DE HOOIPIETE: 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 HOOIPIETE
Largest movements
- Tangible fixed assets -€160,855
down €160,855 (-9.3%), from €1.7m to €1.6m
of which Land and buildings: -€101,539
- Cash +€80,442
up €80,442 (+224%), from €35,972 to €116,414
mainly Net result for the year (+€193,578) and Depreciation (+€161,881)
- Debts after one year -€116,535
down €116,535 (-11.4%), from €1.0m to €906,223
- Other debts +€99,275
up €99,275 (+2,192%), from €4,529 to €103,804
- Tax, wage and social debts -€48,938
down €48,938 (-67.3%), from €72,715 to €23,777
of which Taxes: -€30,183
- Trade debts -€40,778
down €40,778 (-53.7%), from €75,924 to €35,147
- Reserves +€40,145
up €40,145 (+5.3%), from €756,093 to €796,238
of which Distributable reserves: +€40,145
- Staff costs -€81,526
down €81,526 (-21.2%), from €385,062 to €303,536
- Gross operating margin -€11,796
down €11,796 (-1.6%), from €722,960 to €711,164
- Financial income +€8,825
up €8,825 (+269%), from €3,284 to €12,109
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 | €2,132,825 | €2,054,412 | -€78,413 | -3.7% |
| Fixed assets | 21/28 | €1,732,371 | €1,571,516 | -€160,855 | -9.3% |
| Tangible fixed assets | 22/27 | €1,732,371 | €1,571,516 | -€160,855 | -9.3% |
| Land and buildings | 22 | €1,559,576 | €1,458,037 | -€101,539 | -6.5% |
| Plant, machinery and equipment | 23 | €104,393 | €78,988 | -€25,405 | -24.3% |
| Furniture and vehicles | 24 | €68,402 | €34,492 | -€33,910 | -49.6% |
| Current assets | 29/58 | €400,454 | €482,896 | +€82,442 | +20.6% |
| Stocks and contracts in progress | 3 | €35,035 | €24,075 | -€10,960 | -31.3% |
| Stocks | 30/36 | €35,035 | €24,075 | -€10,960 | -31.3% |
| Amounts receivable within one year | 40/41 | €313,264 | €310,163 | -€3,101 | -1.0% |
| Trade receivables | 40 | €137 | €7,442 | +€7,305 | +5,348% |
| Other amounts receivable | 41 | €313,128 | €302,721 | -€10,407 | -3.3% |
| Cash at bank and in hand | 54/58 | €35,972 | €116,414 | +€80,442 | +224% |
| Deferred charges and accrued income | 490/1 | €16,183 | €32,244 | +€16,061 | +99.2% |
| Total equity and liabilities | 10/49 | €2,132,825 | €2,054,412 | -€78,413 | -3.7% |
| Equity | 10/15 | €762,293 | €802,438 | +€40,145 | +5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €756,093 | €796,238 | +€40,145 | +5.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €754,233 | €794,378 | +€40,145 | +5.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,370,531 | €1,251,974 | -€118,558 | -8.7% |
| Amounts payable after more than one year | 17 | €1,022,758 | €906,223 | -€116,535 | -11.4% |
| Financial debts | 170/4 | €1,022,758 | €906,223 | -€116,535 | -11.4% |
| Amounts payable within one year | 42/48 | €343,697 | €342,745 | -€952 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €116,229 | €116,535 | +€306 | +0.3% |
| Trade debts | 44 | €75,924 | €35,147 | -€40,778 | -53.7% |
| Suppliers | 440/4 | €75,924 | €35,147 | -€40,778 | -53.7% |
| Advances received on contracts in progress | 46 | €74,299 | €63,482 | -€10,818 | -14.6% |
| Taxes, remuneration and social security | 45 | €72,715 | €23,777 | -€48,938 | -67.3% |
| Taxes | 450/3 | €37,144 | €6,961 | -€30,183 | -81.3% |
| Remuneration and social security | 454/9 | €35,571 | €16,816 | -€18,755 | -52.7% |
| Other amounts payable | 47/48 | €4,529 | €103,804 | +€99,275 | +2,192% |
| Accrued charges and deferred income | 492/3 | €4,076 | €3,005 | -€1,070 | -26.3% |
| Remuneration, social security and pensions | 62 | €385,062 | €303,536 | -€81,526 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165,671 | €161,881 | -€3,790 | -2.3% |
| Other operating charges | 640/8 | €10,113 | €9,785 | -€328 | -3.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €722,960 | €711,164 | -€11,796 | -1.6% |
| Operating profit (loss) | 9901 | €162,115 | €235,962 | +€73,848 | +45.6% |
| Financial income | 75/76B | €3,284 | €12,109 | +€8,825 | +269% |
| Recurring financial income | 75 | €3,284 | €12,109 | +€8,825 | +269% |
| Financial charges | 65/66B | €27,639 | €27,856 | +€217 | +0.8% |
| Recurring financial charges | 65 | €27,639 | €27,856 | +€217 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €137,759 | €220,215 | +€82,456 | +59.9% |
| Income taxes | 67/77 | €30,210 | €26,637 | -€3,573 | -11.8% |
| Profit (loss) for the period | 9904 | €107,549 | €193,578 | +€86,029 | +80.0% |
| Profit (loss) for the period to be appropriated | 9905 | €107,549 | €193,578 | +€86,029 | +80.0% |
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 30 October 2026 via checked.be.