HOOGSTUD: what changed
Two fiscal 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.
HOOGSTUD
Largest movements
- Tangible fixed assets +€84,263
up €84,263 (+3.0%), from €2.8m to €2.9m
- Profit (loss) carried forward -€224,187
down €224,187 (-70.4%), from -€318,375 to -€542,562
- Current portion of long-term debt +€154,274
up €154,274 (+8.9%), from €1.7m to €1.9m
- Other debts +€151,801
up €151,801 (+11.5%), from €1.3m to €1.5m
- Financial charges +€33,912
up €33,912 (+27.7%), from €122,641 to €156,552
- Other operating charges +€29,943
up €29,943 (+785.0%), from €3,814 to €33,758
- Depreciation +€2,120
up €2,120 (+9.7%), from €21,922 to €24,042
- Gross operating margin +€253
up €253 (+2.5%), from -€10,099 to -€9,846
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,811,592 | €2,897,106 | +€85,514 | +3.0% |
| Fixed assets | 21/28 | €2,808,507 | €2,892,770 | +€84,263 | +3.0% |
| Tangible fixed assets | 22/27 | €2,808,507 | €2,892,770 | +€84,263 | +3.0% |
| Land and buildings | 22 | €2,808,507 | €2,892,770 | +€84,263 | +3.0% |
| Current assets | 29/58 | €3,085 | €4,336 | +€1,251 | +40.6% |
| Amounts receivable within one year | 40/41 | €316 | - | -€316 | |
| Other amounts receivable | 41 | €316 | - | -€316 | |
| Cash at bank and in hand | 54/58 | €1,311 | €2,657 | +€1,346 | +102.6% |
| Deferred charges and accrued income | 490/1 | €1,458 | €1,679 | +€222 | +15.2% |
| Total equity and liabilities | 10/49 | €2,811,592 | €2,897,106 | +€85,514 | +3.0% |
| Equity | 10/15 | -€268,375 | -€492,562 | -€224,187 | -83.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€318,375 | -€542,562 | -€224,187 | -70.4% |
| Amounts payable | 17/49 | €3,079,967 | €3,389,668 | +€309,701 | +10.1% |
| Amounts payable within one year | 42/48 | €3,079,967 | €3,389,344 | +€309,377 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €1,728,000 | €1,882,274 | +€154,274 | +8.9% |
| Financial debts | 43 | €7,217 | - | -€7,217 | |
| Credit institutions | 430/8 | €7,217 | - | -€7,217 | |
| Trade debts | 44 | €20,813 | €31,332 | +€10,520 | +50.5% |
| Suppliers | 440/4 | €20,813 | €31,332 | +€10,520 | +50.5% |
| Other amounts payable | 47/48 | €1,323,937 | €1,475,738 | +€151,801 | +11.5% |
| Accrued charges and deferred income | 492/3 | - | €324 | +€324 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,922 | €24,042 | +€2,120 | +9.7% |
| Other operating charges | 640/8 | €3,814 | €33,758 | +€29,943 | +785.0% |
| Gross operating margin | 9900 | -€10,099 | -€9,846 | +€253 | +2.5% |
| Operating profit (loss) | 9901 | -€35,835 | -€67,645 | -€31,810 | -88.8% |
| Financial income | 75/76B | €3 | €11 | +€8 | +231.8% |
| Recurring financial income | 75 | €3 | €11 | +€8 | +231.8% |
| Financial charges | 65/66B | €122,641 | €156,552 | +€33,912 | +27.7% |
| Recurring financial charges | 65 | €122,641 | €156,552 | +€33,912 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | -€158,473 | -€224,187 | -€65,714 | -41.5% |
| Profit (loss) for the period | 9904 | -€158,473 | -€224,187 | -€65,714 | -41.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€158,473 | -€224,187 | -€65,714 | -41.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.