HKC DEURLE: 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.
HKC DEURLE
Largest movements
- Receivables within one year +€174,909
up €174,909 (+54.8%), from €319,093 to €494,002
of which Other amounts receivable: +€175,591
- Financial fixed assets +€60,000
up €60,000 (+43.6%), from €137,500 to €197,500
- Tangible fixed assets +€50,854
up €50,854 (+98.2%), from €51,792 to €102,646
of which Other tangible fixed assets: +€32,276
- Cash -€44,362
down €44,362 (-65.4%), from €67,812 to €23,450
mainly Contributions, distributions and other (-€484,761) and Receivables within one year (-€174,909)
- Other debts +€395,673
up €395,673 (+2,300%), from €17,200 to €412,872
- Reserves -€179,639
down €179,639 (-37.1%), from €484,761 to €305,122
- Tax, wage and social debts +€51,827
up €51,827 (+818%), from €6,335 to €58,163
of which Taxes: +€51,810
- Short-term financial debts -€19,044
down €19,044 (-29.3%), from €65,000 to €45,956
- Current portion of long-term debt -€16,226
down €16,226 (-100%), from €16,226 to €0
- Gross operating margin +€158,403
up €158,403 (+42.7%), from €371,037 to €529,440
- Taxes +€51,327
up €51,327 (+92.3%), from €55,618 to €106,945
- Staff costs -€24,954
down €24,954 (-19.3%), from €129,019 to €104,065
- Financial income -€9,888
down €9,888 (-37.9%), from €26,102 to €16,214
- Financial charges -€7,440
down €7,440 (-77.4%), from €9,607 to €2,167
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 | €610,815 | €855,467 | +€244,652 | +40.1% |
| Fixed assets | 21/28 | €189,292 | €300,146 | +€110,854 | +58.6% |
| Tangible fixed assets | 22/27 | €51,792 | €102,646 | +€50,854 | +98.2% |
| Furniture and vehicles | 24 | €46,404 | €64,982 | +€18,578 | +40.0% |
| Other tangible fixed assets | 26 | €5,388 | €37,664 | +€32,276 | +599% |
| Financial fixed assets | 28 | €137,500 | €197,500 | +€60,000 | +43.6% |
| Current assets | 29/58 | €421,523 | €555,321 | +€133,798 | +31.7% |
| Amounts receivable within one year | 40/41 | €319,093 | €494,002 | +€174,909 | +54.8% |
| Trade receivables | 40 | €18,711 | €18,029 | -€682 | -3.6% |
| Other amounts receivable | 41 | €300,382 | €475,973 | +€175,591 | +58.5% |
| Current investments | 50/53 | €33,948 | €34,264 | +€316 | +0.9% |
| Cash at bank and in hand | 54/58 | €67,812 | €23,450 | -€44,362 | -65.4% |
| Deferred charges and accrued income | 490/1 | €670 | €3,605 | +€2,935 | +438% |
| Total equity and liabilities | 10/49 | €610,815 | €855,467 | +€244,652 | +40.1% |
| Equity | 10/15 | €489,761 | €310,122 | -€179,639 | -36.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €484,761 | €305,122 | -€179,639 | -37.1% |
| Distributable reserves | 133 | €484,761 | €305,122 | -€179,639 | -37.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €121,054 | €545,345 | +€424,291 | +350% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €121,054 | €545,345 | +€424,291 | +350% |
| Current portion of amounts payable after more than one year | 42 | €16,226 | €0 | -€16,226 | -100% |
| Financial debts | 43 | €65,000 | €45,956 | -€19,044 | -29.3% |
| Credit institutions | 430/8 | €65,000 | €45,956 | -€19,044 | -29.3% |
| Trade debts | 44 | €16,293 | €28,354 | +€12,061 | +74.0% |
| Suppliers | 440/4 | €16,293 | €28,354 | +€12,061 | +74.0% |
| Taxes, remuneration and social security | 45 | €6,335 | €58,163 | +€51,827 | +818% |
| Taxes | 450/3 | €0 | €51,810 | +€51,810 | |
| Remuneration and social security | 454/9 | €6,335 | €6,353 | +€18 | +0.3% |
| Other amounts payable | 47/48 | €17,200 | €412,872 | +€395,673 | +2,300% |
| Remuneration, social security and pensions | 62 | €129,019 | €104,065 | -€24,954 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,178 | €26,597 | +€6,419 | +31.8% |
| Other operating charges | 640/8 | €755 | €758 | +€3 | +0.4% |
| Gross operating margin | 9900 | €371,037 | €529,440 | +€158,403 | +42.7% |
| Operating profit (loss) | 9901 | €221,086 | €398,021 | +€176,935 | +80.0% |
| Financial income | 75/76B | €26,102 | €16,214 | -€9,888 | -37.9% |
| Recurring financial income | 75 | €26,102 | €16,214 | -€9,888 | -37.9% |
| Financial charges | 65/66B | €9,607 | €2,167 | -€7,440 | -77.4% |
| Recurring financial charges | 65 | €9,607 | €2,167 | -€7,440 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | €237,581 | €412,067 | +€174,486 | +73.4% |
| Income taxes | 67/77 | €55,618 | €106,945 | +€51,327 | +92.3% |
| Profit (loss) for the period | 9904 | €181,963 | €305,122 | +€123,159 | +67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €181,963 | €305,122 | +€123,159 | +67.7% |
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 27 October 2026 via checked.be.