Hendrickx Bruno: 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.
Hendrickx Bruno
Largest movements
- Receivables after one year -€36,836
down €36,836 (-57.4%), from €64,222 to €27,387
- Other debts -€36,836
no longer reported in 2025 (was €36,836)
- Financial income -€3,054
no longer reported in 2025 (was €3,054)
- Gross operating margin +€2,314
up €2,314 (+96.3%), from -€2,401 to -€88
- Financial charges -€112
no longer reported in 2025 (was €112)
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 | €457,181 | €419,742 | -€37,438 | -8.2% |
| Current assets | 29/58 | €457,181 | €419,742 | -€37,438 | -8.2% |
| Amounts receivable after more than one year | 29 | €64,222 | €27,387 | -€36,836 | -57.4% |
| Other amounts receivable | 291 | €64,222 | €27,387 | -€36,836 | -57.4% |
| Amounts receivable within one year | 40/41 | €389,592 | €389,505 | -€88 | 0.0% |
| Trade receivables | 40 | €383,804 | €383,804 | = | 0.0% |
| Other amounts receivable | 41 | €5,789 | €5,701 | -€88 | -1.5% |
| Cash at bank and in hand | 54/58 | €3,366 | €2,851 | -€515 | -15.3% |
| Total equity and liabilities | 10/49 | €457,181 | €419,742 | -€37,438 | -8.2% |
| Equity | 10/15 | €413,990 | €413,400 | -€590 | -0.1% |
| Contributions | 10/11 | €12,197 | €12,197 | = | 0.0% |
| Reserves | 13 | €397,232 | €397,232 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €395,373 | €395,373 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,561 | €3,971 | -€590 | -12.9% |
| Amounts payable | 17/49 | €43,191 | €6,342 | -€36,848 | -85.3% |
| Amounts payable within one year | 42/48 | €43,191 | €6,342 | -€36,848 | -85.3% |
| Trade debts | 44 | €6,342 | €6,342 | = | 0.0% |
| Suppliers | 440/4 | €6,342 | €6,342 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13 | - | -€13 | |
| Taxes | 450/3 | €13 | - | -€13 | |
| Other amounts payable | 47/48 | €36,836 | - | -€36,836 | |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Gross operating margin | 9900 | -€2,401 | -€88 | +€2,314 | +96.3% |
| Operating profit (loss) | 9901 | -€2,895 | -€593 | +€2,302 | +79.5% |
| Financial income | 75/76B | €3,054 | - | -€3,054 | |
| Recurring financial income | 75 | €3,054 | - | -€3,054 | |
| Financial charges | 65/66B | €112 | - | -€112 | |
| Recurring financial charges | 65 | €112 | - | -€112 | |
| Profit (loss) for the period before taxes | 9903 | €47 | -€593 | -€640 | |
| Income taxes | 67/77 | €13 | -€3 | -€16 | |
| Profit (loss) for the period | 9904 | €35 | -€590 | -€624 | |
| Profit (loss) for the period to be appropriated | 9905 | €35 | -€590 | -€624 |
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 12 October 2026 via checked.be.