Hoeve De Kerpel: 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 Kerpel
Largest movements
- Tangible fixed assets -€5,624
down €5,624 (-15.2%), from €37,107 to €31,483
- Receivables within one year +€3,931
up €3,931 (+8.7%), from €45,432 to €49,363
of which Other amounts receivable: +€4,564
- Cash +€2,371
up €2,371 (+69.8%), from €3,399 to €5,770
mainly Other debts (+€18,314) and Depreciation (+€5,624)
- Stocks and contracts -€2,100
down €2,100 (-59.2%), from €3,550 to €1,450
- Other debts +€18,314
new in 2025: €18,314
- Trade debts -€11,013
down €11,013 (-61.1%), from €18,029 to €7,016
- Profit (loss) carried forward -€6,015
down €6,015 (-36.0%), from -€16,710 to -€22,725
- Accrued charges and deferred income -€1,437
down €1,437 (-65.3%), from €2,200 to €763
- Gross operating margin +€10,612
up €10,612, from -€9,094 to €1,518
- Depreciation -€907
down €907 (-13.9%), from €6,531 to €5,624
- Other operating charges +€759
up €759 (+169%), from €448 to €1,206
- Financial income -€519
down €519 (-80.2%), from €648 to €128
- Financial charges -€454
down €454 (-35.3%), from €1,285 to €831
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 | €89,488 | €88,468 | -€1,019 | -1.1% |
| Fixed assets | 21/28 | €37,107 | €31,483 | -€5,624 | -15.2% |
| Tangible fixed assets | 22/27 | €37,107 | €31,483 | -€5,624 | -15.2% |
| Plant, machinery and equipment | 23 | €9,221 | €6,781 | -€2,440 | -26.5% |
| Furniture and vehicles | 24 | €3,261 | €1,990 | -€1,271 | -39.0% |
| Other tangible fixed assets | 26 | €24,626 | €22,713 | -€1,913 | -7.8% |
| Current assets | 29/58 | €52,381 | €56,985 | +€4,605 | +8.8% |
| Stocks and contracts in progress | 3 | €3,550 | €1,450 | -€2,100 | -59.2% |
| Stocks | 30/36 | €3,550 | €1,450 | -€2,100 | -59.2% |
| Amounts receivable within one year | 40/41 | €45,432 | €49,363 | +€3,931 | +8.7% |
| Trade receivables | 40 | €15,318 | €14,685 | -€634 | -4.1% |
| Other amounts receivable | 41 | €30,114 | €34,678 | +€4,564 | +15.2% |
| Cash at bank and in hand | 54/58 | €3,399 | €5,770 | +€2,371 | +69.8% |
| Deferred charges and accrued income | 490/1 | - | €403 | +€403 | |
| Total equity and liabilities | 10/49 | €89,488 | €88,468 | -€1,019 | -1.1% |
| Equity | 10/15 | €7,290 | €1,275 | -€6,015 | -82.5% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,710 | -€22,725 | -€6,015 | -36.0% |
| Amounts payable | 17/49 | €82,197 | €87,193 | +€4,996 | +6.1% |
| Amounts payable after more than one year | 17 | €61,100 | €61,100 | = | 0.0% |
| Financial debts | 170/4 | €61,100 | €61,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,897 | €25,330 | +€6,432 | +34.0% |
| Trade debts | 44 | €18,029 | €7,016 | -€11,013 | -61.1% |
| Suppliers | 440/4 | €18,029 | €7,016 | -€11,013 | -61.1% |
| Taxes, remuneration and social security | 45 | €868 | €0 | -€868 | -100% |
| Taxes | 450/3 | €868 | €0 | -€868 | -100% |
| Other amounts payable | 47/48 | - | €18,314 | +€18,314 | |
| Accrued charges and deferred income | 492/3 | €2,200 | €763 | -€1,437 | -65.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,531 | €5,624 | -€907 | -13.9% |
| Other operating charges | 640/8 | €448 | €1,206 | +€759 | +169% |
| Gross operating margin | 9900 | -€9,094 | €1,518 | +€10,612 | |
| Operating profit (loss) | 9901 | -€16,072 | -€5,312 | +€10,760 | +66.9% |
| Financial income | 75/76B | €648 | €128 | -€519 | -80.2% |
| Recurring financial income | 75 | €648 | €128 | -€519 | -80.2% |
| Financial charges | 65/66B | €1,285 | €831 | -€454 | -35.3% |
| Recurring financial charges | 65 | €1,285 | €831 | -€454 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,710 | -€6,015 | +€10,695 | +64.0% |
| Profit (loss) for the period | 9904 | -€16,710 | -€6,015 | +€10,695 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,710 | -€6,015 | +€10,695 | +64.0% |
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 27 October 2026 via checked.be.