HOFMANS CONSULTING: what changed
HOFMANS CONSULTING
Largest movements
- Tangible fixed assets +€26,403
up €26,403 (+7.7%), from €341,127 to €367,530
of which Land and buildings: +€21,633
- Cash +€12,060
up €12,060 (+55.2%), from €21,861 to €33,921
mainly Net result for the year (+€74,799) and Depreciation (+€27,861)
- Receivables within one year +€5,271
up €5,271 (+38.1%), from €13,841 to €19,112
of which Trade receivables: +€7,373
- Other debts +€22,414
up €22,414 (+36.8%), from €60,837 to €83,252
- Reserves +€14,223
up €14,223 (+5.9%), from €239,713 to €253,936
of which Distributable reserves: +€14,223
- Trade debts +€8,731
up €8,731 (+168%), from €5,189 to €13,921
- Gross operating margin +€18,606
up €18,606 (+17.5%), from €106,126 to €124,732
- Purchases and services -€6,807
down €6,807 (-7.3%), from €92,980 to €86,173
- Taxes +€4,147
up €4,147 (+26.2%), from €15,801 to €19,948
- Depreciation +€1,408
up €1,408 (+5.3%), from €26,453 to €27,861
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €377,360 | €421,117 | +€43,757 | +11.6% |
| Fixed assets | 21/28 | €341,127 | €367,530 | +€26,403 | +7.7% |
| Tangible fixed assets | 22/27 | €341,127 | €367,530 | +€26,403 | +7.7% |
| Land and buildings | 22 | €326,651 | €348,284 | +€21,633 | +6.6% |
| Plant, machinery and equipment | 23 | - | €487 | +€487 | |
| Furniture and vehicles | 24 | €9,052 | €10,728 | +€1,677 | +18.5% |
| Other tangible fixed assets | 26 | €5,424 | €8,030 | +€2,606 | +48.0% |
| Current assets | 29/58 | €36,233 | €53,587 | +€17,355 | +47.9% |
| Amounts receivable within one year | 40/41 | €13,841 | €19,112 | +€5,271 | +38.1% |
| Trade receivables | 40 | €11,686 | €19,059 | +€7,373 | +63.1% |
| Other amounts receivable | 41 | €2,155 | €52 | -€2,103 | -97.6% |
| Cash at bank and in hand | 54/58 | €21,861 | €33,921 | +€12,060 | +55.2% |
| Deferred charges and accrued income | 490/1 | €531 | €554 | +€24 | +4.5% |
| Total equity and liabilities | 10/49 | €377,360 | €421,117 | +€43,757 | +11.6% |
| Equity | 10/15 | €304,067 | €318,290 | +€14,223 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €239,713 | €253,936 | +€14,223 | +5.9% |
| 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 | €237,853 | €252,076 | +€14,223 | +6.0% |
| Profit (loss) carried forward | 14 | €45,754 | €45,754 | = | 0.0% |
| Amounts payable | 17/49 | €73,293 | €102,827 | +€29,534 | +40.3% |
| Amounts payable within one year | 42/48 | €73,293 | €102,827 | +€29,534 | +40.3% |
| Trade debts | 44 | €5,189 | €13,921 | +€8,731 | +168% |
| Suppliers | 440/4 | €5,189 | €13,921 | +€8,731 | +168% |
| Taxes, remuneration and social security | 45 | €7,266 | €5,655 | -€1,611 | -22.2% |
| Taxes | 450/3 | €7,266 | €5,655 | -€1,611 | -22.2% |
| Other amounts payable | 47/48 | €60,837 | €83,252 | +€22,414 | +36.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €92,980 | €86,173 | -€6,807 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,453 | €27,861 | +€1,408 | +5.3% |
| Other operating charges | 640/8 | €1,976 | €2,062 | +€86 | +4.4% |
| Gross operating margin | 9900 | €106,126 | €124,732 | +€18,606 | +17.5% |
| Operating profit (loss) | 9901 | €77,697 | €94,809 | +€17,112 | +22.0% |
| Financial income | 75/76B | €1 | €8 | +€7 | +711% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +711% |
| Financial charges | 65/66B | €69 | €71 | +€2 | +2.5% |
| Recurring financial charges | 65 | €69 | €71 | +€2 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €77,629 | €94,746 | +€17,118 | +22.1% |
| Income taxes | 67/77 | €15,801 | €19,948 | +€4,147 | +26.2% |
| Profit (loss) for the period | 9904 | €61,828 | €74,799 | +€12,971 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,828 | €74,799 | +€12,971 | +21.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.