PARENT-HOCQUE: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PARENT-HOCQUE
Largest movements
- Tangible fixed assets -€26,535
down €26,535 (-3.9%), from €684,056 to €657,520
of which Land and buildings: -€22,535
- Receivables within one year -€24,283
down €24,283 (-26.6%), from €91,289 to €67,006
- Debts after one year -€26,747
down €26,747 (-24.8%), from €107,699 to €80,951
- Other debts -€21,326
down €21,326 (-11.7%), from €182,523 to €161,197
- Profit (loss) carried forward +€9,828
no longer reported in 2025 (was -€9,828)
- Reserves -€9,511
down €9,511 (-2.2%), from €422,934 to €413,424
- Gross operating margin +€11,483
up €11,483 (+8.3%), from €137,692 to €149,176
- Staff costs +€2,787
up €2,787 (+2.4%), from €114,393 to €117,180
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €784,448 | €736,430 | -€48,019 | -6.1% |
| Fixed assets | 21/28 | €684,106 | €657,570 | -€26,535 | -3.9% |
| Tangible fixed assets | 22/27 | €684,056 | €657,520 | -€26,535 | -3.9% |
| Land and buildings | 22 | €675,367 | €652,832 | -€22,535 | -3.3% |
| Plant, machinery and equipment | 23 | €0 | - | -€0 | |
| Furniture and vehicles | 24 | €8,688 | €4,688 | -€4,000 | -46.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €100,343 | €78,860 | -€21,483 | -21.4% |
| Amounts receivable within one year | 40/41 | €91,289 | €67,006 | -€24,283 | -26.6% |
| Other amounts receivable | 41 | €91,289 | €67,006 | -€24,283 | -26.6% |
| Cash at bank and in hand | 54/58 | - | €1 | +€1 | |
| Deferred charges and accrued income | 490/1 | €9,054 | €11,853 | +€2,799 | +30.9% |
| Total equity and liabilities | 10/49 | €784,448 | €736,430 | -€48,019 | -6.1% |
| Equity | 10/15 | €427,506 | €427,824 | +€317 | +0.1% |
| Contributions | 10/11 | €14,400 | €14,400 | = | 0.0% |
| Outside capital | 11 | €14,400 | - | -€14,400 | |
| Other | 1109/19 | €14,400 | - | -€14,400 | |
| Reserves | 13 | €422,934 | €413,424 | -€9,511 | -2.2% |
| Distributable reserves | 133 | €422,934 | €413,424 | -€9,511 | -2.2% |
| Profit (loss) carried forward | 14 | -€9,828 | - | +€9,828 | |
| Amounts payable | 17/49 | €356,942 | €308,606 | -€48,336 | -13.5% |
| Amounts payable after more than one year | 17 | €107,699 | €80,951 | -€26,747 | -24.8% |
| Financial debts | 170/4 | €107,699 | €80,951 | -€26,747 | -24.8% |
| Amounts payable within one year | 42/48 | €249,243 | €227,655 | -€21,588 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €26,249 | €26,747 | +€499 | +1.9% |
| Financial debts | 43 | €5,745 | €2,154 | -€3,591 | -62.5% |
| Credit institutions | 430/8 | €5,745 | €2,154 | -€3,591 | -62.5% |
| Trade debts | 44 | €11,290 | €10,587 | -€703 | -6.2% |
| Suppliers | 440/4 | €11,290 | €10,587 | -€703 | -6.2% |
| Taxes, remuneration and social security | 45 | €23,437 | €26,970 | +€3,533 | +15.1% |
| Taxes | 450/3 | €143 | €183 | +€40 | +28.2% |
| Remuneration and social security | 454/9 | €23,294 | €26,787 | +€3,493 | +15.0% |
| Other amounts payable | 47/48 | €182,523 | €161,197 | -€21,326 | -11.7% |
| Remuneration, social security and pensions | 62 | €114,393 | €117,180 | +€2,787 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,847 | €26,535 | +€688 | +2.7% |
| Other operating charges | 640/8 | €2,226 | €1,178 | -€1,048 | -47.1% |
| Gross operating margin | 9900 | €137,692 | €149,176 | +€11,483 | +8.3% |
| Operating profit (loss) | 9901 | -€4,774 | €4,282 | +€9,056 | |
| Financial income | 75/76B | €1 | €412 | +€411 | +40668.3% |
| Recurring financial income | 75 | €1 | €412 | +€411 | +40668.3% |
| Financial charges | 65/66B | €4,864 | €4,194 | -€670 | -13.8% |
| Recurring financial charges | 65 | €4,864 | €4,194 | -€670 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,636 | €500 | +€10,136 | |
| Income taxes | 67/77 | €192 | €183 | -€9 | -4.7% |
| Profit (loss) for the period | 9904 | -€9,828 | €317 | +€10,145 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,828 | €317 | +€10,145 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.