Hogelandshoeve: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Hogelandshoeve
Largest movements
- Cash +€2,167
up €2,167 (+2,606%), from €83 to €2,251
mainly Stocks and contracts (+€2,090) and Tax, wage and social debts (+€1,757)
- Stocks and contracts -€2,090
down €2,090 (-10.1%), from €20,620 to €18,530
- Receivables within one year +€1,383
up €1,383 (+142%), from €974 to €2,358
of which Trade receivables: +€1,269
- Tangible fixed assets +€326
up €326 (+78.8%), from €413 to €739
of which Furniture and vehicles: +€450
- Deferred charges and accrued income +€311
up €311 (+29.0%), from €1,071 to €1,382
- Other debts -€2,889
down €2,889 (-23.3%), from €12,375 to €9,486
- Tax, wage and social debts +€1,757
up €1,757 (+186%), from €947 to €2,704
- Profit (loss) carried forward +€1,661
up €1,661 (+4.3%), from -€38,822 to -€37,161
- Trade debts +€1,568
up €1,568 (+31.0%), from €5,061 to €6,629
- Gross operating margin -€1,664
down €1,664 (-25.9%), from €6,421 to €4,757
- Other operating charges -€439
down €439 (-21.3%), from €2,061 to €1,623
- Taxes +€411
new in 2025: €411
- Staff costs +€365
up €365 (+171%), from €214 to €580
- Depreciation -€276
down €276 (-61.9%), from €445 to €169
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 | €23,162 | €25,259 | +€2,097 | +9.1% |
| Fixed assets | 21/28 | €413 | €739 | +€326 | +78.8% |
| Tangible fixed assets | 22/27 | €413 | €739 | +€326 | +78.8% |
| Land and buildings | 22 | €413 | €289 | -€124 | -30.0% |
| Furniture and vehicles | 24 | - | €450 | +€450 | |
| Current assets | 29/58 | €22,748 | €24,520 | +€1,771 | +7.8% |
| Stocks and contracts in progress | 3 | €20,620 | €18,530 | -€2,090 | -10.1% |
| Stocks | 30/36 | €20,620 | €18,530 | -€2,090 | -10.1% |
| Amounts receivable within one year | 40/41 | €974 | €2,358 | +€1,383 | +142% |
| Trade receivables | 40 | - | €1,269 | +€1,269 | |
| Other amounts receivable | 41 | €974 | €1,089 | +€114 | +11.7% |
| Cash at bank and in hand | 54/58 | €83 | €2,251 | +€2,167 | +2,606% |
| Deferred charges and accrued income | 490/1 | €1,071 | €1,382 | +€311 | +29.0% |
| Total equity and liabilities | 10/49 | €23,162 | €25,259 | +€2,097 | +9.1% |
| Equity | 10/15 | -€32,622 | -€30,961 | +€1,661 | +5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,822 | -€37,161 | +€1,661 | +4.3% |
| Amounts payable | 17/49 | €55,783 | €56,219 | +€436 | +0.8% |
| Amounts payable after more than one year | 17 | €37,400 | €37,400 | = | 0.0% |
| Financial debts | 170/4 | €37,400 | €37,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,383 | €18,819 | +€436 | +2.4% |
| Trade debts | 44 | €5,061 | €6,629 | +€1,568 | +31.0% |
| Suppliers | 440/4 | €5,061 | €6,629 | +€1,568 | +31.0% |
| Taxes, remuneration and social security | 45 | €947 | €2,704 | +€1,757 | +186% |
| Taxes | 450/3 | €947 | €2,704 | +€1,757 | +186% |
| Other amounts payable | 47/48 | €12,375 | €9,486 | -€2,889 | -23.3% |
| Remuneration, social security and pensions | 62 | €214 | €580 | +€365 | +171% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €445 | €169 | -€276 | -61.9% |
| Other operating charges | 640/8 | €2,061 | €1,623 | -€439 | -21.3% |
| Gross operating margin | 9900 | €6,421 | €4,757 | -€1,664 | -25.9% |
| Operating profit (loss) | 9901 | €3,701 | €2,386 | -€1,315 | -35.5% |
| Financial charges | 65/66B | €175 | €314 | +€139 | +79.0% |
| Recurring financial charges | 65 | €175 | €314 | +€139 | +79.0% |
| Profit (loss) for the period before taxes | 9903 | €3,526 | €2,072 | -€1,454 | -41.2% |
| Income taxes | 67/77 | - | €411 | +€411 | |
| Profit (loss) for the period | 9904 | €3,526 | €1,661 | -€1,865 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,526 | €1,661 | -€1,865 | -52.9% |
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 1 November 2026 via checked.be.