HOF TE KATTEM: what changed
HOF TE KATTEM
Largest movements
- Receivables within one year +€116,612
up €116,612 (+289%), from €40,313 to €156,926
of which Trade receivables: +€120,820
- Cash -€8,180
down €8,180 (-57.8%), from €14,164 to €5,983
mainly Receivables within one year (-€116,612) and Other debts (-€77,227)
- Tangible fixed assets +€4,519
up €4,519 (+4.0%), from €111,919 to €116,438
of which Furniture and vehicles: +€29,137
- Profit (loss) carried forward +€191,749
up €191,749 (+62.5%), from -€306,963 to -€115,214
- Other debts -€77,227
down €77,227 (-17.1%), from €450,385 to €373,158
- Gross operating margin +€205,243
up €205,243 (+1,173%), from €17,503 to €222,746
- Staff costs -€13,861
no longer reported in 2025 (was €13,861)
- Depreciation -€3,603
down €3,603 (-10.7%), from €33,600 to €29,997
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 | €167,980 | €281,742 | +€113,762 | +67.7% |
| Fixed assets | 21/28 | €111,919 | €116,438 | +€4,519 | +4.0% |
| Tangible fixed assets | 22/27 | €111,919 | €116,438 | +€4,519 | +4.0% |
| Land and buildings | 22 | €8,185 | €7,704 | -€481 | -5.9% |
| Plant, machinery and equipment | 23 | €103,734 | €79,598 | -€24,137 | -23.3% |
| Furniture and vehicles | 24 | - | €29,137 | +€29,137 | |
| Current assets | 29/58 | €56,061 | €165,304 | +€109,243 | +195% |
| Amounts receivable within one year | 40/41 | €40,313 | €156,926 | +€116,612 | +289% |
| Trade receivables | 40 | €30,126 | €150,946 | +€120,820 | +401% |
| Other amounts receivable | 41 | €10,188 | €5,980 | -€4,208 | -41.3% |
| Cash at bank and in hand | 54/58 | €14,164 | €5,983 | -€8,180 | -57.8% |
| Deferred charges and accrued income | 490/1 | €1,584 | €2,395 | +€811 | +51.2% |
| Total equity and liabilities | 10/49 | €167,980 | €281,742 | +€113,762 | +67.7% |
| Equity | 10/15 | -€298,903 | -€107,154 | +€191,749 | +64.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€306,963 | -€115,214 | +€191,749 | +62.5% |
| Amounts payable | 17/49 | €466,883 | €388,896 | -€77,987 | -16.7% |
| Amounts payable within one year | 42/48 | €466,854 | €388,896 | -€77,958 | -16.7% |
| Trade debts | 44 | €15,496 | €15,502 | +€6 | 0.0% |
| Suppliers | 440/4 | €15,496 | €15,502 | +€6 | 0.0% |
| Taxes, remuneration and social security | 45 | €973 | €236 | -€737 | -75.7% |
| Taxes | 450/3 | - | €236 | +€236 | |
| Remuneration and social security | 454/9 | €973 | - | -€973 | |
| Other amounts payable | 47/48 | €450,385 | €373,158 | -€77,227 | -17.1% |
| Accrued charges and deferred income | 492/3 | €29 | - | -€29 | |
| Non-recurring operating income | 76A | - | €1,653 | +€1,653 | |
| Remuneration, social security and pensions | 62 | €13,861 | - | -€13,861 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,600 | €29,997 | -€3,603 | -10.7% |
| Other operating charges | 640/8 | €369 | €966 | +€597 | +162% |
| Gross operating margin | 9900 | €17,503 | €222,746 | +€205,243 | +1,173% |
| Operating profit (loss) | 9901 | -€30,327 | €191,783 | +€222,110 | |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €28 | €49 | +€21 | +74.4% |
| Recurring financial charges | 65 | €28 | €49 | +€21 | +74.4% |
| Profit (loss) for the period before taxes | 9903 | -€30,355 | €191,749 | +€222,103 | |
| Income taxes | 67/77 | €69 | - | -€69 | |
| Profit (loss) for the period | 9904 | -€30,424 | €191,749 | +€222,172 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,424 | €191,749 | +€222,172 |
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.