Hoeve Van Dorslaer: 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 Van Dorslaer
Largest movements
- Cash -€21,336
down €21,336 (-14.2%), from €150,394 to €129,057
mainly Trade debts (-€29,503) and Investment in fixed assets (net) (-€22,771)
- Receivables within one year +€19,921
up €19,921 (+148%), from €13,481 to €33,402
of which Trade receivables: +€30,864
- Tangible fixed assets +€9,147
up €9,147 (+19.7%), from €46,462 to €55,609
of which Plant, machinery and equipment: +€8,875
- Trade debts -€29,503
down €29,503 (-21.5%), from €136,920 to €107,417
- Reserves +€21,100
up €21,100 (+50.5%), from €41,800 to €62,900
- Tax, wage and social debts +€13,033
up €13,033 (+73.3%), from €17,783 to €30,816
of which Taxes: +€7,489
- Other debts +€3,240
up €3,240 (+41.2%), from €7,863 to €11,102
- Staff costs +€16,962
up €16,962 (+93.2%), from €18,191 to €35,153
- Gross operating margin +€12,656
up €12,656 (+19.4%), from €65,301 to €77,957
- Depreciation +€2,397
up €2,397 (+21.4%), from €11,227 to €13,624
- Financial charges -€1,268
down €1,268 (-28.8%), from €4,403 to €3,135
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 | €214,410 | €222,313 | +€7,903 | +3.7% |
| Fixed assets | 21/28 | €46,462 | €55,609 | +€9,147 | +19.7% |
| Tangible fixed assets | 22/27 | €46,462 | €55,609 | +€9,147 | +19.7% |
| Plant, machinery and equipment | 23 | €27,806 | €36,681 | +€8,875 | +31.9% |
| Furniture and vehicles | 24 | €18,656 | €18,928 | +€272 | +1.5% |
| Current assets | 29/58 | €167,948 | €166,704 | -€1,244 | -0.7% |
| Stocks and contracts in progress | 3 | €3,500 | €2,775 | -€725 | -20.7% |
| Stocks | 30/36 | €3,500 | €2,775 | -€725 | -20.7% |
| Amounts receivable within one year | 40/41 | €13,481 | €33,402 | +€19,921 | +148% |
| Trade receivables | 40 | €2,538 | €33,402 | +€30,864 | +1,216% |
| Other amounts receivable | 41 | €10,943 | €0 | -€10,943 | -100% |
| Cash at bank and in hand | 54/58 | €150,394 | €129,057 | -€21,336 | -14.2% |
| Deferred charges and accrued income | 490/1 | €574 | €1,470 | +€896 | +156% |
| Total equity and liabilities | 10/49 | €214,410 | €222,313 | +€7,903 | +3.7% |
| Equity | 10/15 | €51,844 | €72,978 | +€21,133 | +40.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €41,800 | €62,900 | +€21,100 | +50.5% |
| Distributable reserves | 133 | €41,800 | €62,900 | +€21,100 | +50.5% |
| Profit (loss) carried forward | 14 | €44 | €78 | +€33 | +75.7% |
| Amounts payable | 17/49 | €162,566 | €149,335 | -€13,231 | -8.1% |
| Amounts payable within one year | 42/48 | €162,566 | €149,335 | -€13,231 | -8.1% |
| Trade debts | 44 | €136,920 | €107,417 | -€29,503 | -21.5% |
| Suppliers | 440/4 | €136,920 | €107,417 | -€29,503 | -21.5% |
| Taxes, remuneration and social security | 45 | €17,783 | €30,816 | +€13,033 | +73.3% |
| Taxes | 450/3 | €9,711 | €17,200 | +€7,489 | +77.1% |
| Remuneration and social security | 454/9 | €8,072 | €13,616 | +€5,544 | +68.7% |
| Other amounts payable | 47/48 | €7,863 | €11,102 | +€3,240 | +41.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €18,191 | €35,153 | +€16,962 | +93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,227 | €13,624 | +€2,397 | +21.4% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €65,301 | €77,957 | +€12,656 | +19.4% |
| Operating profit (loss) | 9901 | €35,884 | €29,181 | -€6,703 | -18.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,403 | €3,135 | -€1,268 | -28.8% |
| Recurring financial charges | 65 | €4,403 | €3,135 | -€1,268 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €31,480 | €26,045 | -€5,435 | -17.3% |
| Income taxes | 67/77 | €5,676 | €4,912 | -€764 | -13.5% |
| Profit (loss) for the period | 9904 | €25,804 | €21,133 | -€4,671 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,804 | €21,133 | -€4,671 | -18.1% |
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 22 October 2026 via checked.be.