HENDRICKX & C° N.V.: 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 & C° N.V.
Largest movements
- Stocks and contracts +€425,106
up €425,106 (+46.5%), from €914,107 to €1.3m
- Cash -€231,208
down €231,208 (-91.4%), from €253,086 to €21,878
mainly Stocks and contracts (-€425,106) and Receivables within one year (-€133,025)
- Receivables within one year +€133,025
up €133,025 (+7.2%), from €1.8m to €2.0m
of which Trade receivables: +€178,125
- Tangible fixed assets -€36,984
down €36,984 (-16.2%), from €228,220 to €191,236
of which Plant, machinery and equipment: -€34,484
- Trade debts +€282,274
up €282,274 (+38.4%), from €735,583 to €1.0m
- Profit (loss) carried forward +€52,278
up €52,278 (+5.3%), from €980,901 to €1.0m
- Current portion of long-term debt -€49,689
no longer reported in 2025 (was €49,689)
- Turnover -€5.5m
no longer reported in 2025 (was €5.5m)
- Purchases and services -€5.0m
no longer reported in 2025 (was €5.0m)
- Gross operating margin -€199,333
down €199,333 (-35.8%), from €557,188 to €357,856
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 | €3,265,120 | €3,555,059 | +€289,939 | +8.9% |
| Fixed assets | 21/28 | €261,430 | €224,446 | -€36,984 | -14.1% |
| Tangible fixed assets | 22/27 | €228,220 | €191,236 | -€36,984 | -16.2% |
| Land and buildings | 22 | €100,741 | €100,741 | = | 0.0% |
| Plant, machinery and equipment | 23 | €123,300 | €88,817 | -€34,484 | -28.0% |
| Furniture and vehicles | 24 | €4,178 | €1,678 | -€2,500 | -59.8% |
| Financial fixed assets | 28 | €33,211 | €33,211 | = | 0.0% |
| Current assets | 29/58 | €3,003,690 | €3,330,613 | +€326,923 | +10.9% |
| Stocks and contracts in progress | 3 | €914,107 | €1,339,213 | +€425,106 | +46.5% |
| Stocks | 30/36 | €914,107 | €1,339,213 | +€425,106 | +46.5% |
| Amounts receivable within one year | 40/41 | €1,836,497 | €1,969,522 | +€133,025 | +7.2% |
| Trade receivables | 40 | €1,705,119 | €1,883,244 | +€178,125 | +10.4% |
| Other amounts receivable | 41 | €131,378 | €86,278 | -€45,100 | -34.3% |
| Cash at bank and in hand | 54/58 | €253,086 | €21,878 | -€231,208 | -91.4% |
| Total equity and liabilities | 10/49 | €3,265,120 | €3,555,059 | +€289,939 | +8.9% |
| Equity | 10/15 | €1,910,389 | €1,962,667 | +€52,278 | +2.7% |
| Contributions | 10/11 | €322,262 | €322,262 | = | 0.0% |
| Capital | 10 | €322,262 | €322,262 | = | 0.0% |
| Issued capital | 100 | €322,262 | €322,262 | = | 0.0% |
| Reserves | 13 | €607,226 | €607,226 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32,226 | €32,226 | = | 0.0% |
| Legal reserve | 130 | €32,226 | €32,226 | = | 0.0% |
| Distributable reserves | 133 | €575,000 | €575,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €980,901 | €1,033,180 | +€52,278 | +5.3% |
| Provisions and deferred taxes | 16 | €525,000 | €525,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €525,000 | €525,000 | = | 0.0% |
| Environmental obligations | 163 | €525,000 | €525,000 | = | 0.0% |
| Amounts payable | 17/49 | €829,731 | €1,067,392 | +€237,661 | +28.6% |
| Amounts payable within one year | 42/48 | €822,231 | €1,059,892 | +€237,661 | +28.9% |
| Current portion of amounts payable after more than one year | 42 | €49,689 | - | -€49,689 | |
| Trade debts | 44 | €735,583 | €1,017,857 | +€282,274 | +38.4% |
| Suppliers | 440/4 | €735,583 | €1,017,857 | +€282,274 | +38.4% |
| Taxes, remuneration and social security | 45 | €36,959 | €42,035 | +€5,076 | +13.7% |
| Taxes | 450/3 | €622 | €1,596 | +€974 | +157% |
| Remuneration and social security | 454/9 | €36,337 | €40,439 | +€4,102 | +11.3% |
| Accrued charges and deferred income | 492/3 | €7,500 | €7,500 | = | 0.0% |
| Turnover | 70 | €5,539,663 | - | -€5.5m | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,982,474 | - | -€5.0m | |
| Remuneration, social security and pensions | 62 | €184,091 | €183,229 | -€863 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,821 | €72,767 | +€5,946 | +8.9% |
| Other operating charges | 640/8 | €25,881 | €24,741 | -€1,139 | -4.4% |
| Gross operating margin | 9900 | €557,188 | €357,856 | -€199,333 | -35.8% |
| Operating profit (loss) | 9901 | €280,395 | €77,119 | -€203,277 | -72.5% |
| Financial income | 75/76B | €1,022 | - | -€1,022 | |
| Recurring financial income | 75 | €1,022 | - | -€1,022 | |
| Financial charges | 65/66B | €5,898 | €5,373 | -€524 | -8.9% |
| Recurring financial charges | 65 | €5,898 | €5,373 | -€524 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €275,520 | €71,745 | -€203,775 | -74.0% |
| Income taxes | 67/77 | €74,386 | €19,467 | -€54,920 | -73.8% |
| Profit (loss) for the period | 9904 | €201,134 | €52,278 | -€148,855 | -74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €201,134 | €52,278 | -€148,855 | -74.0% |
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 31 October 2026 via checked.be.