hoeve loteling: 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 loteling
Largest movements
- Receivables within one year -€63,170
down €63,170 (-19.6%), from €321,530 to €258,360
- Cash +€19,362
up €19,362 (+347%), from €5,588 to €24,949
mainly Net result for the year (+€77,055) and Receivables within one year (+€63,170)
- Current portion of long-term debt -€69,355
down €69,355 (-14.1%), from €490,918 to €421,563
- Other debts +€13,880
up €13,880 (+13.6%), from €101,964 to €115,844
- Financial charges -€11,078
down €11,078 (-35.2%), from €31,477 to €20,399
- Gross operating margin +€7,540
up €7,540 (+6.2%), from €122,605 to €130,145
- Taxes +€4,855
up €4,855 (+23.3%), from €20,830 to €25,685
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 | €711,531 | €661,418 | -€50,113 | -7.0% |
| Fixed assets | 21/28 | €378,681 | €376,634 | -€2,047 | -0.5% |
| Tangible fixed assets | 22/27 | €378,681 | €376,634 | -€2,047 | -0.5% |
| Land and buildings | 22 | €370,257 | €370,257 | = | 0.0% |
| Plant, machinery and equipment | 23 | €8,424 | €6,377 | -€2,047 | -24.3% |
| Current assets | 29/58 | €332,850 | €284,784 | -€48,066 | -14.4% |
| Amounts receivable within one year | 40/41 | €321,530 | €258,360 | -€63,170 | -19.6% |
| Other amounts receivable | 41 | €321,530 | €258,360 | -€63,170 | -19.6% |
| Cash at bank and in hand | 54/58 | €5,588 | €24,949 | +€19,362 | +347% |
| Deferred charges and accrued income | 490/1 | €5,732 | €1,475 | -€4,257 | -74.3% |
| Total equity and liabilities | 10/49 | €711,531 | €661,418 | -€50,113 | -7.0% |
| Equity | 10/15 | €116,605 | €116,610 | +€5 | 0.0% |
| Contributions | 10/11 | €106,000 | €106,000 | = | 0.0% |
| Reserves | 13 | €10,600 | €10,600 | = | 0.0% |
| Distributable reserves | 133 | €10,600 | €10,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5 | €10 | +€5 | +104% |
| Amounts payable | 17/49 | €594,926 | €544,808 | -€50,118 | -8.4% |
| Amounts payable within one year | 42/48 | €594,885 | €544,807 | -€50,078 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €490,918 | €421,563 | -€69,355 | -14.1% |
| Trade debts | 44 | €1,173 | €3,715 | +€2,542 | +217% |
| Suppliers | 440/4 | €1,173 | €3,715 | +€2,542 | +217% |
| Taxes, remuneration and social security | 45 | €830 | €3,685 | +€2,855 | +344% |
| Taxes | 450/3 | €830 | €3,685 | +€2,855 | +344% |
| Other amounts payable | 47/48 | €101,964 | €115,844 | +€13,880 | +13.6% |
| Accrued charges and deferred income | 492/3 | €41 | €1 | -€40 | -97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,786 | €2,047 | +€261 | +14.6% |
| Other operating charges | 640/8 | €5,379 | €4,959 | -€420 | -7.8% |
| Gross operating margin | 9900 | €122,605 | €130,145 | +€7,540 | +6.2% |
| Operating profit (loss) | 9901 | €115,440 | €123,139 | +€7,699 | +6.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €31,477 | €20,399 | -€11,078 | -35.2% |
| Recurring financial charges | 65 | €31,477 | €20,399 | -€11,078 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €83,963 | €102,740 | +€18,777 | +22.4% |
| Income taxes | 67/77 | €20,830 | €25,685 | +€4,855 | +23.3% |
| Profit (loss) for the period | 9904 | €63,133 | €77,055 | +€13,922 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,133 | €77,055 | +€13,922 | +22.1% |
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 29 October 2026 via checked.be.