HOECITYBEKE: 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.
HOECITYBEKE
Largest movements
- Receivables within one year +€29,759
up €29,759 (+227%), from €13,110 to €42,869
- Trade debts +€37,258
up €37,258 (+196%), from €19,030 to €56,288
- Debts after one year -€12,462
down €12,462 (-3.3%), from €381,652 to €369,189
of which Other amounts payable: -€12,462
- Gross operating margin +€32,983
up €32,983 (+178%), from €18,505 to €51,487
- Staff costs +€4,307
up €4,307 (+10.6%), from €40,721 to €45,028
- Financial charges +€1,916
up €1,916 (+363%), from €528 to €2,444
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 | €614,667 | €643,780 | +€29,112 | +4.7% |
| Fixed assets | 21/28 | €600,363 | €600,363 | = | 0.0% |
| Financial fixed assets | 28 | €600,363 | €600,363 | = | 0.0% |
| Current assets | 29/58 | €14,304 | €43,417 | +€29,112 | +204% |
| Amounts receivable within one year | 40/41 | €13,110 | €42,869 | +€29,759 | +227% |
| Trade receivables | 40 | €13,110 | €42,869 | +€29,759 | +227% |
| Cash at bank and in hand | 54/58 | €1,104 | €439 | -€665 | -60.3% |
| Deferred charges and accrued income | 490/1 | €91 | €109 | +€18 | +20.1% |
| Total equity and liabilities | 10/49 | €614,667 | €643,780 | +€29,112 | +4.7% |
| Equity | 10/15 | €211,005 | €214,536 | +€3,530 | +1.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €201,005 | €204,536 | +€3,530 | +1.8% |
| Amounts payable | 17/49 | €403,662 | €429,244 | +€25,582 | +6.3% |
| Amounts payable after more than one year | 17 | €381,652 | €369,189 | -€12,462 | -3.3% |
| Financial debts | 170/4 | €350,000 | €350,000 | = | 0.0% |
| Other amounts payable | 178/9 | €31,652 | €19,189 | -€12,462 | -39.4% |
| Amounts payable within one year | 42/48 | €22,010 | €60,055 | +€38,044 | +173% |
| Trade debts | 44 | €19,030 | €56,288 | +€37,258 | +196% |
| Suppliers | 440/4 | €19,030 | €56,288 | +€37,258 | +196% |
| Taxes, remuneration and social security | 45 | €2,980 | €3,767 | +€786 | +26.4% |
| Taxes | 450/3 | €2,930 | €3,767 | +€836 | +28.5% |
| Remuneration and social security | 454/9 | €50 | - | -€50 | |
| Remuneration, social security and pensions | 62 | €40,721 | €45,028 | +€4,307 | +10.6% |
| Other operating charges | 640/8 | €979 | €488 | -€490 | -50.1% |
| Gross operating margin | 9900 | €18,505 | €51,487 | +€32,983 | +178% |
| Operating profit (loss) | 9901 | -€23,195 | €5,971 | +€29,166 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €528 | €2,444 | +€1,916 | +363% |
| Recurring financial charges | 65 | €528 | €2,444 | +€1,916 | +363% |
| Profit (loss) for the period before taxes | 9903 | -€23,723 | €3,530 | +€27,253 | |
| Profit (loss) for the period | 9904 | -€23,723 | €3,530 | +€27,253 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,723 | €3,530 | +€27,253 |
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 20 October 2026 via checked.be.