HOEVE LIEKENS: what changed
HOEVE LIEKENS
Largest movements
- Receivables within one year -€158,889
down €158,889 (-97.5%), from €162,903 to €4,014
of which Other amounts receivable: -€149,301
- Cash +€29,410
up €29,410 (+49.6%), from €59,255 to €88,665
mainly Receivables within one year (+€158,889) and Trade debts (+€32,680)
- Stocks and contracts +€8,666
up €8,666 (+33.7%), from €25,678 to €34,344
- Deferred charges and accrued income +€4,254
up €4,254 (+745%), from €571 to €4,825
- Other debts -€140,593
down €140,593 (-99.0%), from €142,000 to €1,407
- Trade debts +€32,680
up €32,680 (+275%), from €11,880 to €44,560
- Tax, wage and social debts -€9,749
down €9,749 (-31.4%), from €31,035 to €21,286
of which Remuneration and social security: -€7,208
- Staff costs +€53,858
up €53,858 (+39.4%), from €136,601 to €190,459
- Depreciation -€29,276
down €29,276 (-60.2%), from €48,611 to €19,335
- Gross operating margin +€20,340
up €20,340 (+10.7%), from €189,247 to €209,587
- Financial income -€7,619
down €7,619 (-77.3%), from €9,862 to €2,242
- Taxes -€2,772
down €2,772 (-72.1%), from €3,843 to €1,071
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 | €340,557 | €220,628 | -€119,929 | -35.2% |
| Fixed assets | 21/28 | €43,125 | €39,755 | -€3,370 | -7.8% |
| Tangible fixed assets | 22/27 | €43,125 | €39,755 | -€3,370 | -7.8% |
| Plant, machinery and equipment | 23 | €16,648 | €18,801 | +€2,153 | +12.9% |
| Furniture and vehicles | 24 | €13,881 | €2,526 | -€11,355 | -81.8% |
| Other tangible fixed assets | 26 | €12,596 | €18,428 | +€5,832 | +46.3% |
| Current assets | 29/58 | €297,432 | €180,873 | -€116,559 | -39.2% |
| Stocks and contracts in progress | 3 | €25,678 | €34,344 | +€8,666 | +33.7% |
| Stocks | 30/36 | €25,678 | €34,344 | +€8,666 | +33.7% |
| Amounts receivable within one year | 40/41 | €162,903 | €4,014 | -€158,889 | -97.5% |
| Trade receivables | 40 | €9,650 | €62 | -€9,588 | -99.4% |
| Other amounts receivable | 41 | €153,253 | €3,952 | -€149,301 | -97.4% |
| Current investments | 50/53 | €49,025 | €49,025 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,255 | €88,665 | +€29,410 | +49.6% |
| Deferred charges and accrued income | 490/1 | €571 | €4,825 | +€4,254 | +745% |
| Total equity and liabilities | 10/49 | €340,557 | €220,628 | -€119,929 | -35.2% |
| Equity | 10/15 | €155,642 | €153,375 | -€2,267 | -1.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €94,765 | €94,765 | = | 0.0% |
| Distributable reserves | 133 | €94,765 | €94,765 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,877 | €39,610 | -€2,267 | -5.4% |
| Amounts payable | 17/49 | €184,915 | €67,253 | -€117,662 | -63.6% |
| Amounts payable within one year | 42/48 | €184,915 | €67,253 | -€117,662 | -63.6% |
| Trade debts | 44 | €11,880 | €44,560 | +€32,680 | +275% |
| Suppliers | 440/4 | €11,880 | €44,560 | +€32,680 | +275% |
| Taxes, remuneration and social security | 45 | €31,035 | €21,286 | -€9,749 | -31.4% |
| Taxes | 450/3 | €3,084 | €542 | -€2,542 | -82.4% |
| Remuneration and social security | 454/9 | €27,951 | €20,744 | -€7,208 | -25.8% |
| Other amounts payable | 47/48 | €142,000 | €1,407 | -€140,593 | -99.0% |
| Remuneration, social security and pensions | 62 | €136,601 | €190,459 | +€53,858 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,611 | €19,335 | -€29,276 | -60.2% |
| Other operating charges | 640/8 | €684 | €1,618 | +€934 | +137% |
| Gross operating margin | 9900 | €189,247 | €209,587 | +€20,340 | +10.7% |
| Operating profit (loss) | 9901 | €3,352 | -€1,825 | -€5,177 | |
| Financial income | 75/76B | €9,862 | €2,242 | -€7,619 | -77.3% |
| Recurring financial income | 75 | €9,862 | €2,242 | -€7,619 | -77.3% |
| Financial charges | 65/66B | €2,828 | €1,613 | -€1,215 | -43.0% |
| Recurring financial charges | 65 | €2,828 | €1,613 | -€1,215 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €10,386 | -€1,196 | -€11,582 | |
| Income taxes | 67/77 | €3,843 | €1,071 | -€2,772 | -72.1% |
| Profit (loss) for the period | 9904 | €6,543 | -€2,267 | -€8,810 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,543 | -€2,267 | -€8,810 |
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 5 November 2026 via checked.be.