HOGIE FUNFAIRS: 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.
HOGIE FUNFAIRS
Largest movements
- Tangible fixed assets -€20,290
down €20,290 (-6.4%), from €317,882 to €297,592
- Cash +€8,550
up €8,550 (+132%), from €6,498 to €15,048
mainly Depreciation (+€20,290) and Deferred charges and accrued income (+€2,096)
- Debts after one year -€19,024
down €19,024 (-7.0%), from €270,659 to €251,636
- Financial charges -€627
down €627 (-13.4%), from €4,661 to €4,034
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 | €328,214 | €314,378 | -€13,836 | -4.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €317,882 | €297,592 | -€20,290 | -6.4% |
| Tangible fixed assets | 22/27 | €317,882 | €297,592 | -€20,290 | -6.4% |
| Land and buildings | 22 | €317,882 | €297,592 | -€20,290 | -6.4% |
| Current assets | 29/58 | €10,332 | €16,786 | +€6,454 | +62.5% |
| Cash at bank and in hand | 54/58 | €6,498 | €15,048 | +€8,550 | +132% |
| Deferred charges and accrued income | 490/1 | €3,834 | €1,738 | -€2,096 | -54.7% |
| Total equity and liabilities | 10/49 | €328,214 | €314,378 | -€13,836 | -4.2% |
| Equity | 10/15 | €39,004 | €40,672 | +€1,668 | +4.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,996 | -€9,328 | +€1,668 | +15.2% |
| Amounts payable | 17/49 | €289,210 | €273,706 | -€15,504 | -5.4% |
| Amounts payable after more than one year | 17 | €270,659 | €251,636 | -€19,024 | -7.0% |
| Financial debts | 170/4 | €270,659 | €251,636 | -€19,024 | -7.0% |
| Amounts payable within one year | 42/48 | €18,551 | €22,071 | +€3,520 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €18,551 | €19,024 | +€473 | +2.5% |
| Trade debts | 44 | - | €1,240 | +€1,240 | |
| Suppliers | 440/4 | - | €1,240 | +€1,240 | |
| Other amounts payable | 47/48 | - | €1,807 | +€1,807 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,290 | €20,290 | = | 0.0% |
| Other operating charges | 640/8 | €3,405 | €3,438 | +€33 | +1.0% |
| Gross operating margin | 9900 | €29,441 | €29,430 | -€11 | 0.0% |
| Operating profit (loss) | 9901 | €5,747 | €5,702 | -€44 | -0.8% |
| Financial charges | 65/66B | €4,661 | €4,034 | -€627 | -13.4% |
| Recurring financial charges | 65 | €4,661 | €4,034 | -€627 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €1,086 | €1,668 | +€582 | +53.6% |
| Profit (loss) for the period | 9904 | €1,086 | €1,668 | +€582 | +53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,086 | €1,668 | +€582 | +53.6% |
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 22 October 2026 via checked.be.