F. Hooft - Deceuninck: 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.
F. Hooft - Deceuninck
Largest movements
- Cash -€12,124
down €12,124 (-9.4%), from €128,784 to €116,660
mainly Trade debts (-€48,224) and Debts after one year (-€21,046)
- Tangible fixed assets -€10,645
down €10,645 (-15.2%), from €70,240 to €59,594
of which Furniture and vehicles: -€6,183
- Receivables within one year -€5,733
down €5,733 (-3.9%), from €146,520 to €140,787
of which Other amounts receivable: -€8,508
- Stocks and contracts +€4,058
up €4,058 (+35.4%), from €11,470 to €15,528
- Trade debts -€48,224
down €48,224 (-31.2%), from €154,449 to €106,225
- Reserves +€43,061
up €43,061 (+33.6%), from €128,087 to €171,148
of which Distributable reserves: +€43,061
- Debts after one year -€21,046
down €21,046 (-62.3%), from €33,771 to €12,725
- Other debts +€4,714
up €4,714 (+106%), from €4,453 to €9,167
- Tax, wage and social debts -€3,997
down €3,997 (-49.7%), from €8,043 to €4,046
- Depreciation +€7,379
up €7,379 (+69.8%), from €10,569 to €17,948
- Financial income +€3,737
up €3,737 (+1,156%), from €323 to €4,060
- Gross operating margin +€1,431
up €1,431 (+1.8%), from €78,685 to €80,116
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 | €375,357 | €350,807 | -€24,551 | -6.5% |
| Fixed assets | 21/28 | €71,935 | €61,289 | -€10,645 | -14.8% |
| Tangible fixed assets | 22/27 | €70,240 | €59,594 | -€10,645 | -15.2% |
| Plant, machinery and equipment | 23 | €9,483 | €5,021 | -€4,462 | -47.1% |
| Furniture and vehicles | 24 | €60,757 | €54,574 | -€6,183 | -10.2% |
| Financial fixed assets | 28 | €1,695 | €1,695 | = | 0.0% |
| Current assets | 29/58 | €303,423 | €289,517 | -€13,905 | -4.6% |
| Stocks and contracts in progress | 3 | €11,470 | €15,528 | +€4,058 | +35.4% |
| Stocks | 30/36 | €11,470 | €15,528 | +€4,058 | +35.4% |
| Amounts receivable within one year | 40/41 | €146,520 | €140,787 | -€5,733 | -3.9% |
| Trade receivables | 40 | €137,980 | €140,755 | +€2,775 | +2.0% |
| Other amounts receivable | 41 | €8,540 | €32 | -€8,508 | -99.6% |
| Cash at bank and in hand | 54/58 | €128,784 | €116,660 | -€12,124 | -9.4% |
| Deferred charges and accrued income | 490/1 | €16,649 | €16,542 | -€107 | -0.6% |
| Total equity and liabilities | 10/49 | €375,357 | €350,807 | -€24,551 | -6.5% |
| Equity | 10/15 | €154,273 | €197,334 | +€43,061 | +27.9% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Reserves | 13 | €128,087 | €171,148 | +€43,061 | +33.6% |
| Tax-exempt reserves | 132 | €5,228 | €5,228 | = | 0.0% |
| Distributable reserves | 133 | €122,859 | €165,920 | +€43,061 | +35.0% |
| Profit (loss) carried forward | 14 | -€9,814 | -€9,814 | = | 0.0% |
| Amounts payable | 17/49 | €221,085 | €153,473 | -€67,612 | -30.6% |
| Amounts payable after more than one year | 17 | €33,771 | €12,725 | -€21,046 | -62.3% |
| Financial debts | 170/4 | €33,771 | €12,725 | -€21,046 | -62.3% |
| Amounts payable within one year | 42/48 | €187,058 | €140,484 | -€46,574 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €20,113 | €21,046 | +€933 | +4.6% |
| Trade debts | 44 | €154,449 | €106,225 | -€48,224 | -31.2% |
| Suppliers | 440/4 | €154,449 | €106,225 | -€48,224 | -31.2% |
| Taxes, remuneration and social security | 45 | €8,043 | €4,046 | -€3,997 | -49.7% |
| Taxes | 450/3 | €8,043 | €4,046 | -€3,997 | -49.7% |
| Other amounts payable | 47/48 | €4,453 | €9,167 | +€4,714 | +106% |
| Accrued charges and deferred income | 492/3 | €255 | €264 | +€9 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,569 | €17,948 | +€7,379 | +69.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,882 | -€1,696 | +€186 | +9.9% |
| Other operating charges | 640/8 | €3,310 | €2,959 | -€351 | -10.6% |
| Gross operating margin | 9900 | €78,685 | €80,116 | +€1,431 | +1.8% |
| Operating profit (loss) | 9901 | €66,688 | €60,904 | -€5,783 | -8.7% |
| Financial income | 75/76B | €323 | €4,060 | +€3,737 | +1,156% |
| Recurring financial income | 75 | €323 | €4,060 | +€3,737 | +1,156% |
| Financial charges | 65/66B | €1,853 | €2,483 | +€630 | +34.0% |
| Recurring financial charges | 65 | €1,853 | €2,483 | +€630 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €65,158 | €62,482 | -€2,677 | -4.1% |
| Income taxes | 67/77 | €18,043 | €18,066 | +€24 | +0.1% |
| Profit (loss) for the period | 9904 | €47,116 | €44,415 | -€2,701 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,116 | €44,415 | -€2,701 | -5.7% |
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 16 October 2026 via checked.be.