HOVE VAN HERPELGEM: what changed
What changed
HOVE VAN HERPELGEM
NACE 56.210, Event catering
filed annual accounts (NBB)
Net result for the year
-€62,315
2024 · €69,151-€131,466
Equity
€124,016
2024 · €186,331-€62,315
Cash
€83,720
2024 · €13,693+€70,028
Balance sheet total
€1.1m
2024 · €738,209+€332,990
Largest movements
Assets
- Tangible fixed assets +€144,065
up €144,065 (+26.3%), from €546,856 to €690,922
of which Other tangible fixed assets: +€155,586
- Receivables within one year +€118,887
up €118,887 (+68.2%), from €174,265 to €293,151
of which Trade receivables: +€120,741
- Cash +€70,028
up €70,028 (+511%), from €13,693 to €83,720
mainly Other debts (+€370,116) and Depreciation (+€83,916)
Equity and liabilities
- Other debts +€370,116
up €370,116 (+188%), from €196,899 to €567,015
- Profit (loss) carried forward -€62,315
new in 2025: -€62,315
- Trade debts +€46,418
up €46,418 (+14.9%), from €311,426 to €357,844
- Accrued charges and deferred income -€15,186
down €15,186 (-52.2%), from €29,095 to €13,909
Income statement
- Turnover -€189,717
down €189,717 (-8.2%), from €2.3m to €2.1m
- Goods and materials -€132,158
down €132,158 (-7.7%), from €1.7m to €1.6m
- Services and other goods +€56,961
up €56,961 (+14.4%), from €395,166 to €452,127
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
€69,151
Turnover
-€189,717
Other operating income
+€1,113
Goods and materials
+€132,158
Services and other goods
-€56,961
Staff costs
-€213
Depreciation
-€17,130
Other operating charges
-€7
Financial income
-€1,750
Financial charges
-€9,807
Taxes
+€10,849
Result 2025
-€62,315
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
+€298,009
Investment
-€227,981
Financing
€0
Cash 2024
€13,693
From operations (derived)
+€298,009
Net result for the year
-€62,315
Depreciation
+€83,916
Receivables within one year
-€118,887
Deferred charges and accrued income
-€10
Trade debts
+€46,418
Tax, wage and social debts
-€6,043
Other debts
+€370,116
Accrued charges and deferred income
-€15,186
Investment (derived)
-€227,981
Investment in fixed assets (net)
-€227,981
Cash 2025
€83,720
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €738,209 | €1,071,199 | +€332,990 | +45.1% |
| Fixed assets | 21/28 | €546,856 | €690,922 | +€144,065 | +26.3% |
| Tangible fixed assets | 22/27 | €546,856 | €690,922 | +€144,065 | +26.3% |
| Plant, machinery and equipment | 23 | €27,228 | €17,801 | -€9,428 | -34.6% |
| Furniture and vehicles | 24 | €8,079 | €5,986 | -€2,093 | -25.9% |
| Other tangible fixed assets | 26 | €511,550 | €667,135 | +€155,586 | +30.4% |
| Current assets | 29/58 | €191,353 | €380,277 | +€188,925 | +98.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €174,265 | €293,151 | +€118,887 | +68.2% |
| Trade receivables | 40 | €147,260 | €268,001 | +€120,741 | +82.0% |
| Other amounts receivable | 41 | €27,005 | €25,150 | -€1,855 | -6.9% |
| Cash at bank and in hand | 54/58 | €13,693 | €83,720 | +€70,028 | +511% |
| Deferred charges and accrued income | 490/1 | €3,395 | €3,405 | +€10 | +0.3% |
| Total equity and liabilities | 10/49 | €738,209 | €1,071,199 | +€332,990 | +45.1% |
| Equity | 10/15 | €186,331 | €124,016 | -€62,315 | -33.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €180,131 | €180,131 | = | 0.0% |
| Tax-exempt reserves | 132 | €152 | €152 | = | 0.0% |
| Distributable reserves | 133 | €179,978 | €179,978 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€62,315 | -€62,315 | |
| Amounts payable | 17/49 | €551,878 | €947,183 | +€395,305 | +71.6% |
| Amounts payable within one year | 42/48 | €522,784 | €933,275 | +€410,491 | +78.5% |
| Trade debts | 44 | €311,426 | €357,844 | +€46,418 | +14.9% |
| Suppliers | 440/4 | €311,426 | €357,844 | +€46,418 | +14.9% |
| Taxes, remuneration and social security | 45 | €14,458 | €8,416 | -€6,043 | -41.8% |
| Taxes | 450/3 | €6,113 | €0 | -€6,113 | -100% |
| Remuneration and social security | 454/9 | €8,345 | €8,416 | +€70 | +0.8% |
| Other amounts payable | 47/48 | €196,899 | €567,015 | +€370,116 | +188% |
| Accrued charges and deferred income | 492/3 | €29,095 | €13,909 | -€15,186 | -52.2% |
| Operating income | 70/76A | €2,310,043 | €2,121,438 | -€188,605 | -8.2% |
| Turnover | 70 | €2,306,105 | €2,116,388 | -€189,717 | -8.2% |
| Other operating income | 74 | €3,937 | €5,050 | +€1,113 | +28.3% |
| Operating charges | 60/66A | €2,227,581 | €2,169,734 | -€57,847 | -2.6% |
| Goods for resale, raw materials and consumables | 60 | €1,705,560 | €1,573,402 | -€132,158 | -7.7% |
| Purchases | 600/8 | €1,705,560 | €1,573,402 | -€132,158 | -7.7% |
| Services and other goods | 61 | €395,166 | €452,127 | +€56,961 | +14.4% |
| Remuneration, social security and pensions | 62 | €59,443 | €59,657 | +€213 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,785 | €83,916 | +€17,130 | +25.6% |
| Other operating charges | 640/8 | €625 | €631 | +€7 | +1.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €82,462 | -€48,296 | -€130,758 | |
| Financial income | 75/76B | €1,756 | €6 | -€1,750 | -99.7% |
| Recurring financial income | 75 | €1,756 | €6 | -€1,750 | -99.7% |
| Income from financial fixed assets | 750 | €956 | €0 | -€956 | -100% |
| Other financial income | 752/9 | €800 | €6 | -€794 | -99.2% |
| Financial charges | 65/66B | €4,218 | €14,025 | +€9,807 | +232% |
| Recurring financial charges | 65 | €4,218 | €14,025 | +€9,807 | +232% |
| Debt charges | 650 | €4,210 | €13,909 | +€9,699 | +230% |
| Other financial charges | 652/9 | €9 | €117 | +€108 | +1,249% |
| Profit (loss) for the period before taxes | 9903 | €80,000 | -€62,315 | -€142,315 | |
| Income taxes | 67/77 | €10,849 | €0 | -€10,849 | -100% |
| Taxes | 670/3 | €10,849 | €0 | -€10,849 | -100% |
| Profit (loss) for the period | 9904 | €69,151 | -€62,315 | -€131,466 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,151 | -€62,315 | -€131,466 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.