HOORKANTOOR: what changed
What changed
HOORKANTOOR
NACE 86.995, Nutrition and dietetics services
filed annual accounts (NBB)
Net result for the year
€95,361
2024 · €77,660+€17,701
Equity
€482,787
2024 · €388,260+€94,528
Cash
€164,011
2024 · €99,241+€64,770
Balance sheet total
€756,093
2024 · €784,855-€28,762
Largest movements
Assets
- Current investments -€94,003
down €94,003 (-47.0%), from €200,000 to €105,997
- Cash +€64,770
up €64,770 (+65.3%), from €99,241 to €164,011
mainly Net result for the year (+€95,361) and Current investments (+€94,003)
- Receivables within one year +€23,947
up €23,947 (+44.7%), from €53,556 to €77,503
of which Trade receivables: +€23,579
- Tangible fixed assets -€23,846
down €23,846 (-5.6%), from €428,897 to €405,051
of which Land and buildings: -€51,854
Equity and liabilities
- Reserves +€95,361
up €95,361 (+31.0%), from €308,027 to €403,387
- Other debts -€60,012
down €60,012 (-88.1%), from €68,088 to €8,076
- Provisions -€36,000
no longer reported in 2025 (was €36,000)
- Debts after one year -€20,523
down €20,523 (-8.0%), from €255,463 to €234,940
Income statement
- Provisions -€36,000
new in 2025: -€36,000
- Staff costs +€12,889
up €12,889 (+24.5%), from €52,698 to €65,587
- Financial charges +€8,509
up €8,509 (+142%), from €6,008 to €14,517
of which Non-recurring financial charges: +€8,004
- Taxes +€7,388
up €7,388 (+24.3%), from €30,388 to €37,776
- Depreciation -€7,245
down €7,245 (-32.7%), from €22,170 to €14,925
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€77,660
Gross operating margin
+€1,026
Staff costs
-€12,889
Depreciation
+€7,245
Provisions
+€36,000
Other operating charges
-€105
Financial income
+€2,320
Financial charges
-€8,509
Taxes
-€7,388
Result 2025
€95,361
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€12,394
Investment
+€102,924
Financing
-€25,760
Cash 2024
€99,241
From operations (derived)
-€12,394
Net result for the year
+€95,361
Depreciation
+€14,925
Stocks and contracts
-€356
Receivables within one year
-€23,947
Smaller working-capital items
+€51
Provisions
-€36,000
Trade debts
-€3,017
Other debts
-€60,012
Accrued charges and deferred income
+€600
Investment (derived)
+€102,924
Investment in fixed assets (net)
+€8,921
Current investments
+€94,003
Financing
-€25,760
Debts after one year
-€20,523
Current portion of long-term debt
-€4,404
Contributions, distributions and other
-€833
Cash 2025
€164,011
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €784,855 | €756,093 | -€28,762 | -3.7% |
| Fixed assets | 21/28 | €428,897 | €405,051 | -€23,846 | -5.6% |
| Tangible fixed assets | 22/27 | €428,897 | €405,051 | -€23,846 | -5.6% |
| Land and buildings | 22 | €428,711 | €376,857 | -€51,854 | -12.1% |
| Plant, machinery and equipment | 23 | - | €23,478 | +€23,478 | |
| Furniture and vehicles | 24 | €186 | €4,717 | +€4,531 | +2,435% |
| Current assets | 29/58 | €355,958 | €351,042 | -€4,916 | -1.4% |
| Stocks and contracts in progress | 3 | €2,579 | €2,935 | +€356 | +13.8% |
| Stocks | 30/36 | €2,579 | €2,935 | +€356 | +13.8% |
| Amounts receivable within one year | 40/41 | €53,556 | €77,503 | +€23,947 | +44.7% |
| Trade receivables | 40 | €51,829 | €75,408 | +€23,579 | +45.5% |
| Other amounts receivable | 41 | €1,728 | €2,095 | +€368 | +21.3% |
| Current investments | 50/53 | €200,000 | €105,997 | -€94,003 | -47.0% |
| Cash at bank and in hand | 54/58 | €99,241 | €164,011 | +€64,770 | +65.3% |
| Deferred charges and accrued income | 490/1 | €582 | €596 | +€14 | +2.4% |
| Total equity and liabilities | 10/49 | €784,855 | €756,093 | -€28,762 | -3.7% |
| Equity | 10/15 | €388,260 | €482,787 | +€94,528 | +24.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €308,027 | €403,387 | +€95,361 | +31.0% |
| Distributable reserves | 133 | €308,027 | €403,387 | +€95,361 | +31.0% |
| Profit (loss) carried forward | 14 | €61,633 | €60,800 | -€833 | -1.4% |
| Provisions and deferred taxes | 16 | €36,000 | - | -€36,000 | |
| Provisions for liabilities and charges | 160/5 | €36,000 | - | -€36,000 | |
| Pensions and similar obligations | 160 | €36,000 | - | -€36,000 | |
| Amounts payable | 17/49 | €360,596 | €273,306 | -€87,290 | -24.2% |
| Amounts payable after more than one year | 17 | €255,463 | €234,940 | -€20,523 | -8.0% |
| Financial debts | 170/4 | €255,463 | €234,940 | -€20,523 | -8.0% |
| Amounts payable within one year | 42/48 | €102,532 | €35,166 | -€67,367 | -65.7% |
| Current portion of amounts payable after more than one year | 42 | €13,661 | €9,257 | -€4,404 | -32.2% |
| Trade debts | 44 | €8,297 | €5,280 | -€3,017 | -36.4% |
| Suppliers | 440/4 | €8,297 | €5,280 | -€3,017 | -36.4% |
| Taxes, remuneration and social security | 45 | €12,487 | €12,552 | +€65 | +0.5% |
| Taxes | 450/3 | €2,805 | €3,791 | +€986 | +35.2% |
| Remuneration and social security | 454/9 | €9,682 | €8,761 | -€921 | -9.5% |
| Other amounts payable | 47/48 | €68,088 | €8,076 | -€60,012 | -88.1% |
| Accrued charges and deferred income | 492/3 | €2,600 | €3,200 | +€600 | +23.1% |
| Remuneration, social security and pensions | 62 | €52,698 | €65,587 | +€12,889 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,170 | €14,925 | -€7,245 | -32.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€36,000 | -€36,000 | |
| Other operating charges | 640/8 | €3,498 | €3,602 | +€105 | +3.0% |
| Gross operating margin | 9900 | €192,334 | €193,360 | +€1,026 | +0.5% |
| Operating profit (loss) | 9901 | €113,968 | €145,246 | +€31,278 | +27.4% |
| Financial income | 75/76B | €89 | €2,408 | +€2,320 | +2,615% |
| Recurring financial income | 75 | €89 | €2,408 | +€2,320 | +2,615% |
| Financial charges | 65/66B | €6,008 | €14,517 | +€8,509 | +142% |
| Recurring financial charges | 65 | €6,008 | €6,513 | +€505 | +8.4% |
| Non-recurring financial charges | 66B | - | €8,004 | +€8,004 | |
| Profit (loss) for the period before taxes | 9903 | €108,049 | €133,137 | +€25,088 | +23.2% |
| Income taxes | 67/77 | €30,388 | €37,776 | +€7,388 | +24.3% |
| Profit (loss) for the period | 9904 | €77,660 | €95,361 | +€17,701 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €77,660 | €95,361 | +€17,701 | +22.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.