Hof ter Dijle: 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.
Hof ter Dijle
Largest movements
- Tangible fixed assets -€37,076
down €37,076 (-35.4%), from €104,856 to €67,780
of which Land and buildings: -€29,366
- Cash -€15,982
down €15,982 (-41.2%), from €38,805 to €22,823
mainly Net result for the year (-€33,191) and Other debts (-€8,492)
- Deferred charges and accrued income +€2,886
up €2,886 (+2,464%), from €117 to €3,003
- Receivables within one year -€2,728
down €2,728 (-7.4%), from €36,805 to €34,078
of which Trade receivables: -€1,432
- Stocks and contracts -€2,103
down €2,103 (-31.2%), from €6,743 to €4,640
- Profit (loss) carried forward -€33,191
down €33,191 (-20.2%), from -€164,249 to -€197,439
- Other debts -€8,492
down €8,492 (-4.1%), from €205,962 to €197,471
- Trade debts -€7,502
down €7,502 (-22.0%), from €34,114 to €26,612
- Debts after one year -€3,912
down €3,912 (-4.2%), from €93,747 to €89,835
- Advances received -€2,831
no longer reported in 2025 (was €2,831)
- Depreciation +€15,699
up €15,699 (+58.4%), from €26,889 to €42,589
- Staff costs +€12,233
up €12,233 (+16.6%), from €73,859 to €86,092
- Gross operating margin -€6,078
down €6,078 (-5.8%), from €105,151 to €99,074
- Financial income -€2,572
down €2,572 (-100.0%), from €2,573 to €1
of which Non-recurring financial income: -€2,340
- Financial charges -€1,662
down €1,662 (-50.7%), from €3,275 to €1,613
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 | €187,615 | €132,613 | -€55,003 | -29.3% |
| Fixed assets | 21/28 | €105,144 | €68,068 | -€37,076 | -35.3% |
| Tangible fixed assets | 22/27 | €104,856 | €67,780 | -€37,076 | -35.4% |
| Land and buildings | 22 | €35,899 | €6,534 | -€29,366 | -81.8% |
| Plant, machinery and equipment | 23 | €15,520 | €10,447 | -€5,073 | -32.7% |
| Furniture and vehicles | 24 | €53,437 | €50,800 | -€2,637 | -4.9% |
| Financial fixed assets | 28 | €288 | €288 | = | 0.0% |
| Current assets | 29/58 | €82,471 | €64,544 | -€17,927 | -21.7% |
| Stocks and contracts in progress | 3 | €6,743 | €4,640 | -€2,103 | -31.2% |
| Stocks | 30/36 | €6,743 | €4,640 | -€2,103 | -31.2% |
| Amounts receivable within one year | 40/41 | €36,805 | €34,078 | -€2,728 | -7.4% |
| Trade receivables | 40 | €2,340 | €908 | -€1,432 | -61.2% |
| Other amounts receivable | 41 | €34,465 | €33,170 | -€1,296 | -3.8% |
| Cash at bank and in hand | 54/58 | €38,805 | €22,823 | -€15,982 | -41.2% |
| Deferred charges and accrued income | 490/1 | €117 | €3,003 | +€2,886 | +2,464% |
| Total equity and liabilities | 10/49 | €187,615 | €132,613 | -€55,003 | -29.3% |
| Equity | 10/15 | -€158,049 | -€191,239 | -€33,191 | -21.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€164,249 | -€197,439 | -€33,191 | -20.2% |
| Amounts payable | 17/49 | €345,664 | €323,852 | -€21,812 | -6.3% |
| Amounts payable after more than one year | 17 | €93,747 | €89,835 | -€3,912 | -4.2% |
| Financial debts | 170/4 | €93,747 | €89,835 | -€3,912 | -4.2% |
| Amounts payable within one year | 42/48 | €251,916 | €234,017 | -€17,900 | -7.1% |
| Trade debts | 44 | €34,114 | €26,612 | -€7,502 | -22.0% |
| Suppliers | 440/4 | €34,114 | €26,612 | -€7,502 | -22.0% |
| Advances received on contracts in progress | 46 | €2,831 | - | -€2,831 | |
| Taxes, remuneration and social security | 45 | €9,009 | €9,934 | +€925 | +10.3% |
| Taxes | 450/3 | €9,009 | €3,808 | -€5,201 | -57.7% |
| Remuneration and social security | 454/9 | - | €6,126 | +€6,126 | |
| Other amounts payable | 47/48 | €205,962 | €197,471 | -€8,492 | -4.1% |
| Remuneration, social security and pensions | 62 | €73,859 | €86,092 | +€12,233 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,889 | €42,589 | +€15,699 | +58.4% |
| Other operating charges | 640/8 | €1,419 | €1,972 | +€553 | +39.0% |
| Gross operating margin | 9900 | €105,151 | €99,074 | -€6,078 | -5.8% |
| Operating profit (loss) | 9901 | €2,984 | -€31,579 | -€34,563 | |
| Financial income | 75/76B | €2,573 | €1 | -€2,572 | -100.0% |
| Recurring financial income | 75 | €233 | €1 | -€232 | -99.6% |
| Non-recurring financial income | 76B | €2,340 | - | -€2,340 | |
| Financial charges | 65/66B | €3,275 | €1,613 | -€1,662 | -50.7% |
| Recurring financial charges | 65 | €3,275 | €1,613 | -€1,662 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | €2,283 | -€33,191 | -€35,474 | |
| Profit (loss) for the period | 9904 | €2,283 | -€33,191 | -€35,474 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,283 | -€33,191 | -€35,474 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.