year | 40/41 | €13,482 | €25,228 | +€11,746 | +87.1% |
| Trade receivables | 40 | €4,232 | €24,328 | +€20,096 | +474.8% |
| Other amounts receivable | 41 | €9,250 | €900 | -€8,350 | -90.3% |
| Cash at bank and in hand | 54/58 | €219 | €403 | +€184 | +83.9% |
| Deferred charges and accrued income | 490/1 | €86 | €105 | +€19 | +21.5% |
| Total equity and liabilities | 10/49 | €41,919 | €46,915 | +€4,997 | +11.9% |
| Equity | 10/15 | -€6,960 | €15,931 | +€22,891 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,960 | €12,931 | +€22,891 | |
| Amounts payable | 17/49 | €48,878 | €30,984 | -€17,894 | -36.6% |
| Amounts payable after more than one year | 17 | €42,000 | €19,500 | -€22,500 | -53.6% |
| Financial debts | 170/4 | €42,000 | €19,500 | -€22,500 | -53.6% |
| Amounts payable within one year | 42/48 | €6,878 | €11,484 | +€4,606 | +67.0% |
| Trade debts | 44 | €6,620 | €6,310 | -€310 | -4.7% |
| Suppliers | 440/4 | €6,620 | €6,310 | -€310 | -4.7% |
| Taxes, remuneration and social security | 45 | €259 | €5,175 | +€4,916 | +1900.5% |
| Taxes | 450/3 | €259 | €5,175 | +€4,916 | +1900.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,629 | €6,952 | +€323 | +4.9% |
| Gross operating margin | 9900 | -€3,163 | €33,282 | +€36,445 | |
| Operating profit (loss) | 9901 | -€9,792 | €26,330 | +€36,122 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €167 | €206 | +€39 | +23.2% |
| Recurring financial charges | 65 | €167 | €206 | +€39 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,960 | €26,124 | +€36,083 | |
| Income taxes | 67/77 | - | €3,233 | +€3,233 | |
| Profit (loss) for the period | 9904 | -€9,960 | €22,891 | +€32,850 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,960 | €22,891 | +€32,850 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.