HOOGERS: 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.
HOOGERS
Largest movements
- Tangible fixed assets -€11,174
down €11,174 (-5.1%), from €219,265 to €208,091
of which Land and buildings: -€9,408
- Other debts -€7,410
down €7,410 (-5.7%), from €129,885 to €122,475
- Debts after one year -€4,868
down €4,868 (-15.1%), from €32,145 to €27,277
- Financial charges -€735
down €735 (-28.3%), from €2,593 to €1,858
- Other operating charges -€706
down €706 (-11.5%), from €6,159 to €5,453
- Gross operating margin +€683
up €683 (+3.4%), from €20,382 to €21,066
- Taxes +€475
up €475 (+46.9%), from €1,014 to €1,489
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 | €220,536 | €208,922 | -€11,614 | -5.3% |
| Fixed assets | 21/28 | €219,265 | €208,091 | -€11,174 | -5.1% |
| Tangible fixed assets | 22/27 | €219,265 | €208,091 | -€11,174 | -5.1% |
| Land and buildings | 22 | €213,721 | €204,313 | -€9,408 | -4.4% |
| Furniture and vehicles | 24 | €5,544 | €3,778 | -€1,766 | -31.8% |
| Current assets | 29/58 | €1,271 | €831 | -€440 | -34.6% |
| Cash at bank and in hand | 54/58 | €502 | €41 | -€462 | -91.9% |
| Deferred charges and accrued income | 490/1 | €769 | €790 | +€22 | +2.8% |
| Total equity and liabilities | 10/49 | €220,536 | €208,922 | -€11,614 | -5.3% |
| Equity | 10/15 | €48,499 | €49,653 | +€1,153 | +2.4% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €9,815 | €9,815 | = | 0.0% |
| Distributable reserves | 133 | €9,815 | €9,815 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,479 | €33,633 | +€1,153 | +3.6% |
| Amounts payable | 17/49 | €172,037 | €159,269 | -€12,767 | -7.4% |
| Amounts payable after more than one year | 17 | €32,145 | €27,277 | -€4,868 | -15.1% |
| Financial debts | 170/4 | €32,145 | €27,277 | -€4,868 | -15.1% |
| Amounts payable within one year | 42/48 | €139,891 | €131,992 | -€7,899 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €6,771 | €5,530 | -€1,242 | -18.3% |
| Trade debts | 44 | €2,222 | €1,485 | -€737 | -33.2% |
| Suppliers | 440/4 | €2,222 | €1,485 | -€737 | -33.2% |
| Taxes, remuneration and social security | 45 | €1,014 | €2,503 | +€1,489 | +147% |
| Taxes | 450/3 | €1,014 | €2,503 | +€1,489 | +147% |
| Other amounts payable | 47/48 | €129,885 | €122,475 | -€7,410 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,022 | €11,174 | +€152 | +1.4% |
| Other operating charges | 640/8 | €6,159 | €5,453 | -€706 | -11.5% |
| Gross operating margin | 9900 | €20,382 | €21,066 | +€683 | +3.4% |
| Operating profit (loss) | 9901 | €3,201 | €4,438 | +€1,237 | +38.7% |
| Financial income | 75/76B | - | €63 | +€63 | |
| Recurring financial income | 75 | - | €63 | +€63 | |
| Financial charges | 65/66B | €2,593 | €1,858 | -€735 | -28.3% |
| Recurring financial charges | 65 | €2,593 | €1,858 | -€735 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €608 | €2,642 | +€2,035 | +335% |
| Income taxes | 67/77 | €1,014 | €1,489 | +€475 | +46.9% |
| Profit (loss) for the period | 9904 | -€406 | €1,153 | +€1,560 | |
| Profit (loss) for the period to be appropriated | 9905 | -€406 | €1,153 | +€1,560 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.