HOFMANN Jacques: 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.
HOFMANN Jacques
Largest movements
- Tangible fixed assets +€26,027
up €26,027 (+327%), from €7,949 to €33,976
of which Furniture and vehicles: +€26,067
- Receivables within one year -€10,667
down €10,667 (-47.0%), from €22,679 to €12,012
of which Other amounts receivable: -€13,685
- Stocks and contracts -€7,307
down €7,307 (-78.5%), from €9,312 to €2,005
- Cash +€5,338
up €5,338 (+48.6%), from €10,985 to €16,323
mainly Other debts (+€16,014) and Receivables within one year (+€10,667)
- Other debts +€16,014
new in 2025: €16,014
- Reserves -€6,000
down €6,000 (-44.9%), from €13,360 to €7,360
of which Distributable reserves: -€6,000
- Tax, wage and social debts +€3,524
up €3,524 (+1,555%), from €227 to €3,751
- Advances received -€3,000
down €3,000 (-50.0%), from €6,000 to €3,000
- Profit (loss) carried forward +€1,404
up €1,404 (+11.2%), from €12,521 to €13,925
- Gross operating margin +€10,078
up €10,078 (+137%), from €7,350 to €17,429
- Taxes +€3,126
up €3,126 (+1,793%), from €174 to €3,301
- Other operating charges +€1,042
up €1,042 (+208%), from €502 to €1,544
- Depreciation +€787
up €787 (+11.3%), from €6,965 to €7,752
- Staff costs -€598
no longer reported in 2025 (was €598)
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 | €51,876 | €65,001 | +€13,126 | +25.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €7,949 | €33,976 | +€26,027 | +327% |
| Tangible fixed assets | 22/27 | €7,949 | €33,976 | +€26,027 | +327% |
| Plant, machinery and equipment | 23 | €121 | €81 | -€40 | -33.3% |
| Furniture and vehicles | 24 | €7,828 | €33,895 | +€26,067 | +333% |
| Current assets | 29/58 | €43,927 | €31,025 | -€12,901 | -29.4% |
| Stocks and contracts in progress | 3 | €9,312 | €2,005 | -€7,307 | -78.5% |
| Stocks | 30/36 | €9,312 | €2,005 | -€7,307 | -78.5% |
| Amounts receivable within one year | 40/41 | €22,679 | €12,012 | -€10,667 | -47.0% |
| Trade receivables | 40 | €7,397 | €10,415 | +€3,018 | +40.8% |
| Other amounts receivable | 41 | €15,282 | €1,597 | -€13,685 | -89.5% |
| Cash at bank and in hand | 54/58 | €10,985 | €16,323 | +€5,338 | +48.6% |
| Deferred charges and accrued income | 490/1 | €950 | €685 | -€266 | -27.9% |
| Total equity and liabilities | 10/49 | €51,876 | €65,001 | +€13,126 | +25.3% |
| Equity | 10/15 | €44,481 | €39,885 | -€4,596 | -10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,360 | €7,360 | -€6,000 | -44.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,500 | €5,500 | -€6,000 | -52.2% |
| Profit (loss) carried forward | 14 | €12,521 | €13,925 | +€1,404 | +11.2% |
| Amounts payable | 17/49 | €7,395 | €25,116 | +€17,721 | +240% |
| Amounts payable within one year | 42/48 | €7,395 | €25,116 | +€17,721 | +240% |
| Trade debts | 44 | €1,168 | €2,351 | +€1,183 | +101% |
| Suppliers | 440/4 | €1,168 | €2,351 | +€1,183 | +101% |
| Advances received on contracts in progress | 46 | €6,000 | €3,000 | -€3,000 | -50.0% |
| Taxes, remuneration and social security | 45 | €227 | €3,751 | +€3,524 | +1,555% |
| Taxes | 450/3 | €227 | €3,751 | +€3,524 | +1,555% |
| Other amounts payable | 47/48 | - | €16,014 | +€16,014 | |
| Remuneration, social security and pensions | 62 | €598 | - | -€598 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,965 | €7,752 | +€787 | +11.3% |
| Other operating charges | 640/8 | €502 | €1,544 | +€1,042 | +208% |
| Gross operating margin | 9900 | €7,350 | €17,429 | +€10,078 | +137% |
| Operating profit (loss) | 9901 | -€715 | €8,133 | +€8,848 | |
| Financial income | 75/76B | €0 | €163 | +€163 | +1,631,500% |
| Recurring financial income | 75 | €0 | €163 | +€163 | +1,631,500% |
| Financial charges | 65/66B | €383 | €591 | +€208 | +54.3% |
| Recurring financial charges | 65 | €383 | €591 | +€208 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,098 | €7,705 | +€8,803 | |
| Income taxes | 67/77 | €174 | €3,301 | +€3,126 | +1,793% |
| Profit (loss) for the period | 9904 | -€1,272 | €4,404 | +€5,677 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,272 | €4,404 | +€5,677 |
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 15 October 2026 via checked.be.