HOF VAN WEZEL: 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 WEZEL
Largest movements
- Cash -€81,429
down €81,429 (-60.3%), from €134,950 to €53,521
mainly Receivables after one year (-€60,000) and Tax, wage and social debts (-€16,483)
- Receivables after one year +€60,000
new in 2025: €60,000
- Receivables within one year -€6,916
down €6,916 (-36.6%), from €18,906 to €11,990
of which Trade receivables: -€15,023
- Financial fixed assets -€4,627
down €4,627 (-100%), from €4,627 to €0
- Tax, wage and social debts -€16,483
down €16,483 (-41.6%), from €39,634 to €23,150
of which Taxes: -€17,909
- Accrued charges and deferred income -€14,600
down €14,600 (-100%), from €14,600 to €0
- Trade debts -€13,669
down €13,669 (-28.2%), from €48,480 to €34,811
- Profit (loss) carried forward +€9,560
up €9,560 (+21.0%), from €45,581 to €55,142
- Staff costs +€37,120
up €37,120 (+12.8%), from €290,446 to €327,566
- Taxes -€8,441
down €8,441 (-62.4%), from €13,526 to €5,085
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 | €212,472 | €176,434 | -€36,038 | -17.0% |
| Fixed assets | 21/28 | €44,777 | €38,352 | -€6,425 | -14.3% |
| Tangible fixed assets | 22/27 | €40,150 | €38,352 | -€1,798 | -4.5% |
| Plant, machinery and equipment | 23 | €35,742 | €35,452 | -€290 | -0.8% |
| Other tangible fixed assets | 26 | €4,409 | €2,900 | -€1,509 | -34.2% |
| Financial fixed assets | 28 | €4,627 | €0 | -€4,627 | -100% |
| Current assets | 29/58 | €167,695 | €138,082 | -€29,613 | -17.7% |
| Amounts receivable after more than one year | 29 | - | €60,000 | +€60,000 | |
| Other amounts receivable | 291 | - | €60,000 | +€60,000 | |
| Stocks and contracts in progress | 3 | €9,000 | €9,000 | = | 0.0% |
| Stocks | 30/36 | €9,000 | €9,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,906 | €11,990 | -€6,916 | -36.6% |
| Trade receivables | 40 | €15,323 | €300 | -€15,023 | -98.0% |
| Other amounts receivable | 41 | €3,583 | €11,690 | +€8,107 | +226% |
| Cash at bank and in hand | 54/58 | €134,950 | €53,521 | -€81,429 | -60.3% |
| Deferred charges and accrued income | 490/1 | €4,839 | €3,571 | -€1,268 | -26.2% |
| Total equity and liabilities | 10/49 | €212,472 | €176,434 | -€36,038 | -17.0% |
| Equity | 10/15 | €55,581 | €65,142 | +€9,560 | +17.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,581 | €55,142 | +€9,560 | +21.0% |
| Amounts payable | 17/49 | €156,891 | €111,293 | -€45,598 | -29.1% |
| Amounts payable within one year | 42/48 | €142,291 | €111,293 | -€30,998 | -21.8% |
| Trade debts | 44 | €48,480 | €34,811 | -€13,669 | -28.2% |
| Suppliers | 440/4 | €48,480 | €34,811 | -€13,669 | -28.2% |
| Taxes, remuneration and social security | 45 | €39,634 | €23,150 | -€16,483 | -41.6% |
| Taxes | 450/3 | €21,154 | €3,245 | -€17,909 | -84.7% |
| Remuneration and social security | 454/9 | €18,480 | €19,905 | +€1,425 | +7.7% |
| Other amounts payable | 47/48 | €54,177 | €53,332 | -€846 | -1.6% |
| Accrued charges and deferred income | 492/3 | €14,600 | €0 | -€14,600 | -100% |
| Remuneration, social security and pensions | 62 | €290,446 | €327,566 | +€37,120 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,053 | €11,449 | +€2,396 | +26.5% |
| Other operating charges | 640/8 | €3,876 | €4,447 | +€571 | +14.7% |
| Gross operating margin | 9900 | €359,897 | €356,570 | -€3,327 | -0.9% |
| Operating profit (loss) | 9901 | €56,523 | €13,109 | -€43,414 | -76.8% |
| Financial income | 75/76B | €291 | €436 | +€145 | +49.7% |
| Recurring financial income | 75 | €291 | €436 | +€145 | +49.7% |
| Financial charges | 65/66B | -€2,293 | -€1,100 | +€1,193 | +52.0% |
| Recurring financial charges | 65 | -€2,293 | -€1,100 | +€1,193 | +52.0% |
| Profit (loss) for the period before taxes | 9903 | €59,107 | €14,645 | -€44,462 | -75.2% |
| Income taxes | 67/77 | €13,526 | €5,085 | -€8,441 | -62.4% |
| Profit (loss) for the period | 9904 | €45,581 | €9,560 | -€36,021 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,581 | €9,560 | -€36,021 | -79.0% |
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.