Hoeks Diane: 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.
Hoeks Diane
Largest movements
- Cash +€55,216
up €55,216 (+32.8%), from €168,131 to €223,347
mainly Net result for the year (+€76,807) and Other debts (+€45,654)
- Tangible fixed assets -€21,208
down €21,208 (-29.2%), from €72,518 to €51,310
of which Land and buildings: -€11,532
- Receivables within one year -€8,379
down €8,379 (-45.4%), from €18,456 to €10,077
of which Other amounts receivable: -€8,401
- Stocks and contracts -€8,154
down €8,154 (-4.4%), from €184,084 to €175,930
- Other debts +€45,654
up €45,654 (+432%), from €10,570 to €56,224
- Trade debts -€31,013
down €31,013 (-57.7%), from €53,712 to €22,700
- Reserves +€24,157
up €24,157 (+6.5%), from €370,735 to €394,892
- Debts after one year -€17,646
down €17,646 (-46.1%), from €38,239 to €20,593
of which Other amounts payable: -€17,646
- Tax, wage and social debts -€7,996
down €7,996 (-17.1%), from €46,741 to €38,745
of which Remuneration and social security: -€11,656
- Gross operating margin +€37,544
up €37,544 (+13.2%), from €285,454 to €322,998
- Taxes +€14,412
up €14,412 (+56.0%), from €25,723 to €40,136
- Staff costs +€12,168
up €12,168 (+7.4%), from €163,505 to €175,673
- Depreciation -€9,558
down €9,558 (-31.1%), from €30,766 to €21,208
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 | €557,279 | €576,006 | +€18,727 | +3.4% |
| Fixed assets | 21/28 | €73,283 | €52,075 | -€21,208 | -28.9% |
| Tangible fixed assets | 22/27 | €72,518 | €51,310 | -€21,208 | -29.2% |
| Land and buildings | 22 | €55,519 | €43,987 | -€11,532 | -20.8% |
| Plant, machinery and equipment | 23 | €12,253 | €7,260 | -€4,993 | -40.7% |
| Furniture and vehicles | 24 | €4,746 | €63 | -€4,683 | -98.7% |
| Financial fixed assets | 28 | €765 | €765 | = | 0.0% |
| Current assets | 29/58 | €483,996 | €523,931 | +€39,935 | +8.3% |
| Stocks and contracts in progress | 3 | €184,084 | €175,930 | -€8,154 | -4.4% |
| Stocks | 30/36 | €184,084 | €175,930 | -€8,154 | -4.4% |
| Amounts receivable within one year | 40/41 | €18,456 | €10,077 | -€8,379 | -45.4% |
| Trade receivables | 40 | €342 | €363 | +€21 | +6.3% |
| Other amounts receivable | 41 | €18,114 | €9,714 | -€8,401 | -46.4% |
| Current investments | 50/53 | €107,647 | €108,771 | +€1,124 | +1.0% |
| Cash at bank and in hand | 54/58 | €168,131 | €223,347 | +€55,216 | +32.8% |
| Deferred charges and accrued income | 490/1 | €5,678 | €5,807 | +€129 | +2.3% |
| Total equity and liabilities | 10/49 | €557,279 | €576,006 | +€18,727 | +3.4% |
| Equity | 10/15 | €406,735 | €430,892 | +€24,157 | +5.9% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Reserves | 13 | €370,735 | €394,892 | +€24,157 | +6.5% |
| Distributable reserves | 133 | €370,735 | €394,892 | +€24,157 | +6.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €150,545 | €145,115 | -€5,430 | -3.6% |
| Amounts payable after more than one year | 17 | €38,239 | €20,593 | -€17,646 | -46.1% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €38,239 | €20,593 | -€17,646 | -46.1% |
| Amounts payable within one year | 42/48 | €112,248 | €121,450 | +€9,202 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €1,225 | €0 | -€1,225 | -100% |
| Trade debts | 44 | €53,712 | €22,700 | -€31,013 | -57.7% |
| Suppliers | 440/4 | €53,712 | €22,700 | -€31,013 | -57.7% |
| Advances received on contracts in progress | 46 | €0 | €3,781 | +€3,781 | |
| Taxes, remuneration and social security | 45 | €46,741 | €38,745 | -€7,996 | -17.1% |
| Taxes | 450/3 | €10,912 | €14,572 | +€3,660 | +33.5% |
| Remuneration and social security | 454/9 | €35,829 | €24,173 | -€11,656 | -32.5% |
| Other amounts payable | 47/48 | €10,570 | €56,224 | +€45,654 | +432% |
| Accrued charges and deferred income | 492/3 | €58 | €3,072 | +€3,014 | +5,186% |
| Remuneration, social security and pensions | 62 | €163,505 | €175,673 | +€12,168 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,766 | €21,208 | -€9,558 | -31.1% |
| Other operating charges | 640/8 | €6,097 | €4,308 | -€1,789 | -29.3% |
| Gross operating margin | 9900 | €285,454 | €322,998 | +€37,544 | +13.2% |
| Operating profit (loss) | 9901 | €85,085 | €121,809 | +€36,724 | +43.2% |
| Financial income | 75/76B | €2,441 | €3,612 | +€1,172 | +48.0% |
| Recurring financial income | 75 | €2,441 | €3,612 | +€1,172 | +48.0% |
| Financial charges | 65/66B | €10,044 | €8,479 | -€1,566 | -15.6% |
| Recurring financial charges | 65 | €10,044 | €8,479 | -€1,566 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €77,481 | €116,943 | +€39,462 | +50.9% |
| Income taxes | 67/77 | €25,723 | €40,136 | +€14,412 | +56.0% |
| Profit (loss) for the period | 9904 | €51,758 | €76,807 | +€25,049 | +48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €51,758 | €76,807 | +€25,049 | +48.4% |
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.