Marc Van Hoecke & Co: what changed
What changed
Marc Van Hoecke & Co
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€68,801
2024 · €124,207-€193,008
Equity
€196,930
2024 · €265,731-€68,801
Cash
€5,686
2024 · €6,011-€325
Balance sheet total
€393,826
2024 · €470,602-€76,776
Largest movements
Assets
- Tangible fixed assets -€48,768
down €48,768 (-11.5%), from €422,662 to €373,894
of which Furniture and vehicles: -€37,151
- Receivables within one year -€16,683
down €16,683 (-79.8%), from €20,894 to €4,211
of which Other amounts receivable: -€14,768
- Current investments -€11,000
down €11,000 (-55.0%), from €20,000 to €9,000
Equity and liabilities
- Profit (loss) carried forward -€68,801
down €68,801 (-48.5%), from €141,981 to €73,180
- Trade debts -€5,087
down €5,087 (-82.9%), from €6,137 to €1,050
Income statement
- Gross operating margin -€215,963
down €215,963, from €196,047 to -€19,916
- Taxes -€22,964
down €22,964, from €22,543 to -€421
- Depreciation +€9,892
up €9,892 (+25.4%), from €38,876 to €48,768
- Financial charges -€9,652
down €9,652 (-99.0%), from €9,747 to €95
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
€124,207
Gross operating margin
-€215,963
Depreciation
-€9,892
Other operating charges
+€21
Financial income
+€210
Financial charges
+€9,652
Taxes
+€22,964
Result 2025
-€68,801
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
-€11,325
Investment
+€11,000
Financing
€0
Cash 2024
€6,011
From operations (derived)
-€11,325
Net result for the year
-€68,801
Depreciation
+€48,768
Receivables within one year
+€16,683
Trade debts
-€5,087
Tax, wage and social debts
+€973
Other debts
-€3,904
Accrued charges and deferred income
+€43
Investment (derived)
+€11,000
Current investments
+€11,000
Cash 2025
€5,686
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €470,602 | €393,826 | -€76,776 | -16.3% |
| Fixed assets | 21/28 | €423,697 | €374,929 | -€48,768 | -11.5% |
| Tangible fixed assets | 22/27 | €422,662 | €373,894 | -€48,768 | -11.5% |
| Furniture and vehicles | 24 | €168,649 | €131,498 | -€37,151 | -22.0% |
| Other tangible fixed assets | 26 | €254,013 | €242,396 | -€11,617 | -4.6% |
| Financial fixed assets | 28 | €1,035 | €1,035 | = | 0.0% |
| Current assets | 29/58 | €46,905 | €18,897 | -€28,008 | -59.7% |
| Amounts receivable within one year | 40/41 | €20,894 | €4,211 | -€16,683 | -79.8% |
| Trade receivables | 40 | €6,126 | €4,211 | -€1,915 | -31.3% |
| Other amounts receivable | 41 | €14,768 | - | -€14,768 | |
| Current investments | 50/53 | €20,000 | €9,000 | -€11,000 | -55.0% |
| Cash at bank and in hand | 54/58 | €6,011 | €5,686 | -€325 | -5.4% |
| Total equity and liabilities | 10/49 | €470,602 | €393,826 | -€76,776 | -16.3% |
| Equity | 10/15 | €265,731 | €196,930 | -€68,801 | -25.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €103,750 | €103,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €85,000 | €85,000 | = | 0.0% |
| Other | 1319 | €85,000 | €85,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,981 | €73,180 | -€68,801 | -48.5% |
| Amounts payable | 17/49 | €204,871 | €196,896 | -€7,975 | -3.9% |
| Amounts payable within one year | 42/48 | €203,381 | €195,363 | -€8,018 | -3.9% |
| Trade debts | 44 | €6,137 | €1,050 | -€5,087 | -82.9% |
| Suppliers | 440/4 | €6,137 | €1,050 | -€5,087 | -82.9% |
| Taxes, remuneration and social security | 45 | - | €973 | +€973 | |
| Taxes | 450/3 | - | €973 | +€973 | |
| Other amounts payable | 47/48 | €197,244 | €193,340 | -€3,904 | -2.0% |
| Accrued charges and deferred income | 492/3 | €1,490 | €1,533 | +€43 | +2.9% |
| Non-recurring operating income | 76A | €211,267 | - | -€211,267 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,876 | €48,768 | +€9,892 | +25.4% |
| Other operating charges | 640/8 | €675 | €654 | -€21 | -3.1% |
| Gross operating margin | 9900 | €196,047 | -€19,916 | -€215,963 | |
| Operating profit (loss) | 9901 | €156,496 | -€69,338 | -€225,834 | |
| Financial income | 75/76B | €1 | €211 | +€210 | +21,000% |
| Recurring financial income | 75 | €1 | €211 | +€210 | +21,000% |
| Non-recurring financial income | 76B | - | €211 | +€211 | |
| Financial charges | 65/66B | €9,747 | €95 | -€9,652 | -99.0% |
| Recurring financial charges | 65 | €9,747 | €95 | -€9,652 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | €146,750 | -€69,222 | -€215,972 | |
| Income taxes | 67/77 | €22,543 | -€421 | -€22,964 | |
| Profit (loss) for the period | 9904 | €124,207 | -€68,801 | -€193,008 | |
| Profit (loss) for the period to be appropriated | 9905 | €124,207 | -€68,801 | -€193,008 |
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 7 November 2026 via checked.be.