Het Hoofdhuis: 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.
Het Hoofdhuis
Largest movements
- Cash -€7,556
down €7,556 (-32.1%), from €23,556 to €15,999
mainly Other debts (-€6,276) and Tax, wage and social debts (-€3,830)
- Receivables within one year -€2,449
down €2,449 (-18.2%), from €13,426 to €10,976
- Deferred charges and accrued income +€1,000
up €1,000, from €0 to €1,000
- Tangible fixed assets -€637
down €637 (-33.0%), from €1,927 to €1,290
- Other debts -€6,276
down €6,276 (-81.8%), from €7,668 to €1,392
- Tax, wage and social debts -€3,830
down €3,830 (-54.9%), from €6,972 to €3,143
of which Taxes: -€3,830
- Profit (loss) carried forward +€566
up €566 (+128%), from €443 to €1,009
- Gross operating margin -€10,483
down €10,483 (-82.5%), from €12,706 to €2,223
- Taxes -€2,974
down €2,974 (-85.3%), from €3,487 to €513
- Depreciation -€1,602
down €1,602 (-71.6%), from €2,239 to €637
- Other operating charges -€369
down €369 (-45.4%), from €812 to €443
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 | €38,933 | €29,291 | -€9,643 | -24.8% |
| Fixed assets | 21/28 | €1,952 | €1,315 | -€637 | -32.6% |
| Tangible fixed assets | 22/27 | €1,927 | €1,290 | -€637 | -33.0% |
| Furniture and vehicles | 24 | €1,927 | €1,290 | -€637 | -33.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €36,981 | €27,976 | -€9,006 | -24.4% |
| Amounts receivable within one year | 40/41 | €13,426 | €10,976 | -€2,449 | -18.2% |
| Trade receivables | 40 | €13,426 | €10,976 | -€2,449 | -18.2% |
| Cash at bank and in hand | 54/58 | €23,556 | €15,999 | -€7,556 | -32.1% |
| Deferred charges and accrued income | 490/1 | €0 | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €38,933 | €29,291 | -€9,643 | -24.8% |
| Equity | 10/15 | €23,111 | €23,677 | +€566 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,468 | €16,468 | = | 0.0% |
| Non-distributable reserves | 130/1 | €168 | €168 | = | 0.0% |
| Reserves not available under the articles | 1311 | €168 | €168 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,800 | €8,800 | = | 0.0% |
| Distributable reserves | 133 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €443 | €1,009 | +€566 | +128% |
| Amounts payable | 17/49 | €15,823 | €5,614 | -€10,209 | -64.5% |
| Amounts payable within one year | 42/48 | €15,823 | €5,614 | -€10,209 | -64.5% |
| Trade debts | 44 | €1,182 | €1,079 | -€103 | -8.7% |
| Suppliers | 440/4 | €1,182 | €1,079 | -€103 | -8.7% |
| Taxes, remuneration and social security | 45 | €6,972 | €3,143 | -€3,830 | -54.9% |
| Taxes | 450/3 | €4,932 | €1,102 | -€3,830 | -77.7% |
| Remuneration and social security | 454/9 | €2,040 | €2,040 | = | 0.0% |
| Other amounts payable | 47/48 | €7,668 | €1,392 | -€6,276 | -81.8% |
| Non-recurring operating income | 76A | €3,065 | €0 | -€3,065 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,239 | €637 | -€1,602 | -71.6% |
| Other operating charges | 640/8 | €812 | €443 | -€369 | -45.4% |
| Gross operating margin | 9900 | €12,706 | €2,223 | -€10,483 | -82.5% |
| Operating profit (loss) | 9901 | €9,655 | €1,144 | -€8,511 | -88.2% |
| Financial income | 75/76B | €0 | €8 | +€8 | |
| Recurring financial income | 75 | €0 | €8 | +€8 | |
| Financial charges | 65/66B | €68 | €72 | +€4 | +6.4% |
| Recurring financial charges | 65 | €68 | €72 | +€4 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €9,587 | €1,079 | -€8,508 | -88.7% |
| Income taxes | 67/77 | €3,487 | €513 | -€2,974 | -85.3% |
| Profit (loss) for the period | 9904 | €6,100 | €566 | -€5,534 | -90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,100 | €566 | -€5,534 | -90.7% |
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 31 October 2026 via checked.be.