HOEVENS AUTOCENTER: 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.
HOEVENS AUTOCENTER
Largest movements
- Receivables within one year +€26,127
up €26,127 (+28.0%), from €93,246 to €119,373
- Cash -€4,566
down €4,566 (-73.0%), from €6,253 to €1,687
mainly Receivables within one year (-€26,127) and Other debts (-€19,499)
- Stocks and contracts -€2,296
down €2,296 (-4.2%), from €54,423 to €52,127
- Tax, wage and social debts +€22,724
up €22,724 (+68.4%), from €33,207 to €55,931
of which Taxes: +€20,014
- Other debts -€19,499
down €19,499 (-1.5%), from €1.3m to €1.2m
- Profit (loss) carried forward +€11,050
up €11,050 (+0.7%), from -€1.5m to -€1.5m
- Trade debts +€3,625
up €3,625 (+8.9%), from €40,558 to €44,182
- Gross operating margin -€22,858
down €22,858 (-55.8%), from €40,969 to €18,111
- Other operating charges +€2,281
up €2,281 (+251%), from €907 to €3,188
- Financial charges +€907
up €907 (+54.9%), from €1,653 to €2,560
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 | €159,172 | €177,125 | +€17,953 | +11.3% |
| Fixed assets | 21/28 | €5,250 | €3,938 | -€1,313 | -25.0% |
| Tangible fixed assets | 22/27 | €5,250 | €3,938 | -€1,313 | -25.0% |
| Land and buildings | 22 | €5,250 | €3,938 | -€1,313 | -25.0% |
| Current assets | 29/58 | €153,922 | €173,188 | +€19,265 | +12.5% |
| Stocks and contracts in progress | 3 | €54,423 | €52,127 | -€2,296 | -4.2% |
| Stocks | 30/36 | €54,423 | €52,127 | -€2,296 | -4.2% |
| Amounts receivable within one year | 40/41 | €93,246 | €119,373 | +€26,127 | +28.0% |
| Trade receivables | 40 | €93,246 | €119,373 | +€26,127 | +28.0% |
| Cash at bank and in hand | 54/58 | €6,253 | €1,687 | -€4,566 | -73.0% |
| Total equity and liabilities | 10/49 | €159,172 | €177,125 | +€17,953 | +11.3% |
| Equity | 10/15 | -€1,173,817 | -€1,162,767 | +€11,050 | +0.9% |
| Contributions | 10/11 | €347,000 | €347,000 | = | 0.0% |
| Capital | 10 | €347,000 | €347,000 | = | 0.0% |
| Issued capital | 100 | €347,000 | €347,000 | = | 0.0% |
| Reserves | 13 | €1,244 | €1,244 | = | 0.0% |
| Non-distributable reserves | 130/1 | €725 | €725 | = | 0.0% |
| Legal reserve | 130 | €725 | €725 | = | 0.0% |
| Tax-exempt reserves | 132 | €518 | €518 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,522,061 | -€1,511,010 | +€11,050 | +0.7% |
| Amounts payable | 17/49 | €1,332,989 | €1,339,892 | +€6,903 | +0.5% |
| Amounts payable within one year | 42/48 | €1,332,989 | €1,339,839 | +€6,849 | +0.5% |
| Trade debts | 44 | €40,558 | €44,182 | +€3,625 | +8.9% |
| Suppliers | 440/4 | €40,558 | €44,182 | +€3,625 | +8.9% |
| Taxes, remuneration and social security | 45 | €33,207 | €55,931 | +€22,724 | +68.4% |
| Taxes | 450/3 | €19,536 | €39,549 | +€20,014 | +102% |
| Remuneration and social security | 454/9 | €13,671 | €16,381 | +€2,710 | +19.8% |
| Other amounts payable | 47/48 | €1,259,225 | €1,239,726 | -€19,499 | -1.5% |
| Accrued charges and deferred income | 492/3 | - | €53 | +€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,313 | €1,313 | = | 0.0% |
| Other operating charges | 640/8 | €907 | €3,188 | +€2,281 | +251% |
| Non-recurring operating charges | 66A | €27,949 | - | -€27,949 | |
| Gross operating margin | 9900 | €40,969 | €18,111 | -€22,858 | -55.8% |
| Operating profit (loss) | 9901 | €10,800 | €13,610 | +€2,810 | +26.0% |
| Financial charges | 65/66B | €1,653 | €2,560 | +€907 | +54.9% |
| Recurring financial charges | 65 | €1,653 | €2,560 | +€907 | +54.9% |
| Profit (loss) for the period before taxes | 9903 | €9,147 | €11,050 | +€1,903 | +20.8% |
| Profit (loss) for the period | 9904 | €9,147 | €11,050 | +€1,903 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,147 | €11,050 | +€1,903 | +20.8% |
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 20 October 2026 via checked.be.