HOFIMA: what changed
Two fiscal 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.
HOFIMA
Largest movements
- Receivables within one year +€83,563
up €83,563 (+195.3%), from €42,779 to €126,342
of which Other amounts receivable: +€78,263
- Receivables after one year -€48,332
down €48,332 (-100.0%), from €48,332 to €0
- Other debts +€35,516
up €35,516 (+37.3%), from €95,329 to €130,845
- Financial income +€2,151
up €2,151 (+77.4%), from €2,779 to €4,931
- Turnover +€1,300
up €1,300 (+32.5%), from €4,000 to €5,300
- Financial charges +€1,083
up €1,083 (+24.3%), from €4,463 to €5,546
- Services and other goods +€135
up €135 (+3.4%), from €3,950 to €4,086
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.
Cash bridge derived
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 | €383,288 | €419,003 | +€35,715 | +9.3% |
| Fixed assets | 21/28 | €292,010 | €292,010 | = | 0.0% |
| Financial fixed assets | 28 | €292,010 | €292,010 | = | 0.0% |
| Affiliated companies | 280/1 | €292,010 | €292,010 | = | 0.0% |
| Participating interests | 280 | €286,987 | €286,987 | = | 0.0% |
| Amounts receivable | 281 | €5,023 | €5,023 | = | 0.0% |
| Current assets | 29/58 | €91,278 | €126,994 | +€35,715 | +39.1% |
| Amounts receivable after more than one year | 29 | €48,332 | €0 | -€48,332 | -100.0% |
| Other amounts receivable | 291 | €48,332 | €0 | -€48,332 | -100.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €42,779 | €126,342 | +€83,563 | +195.3% |
| Trade receivables | 40 | €20,000 | €25,300 | +€5,300 | +26.5% |
| Other amounts receivable | 41 | €22,779 | €101,042 | +€78,263 | +343.6% |
| Cash at bank and in hand | 54/58 | €167 | €652 | +€485 | +290.2% |
| Total equity and liabilities | 10/49 | €383,288 | €419,003 | +€35,715 | +9.3% |
| Equity | 10/15 | €287,959 | €288,158 | +€199 | +0.1% |
| Contributions | 10/11 | €248,000 | €248,000 | = | 0.0% |
| Capital | 10 | €248,000 | €248,000 | = | 0.0% |
| Issued capital | 100 | €248,000 | €248,000 | = | 0.0% |
| Reserves | 13 | €13,847 | €13,857 | +€10 | +0.1% |
| Non-distributable reserves | 130/1 | €13,847 | €13,857 | +€10 | +0.1% |
| Legal reserve | 130 | €13,847 | €13,857 | +€10 | +0.1% |
| Profit (loss) carried forward | 14 | €26,112 | €26,301 | +€189 | +0.7% |
| Amounts payable | 17/49 | €95,329 | €130,845 | +€35,516 | +37.3% |
| Amounts payable within one year | 42/48 | €95,329 | €130,845 | +€35,516 | +37.3% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €95,329 | €130,845 | +€35,516 | +37.3% |
| Operating income | 70/76A | €4,000 | €5,300 | +€1,300 | +32.5% |
| Turnover | 70 | €4,000 | €5,300 | +€1,300 | +32.5% |
| Operating charges | 60/66A | €4,338 | €4,485 | +€148 | +3.4% |
| Services and other goods | 61 | €3,950 | €4,086 | +€135 | +3.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | -€338 | €815 | +€1,152 | |
| Financial income | 75/76B | €2,779 | €4,931 | +€2,151 | +77.4% |
| Recurring financial income | 75 | €2,779 | €4,931 | +€2,151 | +77.4% |
| Income from financial fixed assets | 750 | €2,779 | €4,931 | +€2,151 | +77.4% |
| Financial charges | 65/66B | €4,463 | €5,546 | +€1,083 | +24.3% |
| Recurring financial charges | 65 | €4,463 | €5,546 | +€1,083 | +24.3% |
| Debt charges | 650 | €4,435 | €5,516 | +€1,081 | +24.4% |
| Other financial charges | 652/9 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,022 | €199 | +€2,221 | |
| Profit (loss) for the period | 9904 | -€2,022 | €199 | +€2,221 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,022 | €199 | +€2,221 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.