HOOGBLOEIER: 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.
HOOGBLOEIER
Largest movements
- Receivables within one year +€19,541
up €19,541 (+211%), from €9,272 to €28,813
of which Trade receivables: +€17,677
- Tangible fixed assets +€2,293
up €2,293 (+388%), from €591 to €2,884
of which Furniture and vehicles: +€2,332
- Intangible fixed assets +€617
up €617 (+27.1%), from €2,279 to €2,896
- Accrued charges and deferred income +€30,275
up €30,275 (+10,092%), from €300 to €30,575
- Profit (loss) carried forward -€5,762
down €5,762 (-43.0%), from -€13,415 to -€19,178
- Tax, wage and social debts +€3,253
up €3,253 (+24.1%), from €13,476 to €16,729
of which Taxes: +€2,425
- Other debts -€3,149
down €3,149 (-45.4%), from €6,928 to €3,779
- Trade debts -€777
down €777 (-8.8%), from €8,828 to €8,051
- Gross operating margin -€7,549
down €7,549 (-20.9%), from €36,118 to €28,570
- Taxes -€1,600
no longer reported in 2025 (was €1,600)
- Staff costs +€1,244
up €1,244 (+4.3%), from €28,846 to €30,089
- Depreciation -€418
down €418 (-12.1%), from €3,452 to €3,035
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 | €36,519 | €60,359 | +€23,840 | +65.3% |
| Fixed assets | 21/28 | €2,870 | €6,280 | +€3,409 | +119% |
| Intangible fixed assets | 21 | €2,279 | €2,896 | +€617 | +27.1% |
| Tangible fixed assets | 22/27 | €591 | €2,884 | +€2,293 | +388% |
| Furniture and vehicles | 24 | €533 | €2,864 | +€2,332 | +438% |
| Other tangible fixed assets | 26 | €58 | €19 | -€39 | -66.6% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €33,649 | €54,080 | +€20,431 | +60.7% |
| Stocks and contracts in progress | 3 | €4,615 | €4,958 | +€342 | +7.4% |
| Stocks | 30/36 | €4,615 | €4,958 | +€342 | +7.4% |
| Amounts receivable within one year | 40/41 | €9,272 | €28,813 | +€19,541 | +211% |
| Trade receivables | 40 | €9,272 | €26,950 | +€17,677 | +191% |
| Other amounts receivable | 41 | - | €1,863 | +€1,863 | |
| Cash at bank and in hand | 54/58 | €19,054 | €19,314 | +€260 | +1.4% |
| Deferred charges and accrued income | 490/1 | €707 | €995 | +€288 | +40.8% |
| Total equity and liabilities | 10/49 | €36,519 | €60,359 | +€23,840 | +65.3% |
| Equity | 10/15 | €6,987 | €1,225 | -€5,762 | -82.5% |
| Contributions | 10/11 | €20,400 | €20,400 | = | 0.0% |
| Reserves | 13 | €2 | €2 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2 | €2 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2 | €2 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,415 | -€19,178 | -€5,762 | -43.0% |
| Amounts payable | 17/49 | €29,532 | €59,135 | +€29,603 | +100% |
| Amounts payable within one year | 42/48 | €29,232 | €28,559 | -€673 | -2.3% |
| Trade debts | 44 | €8,828 | €8,051 | -€777 | -8.8% |
| Suppliers | 440/4 | €8,828 | €8,051 | -€777 | -8.8% |
| Taxes, remuneration and social security | 45 | €13,476 | €16,729 | +€3,253 | +24.1% |
| Taxes | 450/3 | €6,555 | €8,980 | +€2,425 | +37.0% |
| Remuneration and social security | 454/9 | €6,921 | €7,749 | +€829 | +12.0% |
| Other amounts payable | 47/48 | €6,928 | €3,779 | -€3,149 | -45.4% |
| Accrued charges and deferred income | 492/3 | €300 | €30,575 | +€30,275 | +10,092% |
| Remuneration, social security and pensions | 62 | €28,846 | €30,089 | +€1,244 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,452 | €3,035 | -€418 | -12.1% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Non-recurring operating charges | 66A | - | €533 | +€533 | |
| Gross operating margin | 9900 | €36,118 | €28,570 | -€7,549 | -20.9% |
| Operating profit (loss) | 9901 | €3,293 | -€5,630 | -€8,923 | |
| Financial income | 75/76B | €9 | €100 | +€91 | +1,033% |
| Recurring financial income | 75 | €9 | €100 | +€91 | +1,033% |
| Financial charges | 65/66B | €225 | €232 | +€7 | +3.3% |
| Recurring financial charges | 65 | €225 | €232 | +€7 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €3,077 | -€5,762 | -€8,839 | |
| Income taxes | 67/77 | €1,600 | - | -€1,600 | |
| Profit (loss) for the period | 9904 | €1,477 | -€5,762 | -€7,240 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,477 | -€5,762 | -€7,240 |
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 18 October 2026 via checked.be.