HOYAUX-CHI: what changed
HOYAUX-CHI
Largest movements
- Receivables within one year +€2,000
up €2,000 (+10.0%), from €19,928 to €21,928
of which Other amounts receivable: +€2,000
- Cash +€855
up €855 (+10.8%), from €7,900 to €8,755
mainly Net result for the year (+€3,568)
- Reserves +€3,568
up €3,568 (+25.4%), from €14,048 to €17,616
- Tax, wage and social debts -€713
down €713 (-12.5%), from €5,715 to €5,003
- Gross operating margin -€3,264
down €3,264 (-37.4%), from €8,733 to €5,468
- Taxes -€1,431
down €1,431 (-44.5%), from €3,217 to €1,786
- Financial income -€813
no longer reported in 2025 (was €813)
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,363 | €41,219 | +€2,855 | +7.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €10,535 | €10,535 | = | 0.0% |
| Tangible fixed assets | 22/27 | €10,535 | €10,535 | = | 0.0% |
| Land and buildings | 22 | €10,535 | €10,535 | = | 0.0% |
| Current assets | 29/58 | €27,828 | €30,683 | +€2,855 | +10.3% |
| Amounts receivable within one year | 40/41 | €19,928 | €21,928 | +€2,000 | +10.0% |
| Trade receivables | 40 | €3,090 | €3,090 | = | 0.0% |
| Other amounts receivable | 41 | €16,838 | €18,838 | +€2,000 | +11.9% |
| Cash at bank and in hand | 54/58 | €7,900 | €8,755 | +€855 | +10.8% |
| Total equity and liabilities | 10/49 | €38,363 | €41,219 | +€2,855 | +7.4% |
| Equity | 10/15 | €32,648 | €36,216 | +€3,568 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,048 | €17,616 | +€3,568 | +25.4% |
| Distributable reserves | 133 | €14,048 | €17,616 | +€3,568 | +25.4% |
| Amounts payable | 17/49 | €5,715 | €5,003 | -€713 | -12.5% |
| Amounts payable within one year | 42/48 | €5,715 | €5,003 | -€713 | -12.5% |
| Taxes, remuneration and social security | 45 | €5,715 | €5,003 | -€713 | -12.5% |
| Taxes | 450/3 | €5,715 | €5,003 | -€713 | -12.5% |
| Other operating charges | 640/8 | - | €20 | +€20 | |
| Gross operating margin | 9900 | €8,733 | €5,468 | -€3,264 | -37.4% |
| Operating profit (loss) | 9901 | €8,733 | €5,448 | -€3,284 | -37.6% |
| Financial income | 75/76B | €813 | - | -€813 | |
| Recurring financial income | 75 | €813 | - | -€813 | |
| Financial charges | 65/66B | €46 | €95 | +€48 | +104% |
| Recurring financial charges | 65 | €46 | €95 | +€48 | +104% |
| Profit (loss) for the period before taxes | 9903 | €9,500 | €5,354 | -€4,146 | -43.6% |
| Income taxes | 67/77 | €3,217 | €1,786 | -€1,431 | -44.5% |
| Profit (loss) for the period | 9904 | €6,283 | €3,568 | -€2,715 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,283 | €3,568 | -€2,715 | -43.2% |
Next steps
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 4 November 2026 via checked.be.