HOEFMAN-BUYSSE: what changed
HOEFMAN-BUYSSE
Largest movements
- Cash -€18,843
down €18,843 (-22.8%), from €82,671 to €63,828
mainly Receivables within one year (-€14,976) and Other debts (-€8,450)
- Receivables within one year +€14,976
up €14,976 (+504%), from €2,971 to €17,946
of which Trade receivables: +€14,567
- Deferred charges and accrued income +€2,692
up €2,692 (+491%), from €548 to €3,240
- Tangible fixed assets -€1,770
down €1,770 (-46.6%), from €3,798 to €2,028
of which Furniture and vehicles: -€1,266
- Reserves +€18,076
up €18,076 (+39.6%), from €45,700 to €63,775
- Other debts -€8,450
down €8,450 (-53.0%), from €15,950 to €7,500
- Tax, wage and social debts -€6,493
down €6,493 (-70.7%), from €9,181 to €2,688
- Trade debts -€4,928
down €4,928 (-62.6%), from €7,878 to €2,950
- Accrued charges and deferred income -€1,149
down €1,149 (-89.9%), from €1,279 to €130
- Depreciation -€5,232
down €5,232 (-71.2%), from €7,351 to €2,120
- Gross operating margin -€2,906
down €2,906 (-8.3%), from €34,920 to €32,014
- Financial income +€1,840
up €1,840 (+26,169%), from €7 to €1,847
of which Non-recurring financial income: +€1,845
- Financial charges -€1,310
down €1,310 (-88.2%), from €1,485 to €175
- Taxes -€836
down €836 (-13.9%), from €6,037 to €5,200
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,987 | €87,043 | -€2,945 | -3.3% |
| Fixed assets | 21/28 | €3,798 | €2,028 | -€1,770 | -46.6% |
| Tangible fixed assets | 22/27 | €3,798 | €2,028 | -€1,770 | -46.6% |
| Plant, machinery and equipment | 23 | €1,808 | €1,304 | -€504 | -27.9% |
| Furniture and vehicles | 24 | €1,990 | €724 | -€1,266 | -63.6% |
| Current assets | 29/58 | €86,190 | €85,015 | -€1,175 | -1.4% |
| Amounts receivable within one year | 40/41 | €2,971 | €17,946 | +€14,976 | +504% |
| Trade receivables | 40 | €2,971 | €17,538 | +€14,567 | +490% |
| Other amounts receivable | 41 | - | €408 | +€408 | |
| Cash at bank and in hand | 54/58 | €82,671 | €63,828 | -€18,843 | -22.8% |
| Deferred charges and accrued income | 490/1 | €548 | €3,240 | +€2,692 | +491% |
| Total equity and liabilities | 10/49 | €89,987 | €87,043 | -€2,945 | -3.3% |
| Equity | 10/15 | €55,700 | €73,775 | +€18,076 | +32.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €45,700 | €63,775 | +€18,076 | +39.6% |
| Distributable reserves | 133 | €45,700 | €63,775 | +€18,076 | +39.6% |
| Amounts payable | 17/49 | €34,288 | €13,267 | -€21,021 | -61.3% |
| Amounts payable within one year | 42/48 | €33,009 | €13,137 | -€19,871 | -60.2% |
| Trade debts | 44 | €7,878 | €2,950 | -€4,928 | -62.6% |
| Suppliers | 440/4 | €7,878 | €2,950 | -€4,928 | -62.6% |
| Taxes, remuneration and social security | 45 | €9,181 | €2,688 | -€6,493 | -70.7% |
| Taxes | 450/3 | €9,181 | €2,688 | -€6,493 | -70.7% |
| Other amounts payable | 47/48 | €15,950 | €7,500 | -€8,450 | -53.0% |
| Accrued charges and deferred income | 492/3 | €1,279 | €130 | -€1,149 | -89.9% |
| Non-recurring operating income | 76A | €834 | - | -€834 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,351 | €2,120 | -€5,232 | -71.2% |
| Other operating charges | 640/8 | €766 | €790 | +€24 | +3.1% |
| Gross operating margin | 9900 | €34,920 | €32,014 | -€2,906 | -8.3% |
| Operating profit (loss) | 9901 | €26,802 | €29,104 | +€2,302 | +8.6% |
| Financial income | 75/76B | €7 | €1,847 | +€1,840 | +26,169% |
| Recurring financial income | 75 | €7 | €2 | -€5 | -75.5% |
| Non-recurring financial income | 76B | - | €1,845 | +€1,845 | |
| Financial charges | 65/66B | €1,485 | €175 | -€1,310 | -88.2% |
| Recurring financial charges | 65 | €1,485 | €175 | -€1,310 | -88.2% |
| Profit (loss) for the period before taxes | 9903 | €25,324 | €30,776 | +€5,452 | +21.5% |
| Income taxes | 67/77 | €6,037 | €5,200 | -€836 | -13.9% |
| Profit (loss) for the period | 9904 | €19,287 | €25,576 | +€6,289 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,287 | €25,576 | +€6,289 | +32.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.