HUGO VANDERPOOTEN: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
HUGO VANDERPOOTEN
Largest movements
- Current investments +€10,000
up €10,000 (+16.7%), from €60,000 to €70,000
- Cash -€8,176
down €8,176 (-57.4%), from €14,253 to €6,077
mainly Current investments (-€10,000) and Tax, wage and social debts (-€1,497)
- Receivables within one year -€1,198
down €1,198 (-56.7%), from €2,111 to €914
of which Trade receivables: -€2,111
- Tax, wage and social debts -€1,497
no longer reported in 2025 (was €1,497)
- Financial income -€1,552
down €1,552 (-65.7%), from €2,364 to €811
- Gross operating margin -€1,407
down €1,407 (-57.3%), from €2,456 to €1,049
- Taxes -€1,405
down €1,405 (-71.8%), from €1,957 to €551
- Other operating charges -€498
down €498 (-47.4%), from €1,050 to €552
- Financial charges -€43
down €43 (-51.4%), from €83 to €40
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 | €77,067 | €76,990 | -€76 | -0.1% |
| Current assets | 29/58 | €77,067 | €76,990 | -€76 | -0.1% |
| Amounts receivable within one year | 40/41 | €2,111 | €914 | -€1,198 | -56.7% |
| Trade receivables | 40 | €2,111 | - | -€2,111 | |
| Other amounts receivable | 41 | - | €914 | +€914 | |
| Current investments | 50/53 | €60,000 | €70,000 | +€10,000 | +16.7% |
| Cash at bank and in hand | 54/58 | €14,253 | €6,077 | -€8,176 | -57.4% |
| Deferred charges and accrued income | 490/1 | €702 | - | -€702 | |
| Total equity and liabilities | 10/49 | €77,067 | €76,990 | -€76 | -0.1% |
| Equity | 10/15 | €72,857 | €73,573 | +€716 | +1.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €60,457 | €61,173 | +€716 | +1.2% |
| Distributable reserves | 133 | €60,457 | €61,173 | +€716 | +1.2% |
| Amounts payable | 17/49 | €4,210 | €3,418 | -€793 | -18.8% |
| Amounts payable within one year | 42/48 | €4,210 | €3,418 | -€793 | -18.8% |
| Trade debts | 44 | €2,507 | €2,810 | +€303 | +12.1% |
| Suppliers | 440/4 | €2,507 | €2,810 | +€303 | +12.1% |
| Taxes, remuneration and social security | 45 | €1,497 | - | -€1,497 | |
| Taxes | 450/3 | €1,497 | - | -€1,497 | |
| Other amounts payable | 47/48 | €206 | €607 | +€402 | +195% |
| Non-recurring operating income | 76A | - | €4,525 | +€4,525 | |
| Other operating charges | 640/8 | €1,050 | €552 | -€498 | -47.4% |
| Gross operating margin | 9900 | €2,456 | €1,049 | -€1,407 | -57.3% |
| Operating profit (loss) | 9901 | €1,406 | €496 | -€909 | -64.7% |
| Financial income | 75/76B | €2,364 | €811 | -€1,552 | -65.7% |
| Recurring financial income | 75 | €2,364 | €811 | -€1,552 | -65.7% |
| Financial charges | 65/66B | €83 | €40 | -€43 | -51.4% |
| Recurring financial charges | 65 | €83 | €40 | -€43 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | €3,686 | €1,267 | -€2,419 | -65.6% |
| Income taxes | 67/77 | €1,957 | €551 | -€1,405 | -71.8% |
| Profit (loss) for the period | 9904 | €1,729 | €716 | -€1,013 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,729 | €716 | -€1,013 | -58.6% |
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 1 November 2026 via checked.be.