Hendrickx Yves: 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 Yves
Largest movements
- Cash -€2,496
down €2,496 (-2.3%), from €108,244 to €105,748
mainly Trade debts (-€2,606) and Receivables within one year (-€2,337)
- Receivables within one year +€2,337
up €2,337 (+30.9%), from €7,552 to €9,889
of which Trade receivables: +€1,517
- Trade debts -€2,606
down €2,606 (-50.6%), from €5,154 to €2,548
- Gross operating margin -€13,056
down €13,056 (-76.1%), from €17,160 to €4,104
- Taxes -€4,333
down €4,333 (-84.7%), from €5,117 to €784
- Financial income -€233
down €233 (-89.7%), from €260 to €27
- Depreciation -€174
down €174 (-25.8%), from €675 to €501
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 | €117,971 | €116,812 | -€1,159 | -1.0% |
| Fixed assets | 21/28 | €501 | €0 | -€501 | -100% |
| Tangible fixed assets | 22/27 | €501 | €0 | -€501 | -100% |
| Furniture and vehicles | 24 | €501 | €0 | -€501 | -100% |
| Current assets | 29/58 | €117,470 | €116,812 | -€658 | -0.6% |
| Amounts receivable within one year | 40/41 | €7,552 | €9,889 | +€2,337 | +30.9% |
| Trade receivables | 40 | €6,864 | €8,381 | +€1,517 | +22.1% |
| Other amounts receivable | 41 | €688 | €1,508 | +€820 | +119% |
| Cash at bank and in hand | 54/58 | €108,244 | €105,748 | -€2,496 | -2.3% |
| Deferred charges and accrued income | 490/1 | €1,674 | €1,175 | -€499 | -29.8% |
| Total equity and liabilities | 10/49 | €117,971 | €116,812 | -€1,159 | -1.0% |
| Equity | 10/15 | €112,521 | €113,034 | +€513 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,921 | €94,434 | +€513 | +0.5% |
| Distributable reserves | 133 | €93,921 | €94,434 | +€513 | +0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,450 | €3,778 | -€1,672 | -30.7% |
| Amounts payable within one year | 42/48 | €5,450 | €3,778 | -€1,672 | -30.7% |
| Trade debts | 44 | €5,154 | €2,548 | -€2,606 | -50.6% |
| Suppliers | 440/4 | €5,154 | €2,548 | -€2,606 | -50.6% |
| Taxes, remuneration and social security | 45 | €296 | €1,230 | +€935 | +316% |
| Taxes | 450/3 | €296 | €1,230 | +€935 | +316% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €675 | €501 | -€174 | -25.8% |
| Other operating charges | 640/8 | €1,928 | €2,024 | +€96 | +5.0% |
| Gross operating margin | 9900 | €17,160 | €4,104 | -€13,056 | -76.1% |
| Operating profit (loss) | 9901 | €14,558 | €1,579 | -€12,979 | -89.2% |
| Financial income | 75/76B | €260 | €27 | -€233 | -89.7% |
| Recurring financial income | 75 | €260 | €27 | -€233 | -89.7% |
| Financial charges | 65/66B | €350 | €309 | -€42 | -11.9% |
| Recurring financial charges | 65 | €350 | €309 | -€42 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €14,467 | €1,297 | -€13,170 | -91.0% |
| Income taxes | 67/77 | €5,117 | €784 | -€4,333 | -84.7% |
| Profit (loss) for the period | 9904 | €9,350 | €513 | -€8,837 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,350 | €513 | -€8,837 | -94.5% |
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 23 October 2026 via checked.be.