Hoofs Hof: 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.
Hoofs Hof
Largest movements
- Receivables within one year -€6,913
down €6,913 (-21.3%), from €32,413 to €25,500
of which Trade receivables: -€6,985
- Cash +€3,475
up €3,475 (+972%), from €357 to €3,832
mainly Receivables within one year (+€6,913) and Depreciation (+€3,424)
- Tangible fixed assets -€3,424
down €3,424 (-30.4%), from €11,271 to €7,847
of which Furniture and vehicles: -€1,973
- Trade debts -€5,604
down €5,604 (-63.3%), from €8,853 to €3,249
- Profit (loss) carried forward +€2,572
up €2,572 (+8.9%), from -€29,040 to -€26,468
- Tax, wage and social debts -€2,083
down €2,083 (-39.2%), from €5,318 to €3,235
- Other debts -€1,533
down €1,533 (-11.2%), from €13,712 to €12,179
- Gross operating margin +€12,381
up €12,381, from -€5,342 to €7,039
- Financial income +€129
up €129, from €0 to €129
- Depreciation +€85
up €85 (+2.6%), from €3,339 to €3,424
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 | €44,468 | €37,832 | -€6,636 | -14.9% |
| Fixed assets | 21/28 | €11,271 | €7,847 | -€3,424 | -30.4% |
| Tangible fixed assets | 22/27 | €11,271 | €7,847 | -€3,424 | -30.4% |
| Plant, machinery and equipment | 23 | €5,138 | €3,686 | -€1,452 | -28.3% |
| Furniture and vehicles | 24 | €6,133 | €4,161 | -€1,973 | -32.2% |
| Current assets | 29/58 | €33,197 | €29,985 | -€3,211 | -9.7% |
| Amounts receivable within one year | 40/41 | €32,413 | €25,500 | -€6,913 | -21.3% |
| Trade receivables | 40 | €32,405 | €25,420 | -€6,985 | -21.6% |
| Other amounts receivable | 41 | €8 | €80 | +€72 | +900% |
| Cash at bank and in hand | 54/58 | €357 | €3,832 | +€3,475 | +972% |
| Deferred charges and accrued income | 490/1 | €426 | €653 | +€227 | +53.3% |
| Total equity and liabilities | 10/49 | €44,468 | €37,832 | -€6,636 | -14.9% |
| Equity | 10/15 | €16,585 | €19,157 | +€2,572 | +15.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €33,225 | €33,225 | = | 0.0% |
| Distributable reserves | 133 | €33,225 | €33,225 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,040 | -€26,468 | +€2,572 | +8.9% |
| Amounts payable | 17/49 | €27,883 | €18,675 | -€9,208 | -33.0% |
| Amounts payable within one year | 42/48 | €27,883 | €18,663 | -€9,220 | -33.1% |
| Trade debts | 44 | €8,853 | €3,249 | -€5,604 | -63.3% |
| Suppliers | 440/4 | €8,853 | €3,249 | -€5,604 | -63.3% |
| Taxes, remuneration and social security | 45 | €5,318 | €3,235 | -€2,083 | -39.2% |
| Taxes | 450/3 | €5,318 | €3,235 | -€2,083 | -39.2% |
| Other amounts payable | 47/48 | €13,712 | €12,179 | -€1,533 | -11.2% |
| Accrued charges and deferred income | 492/3 | - | €13 | +€13 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,339 | €3,424 | +€85 | +2.6% |
| Other operating charges | 640/8 | €743 | €768 | +€25 | +3.4% |
| Gross operating margin | 9900 | -€5,342 | €7,039 | +€12,381 | |
| Operating profit (loss) | 9901 | -€9,424 | €2,846 | +€12,270 | |
| Financial income | 75/76B | €0 | €129 | +€129 | |
| Recurring financial income | 75 | €0 | €129 | +€129 | |
| Financial charges | 65/66B | €222 | €263 | +€40 | +18.1% |
| Recurring financial charges | 65 | €222 | €263 | +€40 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,646 | €2,713 | +€12,359 | |
| Income taxes | 67/77 | €147 | €141 | -€6 | -3.8% |
| Profit (loss) for the period | 9904 | -€9,793 | €2,572 | +€12,365 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,793 | €2,572 | +€12,365 |
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 28 October 2026 via checked.be.