HOEVE DE BEK: 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.
HOEVE DE BEK
Largest movements
- Tangible fixed assets -€7,692
down €7,692 (-19.1%), from €40,188 to €32,496
of which Other tangible fixed assets: -€5,052
- Cash +€1,914
up €1,914 (+12.3%), from €15,526 to €17,440
mainly Depreciation (+€7,692) and Trade debts (+€1,612)
- Receivables within one year +€640
up €640 (+13.8%), from €4,647 to €5,287
- Debts after one year -€5,000
down €5,000 (-50.0%), from €10,000 to €5,000
- Trade debts +€1,612
up €1,612 (+223%), from €722 to €2,334
- Other debts -€763
down €763 (-58.9%), from €1,296 to €532
- Gross operating margin -€1,410
down €1,410 (-14.1%), from €9,986 to €8,576
- Other operating charges -€423
down €423 (-40.6%), from €1,043 to €620
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 | €61,937 | €57,072 | -€4,865 | -7.9% |
| Fixed assets | 21/28 | €40,188 | €32,496 | -€7,692 | -19.1% |
| Tangible fixed assets | 22/27 | €40,188 | €32,496 | -€7,692 | -19.1% |
| Plant, machinery and equipment | 23 | €5,180 | €2,590 | -€2,590 | -50.0% |
| Furniture and vehicles | 24 | €50 | €0 | -€50 | -100% |
| Other tangible fixed assets | 26 | €34,958 | €29,906 | -€5,052 | -14.5% |
| Current assets | 29/58 | €21,748 | €24,575 | +€2,827 | +13.0% |
| Amounts receivable within one year | 40/41 | €4,647 | €5,287 | +€640 | +13.8% |
| Trade receivables | 40 | €4,647 | €5,287 | +€640 | +13.8% |
| Current investments | 50/53 | €1,350 | €1,350 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,526 | €17,440 | +€1,914 | +12.3% |
| Deferred charges and accrued income | 490/1 | €226 | €498 | +€272 | +121% |
| Total equity and liabilities | 10/49 | €61,937 | €57,072 | -€4,865 | -7.9% |
| Equity | 10/15 | €43,520 | €43,409 | -€111 | -0.3% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,080 | -€25,191 | -€111 | -0.4% |
| Amounts payable | 17/49 | €18,416 | €13,663 | -€4,754 | -25.8% |
| Amounts payable after more than one year | 17 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Financial debts | 170/4 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Amounts payable within one year | 42/48 | €8,416 | €8,663 | +€246 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €722 | €2,334 | +€1,612 | +223% |
| Suppliers | 440/4 | €722 | €2,334 | +€1,612 | +223% |
| Taxes, remuneration and social security | 45 | €1,399 | €797 | -€602 | -43.0% |
| Taxes | 450/3 | €1,399 | €797 | -€602 | -43.0% |
| Other amounts payable | 47/48 | €1,296 | €532 | -€763 | -58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,747 | €7,692 | -€55 | -0.7% |
| Other operating charges | 640/8 | €1,043 | €620 | -€423 | -40.6% |
| Gross operating margin | 9900 | €9,986 | €8,576 | -€1,410 | -14.1% |
| Operating profit (loss) | 9901 | €1,196 | €264 | -€932 | -77.9% |
| Financial income | 75/76B | €4 | €5 | +€1 | +22.8% |
| Recurring financial income | 75 | €4 | €5 | +€1 | +22.8% |
| Financial charges | 65/66B | €478 | €381 | -€98 | -20.5% |
| Recurring financial charges | 65 | €478 | €381 | -€98 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €722 | -€111 | -€833 | |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €722 | -€111 | -€833 | |
| Profit (loss) for the period to be appropriated | 9905 | €722 | -€111 | -€833 |
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 17 October 2026 via checked.be.