FRITUUR 'T HOEKSKE: 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.
FRITUUR 'T HOEKSKE
Largest movements
- Cash +€22,953
up €22,953 (+98.0%), from €23,422 to €46,375
mainly Net result for the year (+€25,740) and Depreciation (+€6,215)
- Tangible fixed assets -€3,015
down €3,015 (-19.1%), from €15,773 to €12,758
of which Plant, machinery and equipment: -€1,710
- Receivables within one year -€1,547
down €1,547 (-96.0%), from €1,611 to €64
of which Other amounts receivable: -€1,475
- Reserves +€25,000
up €25,000 (+60.7%), from €41,211 to €66,211
of which Distributable reserves: +€25,000
- Other debts -€9,669
down €9,669 (-29.6%), from €32,648 to €22,979
- Debts after one year -€6,993
down €6,993 (-100%), from €6,993 to €0
- Trade debts +€4,017
up €4,017 (+33.3%), from €12,079 to €16,096
- Current portion of long-term debt +€3,305
up €3,305 (+89.6%), from €3,689 to €6,993
- Financial charges -€13,038
down €13,038 (-88.4%), from €14,744 to €1,705
- Gross operating margin +€11,720
up €11,720 (+26.1%), from €44,916 to €56,636
- Other operating charges -€5,159
down €5,159 (-67.8%), from €7,613 to €2,454
- Taxes +€3,402
up €3,402 (+1,860%), from €183 to €3,585
- Staff costs +€2,191
up €2,191 (+14.9%), from €14,752 to €16,943
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 | €46,911 | €65,174 | +€18,263 | +38.9% |
| Fixed assets | 21/28 | €15,773 | €12,758 | -€3,015 | -19.1% |
| Tangible fixed assets | 22/27 | €15,773 | €12,758 | -€3,015 | -19.1% |
| Plant, machinery and equipment | 23 | €13,290 | €11,580 | -€1,710 | -12.9% |
| Furniture and vehicles | 24 | €2,483 | €1,178 | -€1,305 | -52.5% |
| Current assets | 29/58 | €31,138 | €52,416 | +€21,278 | +68.3% |
| Stocks and contracts in progress | 3 | €6,104 | €5,976 | -€128 | -2.1% |
| Stocks | 30/36 | €6,104 | €5,976 | -€128 | -2.1% |
| Amounts receivable within one year | 40/41 | €1,611 | €64 | -€1,547 | -96.0% |
| Trade receivables | 40 | €71 | €0 | -€71 | -100% |
| Other amounts receivable | 41 | €1,540 | €64 | -€1,475 | -95.8% |
| Cash at bank and in hand | 54/58 | €23,422 | €46,375 | +€22,953 | +98.0% |
| Total equity and liabilities | 10/49 | €46,911 | €65,174 | +€18,263 | +38.9% |
| Equity | 10/15 | -€11,223 | €14,517 | +€25,740 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,211 | €66,211 | +€25,000 | +60.7% |
| Tax-exempt reserves | 132 | €13,384 | €13,384 | = | 0.0% |
| Distributable reserves | 133 | €27,827 | €52,827 | +€25,000 | +89.8% |
| Profit (loss) carried forward | 14 | -€71,034 | -€70,294 | +€740 | +1.0% |
| Amounts payable | 17/49 | €58,134 | €50,657 | -€7,477 | -12.9% |
| Amounts payable after more than one year | 17 | €6,993 | €0 | -€6,993 | -100% |
| Financial debts | 170/4 | €6,993 | €0 | -€6,993 | -100% |
| Amounts payable within one year | 42/48 | €51,141 | €50,657 | -€483 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €3,689 | €6,993 | +€3,305 | +89.6% |
| Trade debts | 44 | €12,079 | €16,096 | +€4,017 | +33.3% |
| Suppliers | 440/4 | €12,079 | €16,096 | +€4,017 | +33.3% |
| Taxes, remuneration and social security | 45 | €2,725 | €4,589 | +€1,864 | +68.4% |
| Taxes | 450/3 | €2,725 | €2,787 | +€62 | +2.3% |
| Remuneration and social security | 454/9 | - | €1,802 | +€1,802 | |
| Other amounts payable | 47/48 | €32,648 | €22,979 | -€9,669 | -29.6% |
| Remuneration, social security and pensions | 62 | €14,752 | €16,943 | +€2,191 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,408 | €6,215 | -€1,193 | -16.1% |
| Other operating charges | 640/8 | €7,613 | €2,454 | -€5,159 | -67.8% |
| Gross operating margin | 9900 | €44,916 | €56,636 | +€11,720 | +26.1% |
| Operating profit (loss) | 9901 | €15,144 | €31,024 | +€15,880 | +105% |
| Financial income | 75/76B | €1 | €7 | +€7 | +1,260% |
| Recurring financial income | 75 | €1 | €7 | +€7 | +1,260% |
| Financial charges | 65/66B | €14,744 | €1,705 | -€13,038 | -88.4% |
| Recurring financial charges | 65 | €14,744 | €1,705 | -€13,038 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | €401 | €29,326 | +€28,925 | +7,215% |
| Income taxes | 67/77 | €183 | €3,585 | +€3,402 | +1,860% |
| Profit (loss) for the period | 9904 | €218 | €25,740 | +€25,522 | +11,708% |
| Profit (loss) for the period to be appropriated | 9905 | €218 | €25,740 | +€25,522 | +11,708% |
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 29 October 2026 via checked.be.