HILDE PETROONS: 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.
HILDE PETROONS
Largest movements
- Tangible fixed assets -€21,109
down €21,109 (-28.4%), from €74,447 to €53,338
of which Land and buildings: -€21,958
- Cash +€16,581
up €16,581 (+18.9%), from €87,736 to €104,317
mainly Depreciation (+€22,772) and Net result for the year (+€19,753)
- Stocks and contracts -€2,771
down €2,771 (-33.5%), from €8,277 to €5,506
- Other debts -€23,637
down €23,637 (-50.1%), from €47,213 to €23,576
- Reserves +€19,753
up €19,753 (+22.4%), from €88,356 to €108,109
of which Distributable reserves: +€19,753
- Trade debts -€3,476
down €3,476 (-32.1%), from €10,842 to €7,366
- Staff costs -€32,788
down €32,788 (-58.9%), from €55,711 to €22,923
- Gross operating margin -€28,379
down €28,379 (-25.4%), from €111,695 to €83,316
- Financial income -€1,528
down €1,528 (-95.1%), from €1,607 to €79
- Financial charges +€1,424
up €1,424 (+108%), from €1,320 to €2,745
- Depreciation -€1,375
down €1,375 (-5.7%), from €24,148 to €22,772
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 | €175,451 | €168,856 | -€6,595 | -3.8% |
| Fixed assets | 21/28 | €74,447 | €53,338 | -€21,109 | -28.4% |
| Tangible fixed assets | 22/27 | €74,447 | €53,338 | -€21,109 | -28.4% |
| Land and buildings | 22 | €73,073 | €51,115 | -€21,958 | -30.0% |
| Furniture and vehicles | 24 | €899 | €1,985 | +€1,086 | +121% |
| Other tangible fixed assets | 26 | €476 | €238 | -€238 | -50.0% |
| Current assets | 29/58 | €101,004 | €115,518 | +€14,514 | +14.4% |
| Stocks and contracts in progress | 3 | €8,277 | €5,506 | -€2,771 | -33.5% |
| Stocks | 30/36 | €8,277 | €5,506 | -€2,771 | -33.5% |
| Amounts receivable within one year | 40/41 | €3,205 | €4,148 | +€943 | +29.4% |
| Trade receivables | 40 | €1,743 | €4,031 | +€2,287 | +131% |
| Other amounts receivable | 41 | €1,462 | €117 | -€1,345 | -92.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €87,736 | €104,317 | +€16,581 | +18.9% |
| Deferred charges and accrued income | 490/1 | €1,786 | €1,547 | -€238 | -13.3% |
| Total equity and liabilities | 10/49 | €175,451 | €168,856 | -€6,595 | -3.8% |
| Equity | 10/15 | €106,956 | €126,709 | +€19,753 | +18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,356 | €108,109 | +€19,753 | +22.4% |
| Non-distributable reserves | 130/1 | €3,508 | €3,508 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,508 | €3,508 | = | 0.0% |
| Distributable reserves | 133 | €84,848 | €104,601 | +€19,753 | +23.3% |
| Amounts payable | 17/49 | €68,495 | €42,147 | -€26,348 | -38.5% |
| Amounts payable within one year | 42/48 | €68,495 | €42,147 | -€26,348 | -38.5% |
| Trade debts | 44 | €10,842 | €7,366 | -€3,476 | -32.1% |
| Suppliers | 440/4 | €10,842 | €7,366 | -€3,476 | -32.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €10,441 | €11,206 | +€765 | +7.3% |
| Taxes | 450/3 | €5,999 | €5,528 | -€471 | -7.9% |
| Remuneration and social security | 454/9 | €4,441 | €5,678 | +€1,237 | +27.8% |
| Other amounts payable | 47/48 | €47,213 | €23,576 | -€23,637 | -50.1% |
| Remuneration, social security and pensions | 62 | €55,711 | €22,923 | -€32,788 | -58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,148 | €22,772 | -€1,375 | -5.7% |
| Other operating charges | 640/8 | €4,763 | €4,826 | +€63 | +1.3% |
| Non-recurring operating charges | 66A | - | €596 | +€596 | |
| Gross operating margin | 9900 | €111,695 | €83,316 | -€28,379 | -25.4% |
| Operating profit (loss) | 9901 | €27,074 | €32,200 | +€5,126 | +18.9% |
| Financial income | 75/76B | €1,607 | €79 | -€1,528 | -95.1% |
| Recurring financial income | 75 | €1,607 | €79 | -€1,528 | -95.1% |
| Financial charges | 65/66B | €1,320 | €2,745 | +€1,424 | +108% |
| Recurring financial charges | 65 | €1,320 | €2,745 | +€1,424 | +108% |
| Profit (loss) for the period before taxes | 9903 | €27,361 | €29,534 | +€2,173 | +7.9% |
| Income taxes | 67/77 | €9,195 | €9,781 | +€585 | +6.4% |
| Profit (loss) for the period | 9904 | €18,166 | €19,753 | +€1,587 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,166 | €19,753 | +€1,587 | +8.7% |
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 20 October 2026 via checked.be.