HUBRECHTOPHILE SPRL: what changed
HUBRECHTOPHILE SPRL
Largest movements
- Cash +€72,056
up €72,056 (+121%), from €59,557 to €131,613
mainly Net result for the year (+€47,917) and Depreciation (+€15,553)
- Tangible fixed assets -€18,404
down €18,404 (-32.8%), from €56,080 to €37,676
- Receivables within one year -€3,122
down €3,122 (-10.1%), from €30,996 to €27,874
of which Trade receivables: -€2,059
- Profit (loss) carried forward +€47,917
up €47,917 (+2,334%), from €2,053 to €49,970
- Other debts -€5,161
down €5,161 (-3.8%), from €134,793 to €129,633
- Trade debts +€4,255
up €4,255 (+1,454%), from €293 to €4,548
- Tax, wage and social debts +€2,483
up €2,483 (+40.5%), from €6,135 to €8,619
of which Remuneration and social security: +€2,436
- Gross operating margin +€60,691
up €60,691 (+97.3%), from €62,353 to €123,044
- Staff costs +€23,636
up €23,636 (+77.1%), from €30,639 to €54,276
- Depreciation +€1,851
up €1,851 (+13.5%), from €13,701 to €15,553
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 | €179,429 | €229,549 | +€50,120 | +27.9% |
| Fixed assets | 21/28 | €70,080 | €51,676 | -€18,404 | -26.3% |
| Tangible fixed assets | 22/27 | €56,080 | €37,676 | -€18,404 | -32.8% |
| Furniture and vehicles | 24 | €56,080 | €37,676 | -€18,404 | -32.8% |
| Financial fixed assets | 28 | €14,000 | €14,000 | = | 0.0% |
| Current assets | 29/58 | €109,349 | €177,873 | +€68,524 | +62.7% |
| Stocks and contracts in progress | 3 | €16,458 | €15,295 | -€1,163 | -7.1% |
| Stocks | 30/36 | €16,458 | €15,295 | -€1,163 | -7.1% |
| Amounts receivable within one year | 40/41 | €30,996 | €27,874 | -€3,122 | -10.1% |
| Trade receivables | 40 | €29,934 | €27,874 | -€2,059 | -6.9% |
| Other amounts receivable | 41 | €1,062 | €0 | -€1,062 | -100% |
| Cash at bank and in hand | 54/58 | €59,557 | €131,613 | +€72,056 | +121% |
| Deferred charges and accrued income | 490/1 | €2,338 | €3,090 | +€752 | +32.1% |
| Total equity and liabilities | 10/49 | €179,429 | €229,549 | +€50,120 | +27.9% |
| Equity | 10/15 | €38,138 | €86,055 | +€47,917 | +126% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €1,084 | €1,084 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,084 | €1,084 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,053 | €49,970 | +€47,917 | +2,334% |
| Amounts payable | 17/49 | €141,291 | €143,494 | +€2,203 | +1.6% |
| Amounts payable within one year | 42/48 | €141,221 | €142,799 | +€1,578 | +1.1% |
| Trade debts | 44 | €293 | €4,548 | +€4,255 | +1,454% |
| Suppliers | 440/4 | €293 | €4,548 | +€4,255 | +1,454% |
| Taxes, remuneration and social security | 45 | €6,135 | €8,619 | +€2,483 | +40.5% |
| Taxes | 450/3 | €342 | €390 | +€47 | +13.8% |
| Remuneration and social security | 454/9 | €5,793 | €8,229 | +€2,436 | +42.1% |
| Other amounts payable | 47/48 | €134,793 | €129,633 | -€5,161 | -3.8% |
| Accrued charges and deferred income | 492/3 | €70 | €695 | +€625 | +891% |
| Remuneration, social security and pensions | 62 | €30,639 | €54,276 | +€23,636 | +77.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,701 | €15,553 | +€1,851 | +13.5% |
| Other operating charges | 640/8 | €1,370 | €1,423 | +€53 | +3.9% |
| Gross operating margin | 9900 | €62,353 | €123,044 | +€60,691 | +97.3% |
| Operating profit (loss) | 9901 | €16,643 | €51,792 | +€35,150 | +211% |
| Financial income | 75/76B | €49 | €97 | +€48 | +98.2% |
| Recurring financial income | 75 | €49 | €97 | +€48 | +98.2% |
| Financial charges | 65/66B | €203 | €171 | -€33 | -16.1% |
| Recurring financial charges | 65 | €203 | €171 | -€33 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €16,488 | €51,718 | +€35,230 | +214% |
| Income taxes | 67/77 | €3,316 | €3,801 | +€486 | +14.7% |
| Profit (loss) for the period | 9904 | €13,172 | €47,917 | +€34,745 | +264% |
| Profit (loss) for the period to be appropriated | 9905 | €13,172 | €47,917 | +€34,745 | +264% |
Next steps
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 7 November 2026 via checked.be.