Hobby Vert Beauraing: 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.
Hobby Vert Beauraing
Largest movements
- Cash -€24,732
down €24,732 (-25.3%), from €97,869 to €73,137
mainly Debts after one year (-€20,918) and Stocks and contracts (-€15,841)
- Stocks and contracts +€15,841
up €15,841 (+12.0%), from €131,478 to €147,319
- Receivables within one year +€7,242
up €7,242 (+73.8%), from €9,815 to €17,057
of which Other amounts receivable: +€10,675
- Trade debts +€22,039
up €22,039 (+26.2%), from €83,962 to €106,001
- Debts after one year -€20,918
down €20,918 (-17.1%), from €122,277 to €101,359
- Tax, wage and social debts +€5,836
up €5,836 (+76.0%), from €7,679 to €13,515
of which Remuneration and social security: +€8,798
- Staff costs +€16,276
up €16,276 (+32.8%), from €49,625 to €65,901
- Gross operating margin -€7,160
down €7,160 (-8.3%), from €85,803 to €78,644
- Depreciation +€2,808
up €2,808 (+96.6%), from €2,906 to €5,714
- Financial income -€1,472
no longer reported in 2025 (was €1,472)
- Other operating charges -€1,388
down €1,388 (-26.1%), from €5,308 to €3,920
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 | €263,692 | €262,638 | -€1,054 | -0.4% |
| Fixed assets | 21/28 | €21,609 | €22,086 | +€476 | +2.2% |
| Tangible fixed assets | 22/27 | €21,484 | €21,961 | +€476 | +2.2% |
| Land and buildings | 22 | €7,331 | €6,895 | -€436 | -5.9% |
| Plant, machinery and equipment | 23 | - | €2,100 | +€2,100 | |
| Furniture and vehicles | 24 | €9,039 | €9,897 | +€858 | +9.5% |
| Other tangible fixed assets | 26 | €5,114 | €3,068 | -€2,046 | -40.0% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €242,083 | €240,553 | -€1,530 | -0.6% |
| Stocks and contracts in progress | 3 | €131,478 | €147,319 | +€15,841 | +12.0% |
| Stocks | 30/36 | €131,478 | €147,319 | +€15,841 | +12.0% |
| Amounts receivable within one year | 40/41 | €9,815 | €17,057 | +€7,242 | +73.8% |
| Trade receivables | 40 | €6,372 | €2,939 | -€3,433 | -53.9% |
| Other amounts receivable | 41 | €3,443 | €14,118 | +€10,675 | +310% |
| Cash at bank and in hand | 54/58 | €97,869 | €73,137 | -€24,732 | -25.3% |
| Deferred charges and accrued income | 490/1 | €2,921 | €3,040 | +€120 | +4.1% |
| Total equity and liabilities | 10/49 | €263,692 | €262,638 | -€1,054 | -0.4% |
| Equity | 10/15 | €22,938 | €18,163 | -€4,775 | -20.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,338 | €1,860 | -€2,478 | -57.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,478 | - | -€2,478 | |
| Profit (loss) carried forward | 14 | - | -€2,297 | -€2,297 | |
| Amounts payable | 17/49 | €240,754 | €244,476 | +€3,721 | +1.5% |
| Amounts payable after more than one year | 17 | €122,277 | €101,359 | -€20,918 | -17.1% |
| Trade debts | 175 | €122,277 | €101,359 | -€20,918 | -17.1% |
| Amounts payable within one year | 42/48 | €117,991 | €143,117 | +€25,126 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €23,777 | €21,918 | -€1,859 | -7.8% |
| Trade debts | 44 | €83,962 | €106,001 | +€22,039 | +26.2% |
| Suppliers | 440/4 | €83,962 | €106,001 | +€22,039 | +26.2% |
| Advances received on contracts in progress | 46 | €889 | - | -€889 | |
| Taxes, remuneration and social security | 45 | €7,679 | €13,515 | +€5,836 | +76.0% |
| Taxes | 450/3 | €4,875 | €1,913 | -€2,962 | -60.8% |
| Remuneration and social security | 454/9 | €2,804 | €11,602 | +€8,798 | +314% |
| Other amounts payable | 47/48 | €1,683 | €1,683 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €487 | - | -€487 | |
| Remuneration, social security and pensions | 62 | €49,625 | €65,901 | +€16,276 | +32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,906 | €5,714 | +€2,808 | +96.6% |
| Other operating charges | 640/8 | €5,308 | €3,920 | -€1,388 | -26.1% |
| Non-recurring operating charges | 66A | €300 | €275 | -€25 | -8.3% |
| Gross operating margin | 9900 | €85,803 | €78,644 | -€7,160 | -8.3% |
| Operating profit (loss) | 9901 | €27,664 | €2,834 | -€24,830 | -89.8% |
| Financial income | 75/76B | €1,472 | - | -€1,472 | |
| Recurring financial income | 75 | €1,472 | - | -€1,472 | |
| Financial charges | 65/66B | €6,595 | €7,609 | +€1,014 | +15.4% |
| Recurring financial charges | 65 | €6,595 | €7,609 | +€1,014 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €22,541 | -€4,775 | -€27,317 | |
| Income taxes | 67/77 | €927 | - | -€927 | |
| Profit (loss) for the period | 9904 | €21,614 | -€4,775 | -€26,390 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,614 | -€4,775 | -€26,390 |
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 21 October 2026 via checked.be.