DE HOVENIER: 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 HOVENIER
Largest movements
- Cash -€3,241
down €3,241 (-32.0%), from €10,125 to €6,884
mainly Net result for the year (-€5,459) and Trade debts (-€53)
- Profit (loss) carried forward -€5,459
down €5,459 (-6.1%), from -€89,636 to -€95,095
- Other debts +€2,127
up €2,127 (+4.0%), from €53,209 to €55,336
- Gross operating margin +€1,335
up €1,335 (+35.8%), from -€3,734 to -€2,399
- Financial charges +€1,141
up €1,141 (+86.4%), from €1,320 to €2,461
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 | €27,841 | €24,456 | -€3,385 | -12.2% |
| Current assets | 29/58 | €27,841 | €24,456 | -€3,385 | -12.2% |
| Stocks and contracts in progress | 3 | €17,572 | €17,572 | = | 0.0% |
| Stocks | 30/36 | €17,572 | €17,572 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €144 | €0 | -€144 | -100% |
| Other amounts receivable | 41 | €144 | €0 | -€144 | -100% |
| Cash at bank and in hand | 54/58 | €10,125 | €6,884 | -€3,241 | -32.0% |
| Total equity and liabilities | 10/49 | €27,841 | €24,456 | -€3,385 | -12.2% |
| Equity | 10/15 | -€25,950 | -€31,409 | -€5,459 | -21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,086 | €45,086 | = | 0.0% |
| 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 | €43,226 | €43,226 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,636 | -€95,095 | -€5,459 | -6.1% |
| Amounts payable | 17/49 | €53,791 | €55,865 | +€2,074 | +3.9% |
| Amounts payable within one year | 42/48 | €53,791 | €55,865 | +€2,074 | +3.9% |
| Trade debts | 44 | €582 | €529 | -€53 | -9.1% |
| Suppliers | 440/4 | €582 | €529 | -€53 | -9.1% |
| Other amounts payable | 47/48 | €53,209 | €55,336 | +€2,127 | +4.0% |
| Other operating charges | 640/8 | €582 | €599 | +€17 | +3.0% |
| Gross operating margin | 9900 | -€3,734 | -€2,399 | +€1,335 | +35.8% |
| Operating profit (loss) | 9901 | -€4,315 | -€2,998 | +€1,318 | +30.5% |
| Financial charges | 65/66B | €1,320 | €2,461 | +€1,141 | +86.4% |
| Recurring financial charges | 65 | €1,320 | €2,461 | +€1,141 | +86.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,636 | -€5,459 | +€176 | +3.1% |
| Profit (loss) for the period | 9904 | -€5,636 | -€5,459 | +€176 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,636 | -€5,459 | +€176 | +3.1% |
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 18 October 2026 via checked.be.