HOF VAN STRAETEN: 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 VAN STRAETEN
Largest movements
- Tangible fixed assets +€60,137
up €60,137 (+1.4%), from €4.2m to €4.3m
of which Land and buildings: +€65,944
- Debts after one year +€165,443
up €165,443 (+3.8%), from €4.3m to €4.5m
- Profit (loss) carried forward -€84,912
down €84,912 (-42.2%), from -€201,326 to -€286,238
- Depreciation +€10,112
up €10,112 (+20.1%), from €50,216 to €60,327
- Gross operating margin +€2,961
up €2,961 (+36.7%), from -€8,061 to -€5,100
- Staff costs -€728
down €728 (-30.0%), from €2,428 to €1,700
- Financial charges -€658
down €658 (-4.6%), from €14,277 to €13,619
- Financial income -€90
down €90 (-100%), from €90 to €0
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 | €4,242,500 | €4,319,559 | +€77,059 | +1.8% |
| Fixed assets | 21/28 | €4,213,460 | €4,273,411 | +€59,950 | +1.4% |
| Intangible fixed assets | 21 | €3,640 | €3,453 | -€187 | -5.1% |
| Tangible fixed assets | 22/27 | €4,209,820 | €4,269,957 | +€60,137 | +1.4% |
| Land and buildings | 22 | €4,169,763 | €4,235,706 | +€65,944 | +1.6% |
| Plant, machinery and equipment | 23 | €37,659 | €32,284 | -€5,375 | -14.3% |
| Furniture and vehicles | 24 | €2,399 | €1,967 | -€432 | -18.0% |
| Current assets | 29/58 | €29,040 | €46,148 | +€17,109 | +58.9% |
| Stocks and contracts in progress | 3 | €126 | €0 | -€126 | -100% |
| Stocks | 30/36 | €126 | €0 | -€126 | -100% |
| Amounts receivable within one year | 40/41 | €22,555 | €19,885 | -€2,669 | -11.8% |
| Trade receivables | 40 | €1,272 | €0 | -€1,272 | -100% |
| Other amounts receivable | 41 | €21,283 | €19,885 | -€1,397 | -6.6% |
| Cash at bank and in hand | 54/58 | €3,435 | €18,498 | +€15,063 | +439% |
| Deferred charges and accrued income | 490/1 | €2,924 | €7,765 | +€4,841 | +166% |
| Total equity and liabilities | 10/49 | €4,242,500 | €4,319,559 | +€77,059 | +1.8% |
| Equity | 10/15 | -€176,326 | -€261,238 | -€84,912 | -48.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€201,326 | -€286,238 | -€84,912 | -42.2% |
| Amounts payable | 17/49 | €4,418,826 | €4,580,796 | +€161,971 | +3.7% |
| Amounts payable after more than one year | 17 | €4,344,592 | €4,510,035 | +€165,443 | +3.8% |
| Financial debts | 170/4 | €4,344,592 | €4,510,035 | +€165,443 | +3.8% |
| Amounts payable within one year | 42/48 | €74,234 | €70,762 | -€3,472 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €47,003 | €47,712 | +€709 | +1.5% |
| Trade debts | 44 | €27,201 | €22,699 | -€4,503 | -16.6% |
| Suppliers | 440/4 | €27,201 | €22,699 | -€4,503 | -16.6% |
| Taxes, remuneration and social security | 45 | €30 | €351 | +€322 | +1,082% |
| Taxes | 450/3 | €30 | €351 | +€322 | +1,082% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,428 | €1,700 | -€728 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,216 | €60,327 | +€10,112 | +20.1% |
| Other operating charges | 640/8 | €4,156 | €4,166 | +€10 | +0.2% |
| Gross operating margin | 9900 | -€8,061 | -€5,100 | +€2,961 | +36.7% |
| Operating profit (loss) | 9901 | -€64,860 | -€71,293 | -€6,433 | -9.9% |
| Financial income | 75/76B | €90 | €0 | -€90 | -100% |
| Recurring financial income | 75 | €90 | €0 | -€90 | -100% |
| Financial charges | 65/66B | €14,277 | €13,619 | -€658 | -4.6% |
| Recurring financial charges | 65 | €14,277 | €13,619 | -€658 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | -€79,048 | -€84,912 | -€5,864 | -7.4% |
| Profit (loss) for the period | 9904 | -€79,048 | -€84,912 | -€5,864 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,048 | -€84,912 | -€5,864 | -7.4% |
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 26 October 2026 via checked.be.