'T HOEKSKE J.P.: what changed
Two financial 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.
'T HOEKSKE J.P.
Largest movements
- Cash +€31,831
up €31,831 (+36.1%), from €88,167 to €119,998
mainly Depreciation (+€12,546) and Net result for the year (+€11,816)
- Tangible fixed assets -€12,546
down €12,546 (-54.8%), from €22,892 to €10,346
of which Furniture and vehicles: -€7,797
- Stocks and contracts -€5,000
down €5,000 (-18.9%), from €26,500 to €21,500
- Receivables within one year -€4,106
down €4,106 (-81.5%), from €5,040 to €934
of which Trade receivables: -€2,739
- Reserves +€11,816
up €11,816 (+11.1%), from €106,086 to €117,901
- Other debts -€2,341
down €2,341 (-29.7%), from €7,881 to €5,540
- Trade debts +€2,282
up €2,282 (+25.3%), from €9,029 to €11,311
- Tax, wage and social debts -€1,577
down €1,577 (-10.8%), from €14,603 to €13,026
of which Taxes: -€947
- Staff costs -€27,893
down €27,893 (-42.2%), from €66,137 to €38,244
- Gross operating margin -€18,107
down €18,107 (-20.9%), from €86,591 to €68,484
- Taxes +€1,946
up €1,946 (+152%), from €1,283 to €3,229
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.
Derived cash bridge
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 | €142,599 | €152,778 | +€10,179 | +7.1% |
| Fixed assets | 21/28 | €22,892 | €10,346 | -€12,546 | -54.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €22,892 | €10,346 | -€12,546 | -54.8% |
| Plant, machinery and equipment | 23 | €7,509 | €3,389 | -€4,120 | -54.9% |
| Furniture and vehicles | 24 | €10,299 | €2,502 | -€7,797 | -75.7% |
| Other tangible fixed assets | 26 | €5,084 | €4,455 | -€629 | -12.4% |
| Current assets | 29/58 | €119,707 | €142,432 | +€22,725 | +19.0% |
| Stocks and contracts in progress | 3 | €26,500 | €21,500 | -€5,000 | -18.9% |
| Stocks | 30/36 | €26,500 | €21,500 | -€5,000 | -18.9% |
| Amounts receivable within one year | 40/41 | €5,040 | €934 | -€4,106 | -81.5% |
| Trade receivables | 40 | €2,739 | - | -€2,739 | |
| Other amounts receivable | 41 | €2,301 | €934 | -€1,367 | -59.4% |
| Cash at bank and in hand | 54/58 | €88,167 | €119,998 | +€31,831 | +36.1% |
| Total equity and liabilities | 10/49 | €142,599 | €152,778 | +€10,179 | +7.1% |
| Equity | 10/15 | €111,086 | €122,901 | +€11,816 | +10.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €106,086 | €117,901 | +€11,816 | +11.1% |
| Distributable reserves | 133 | €106,086 | €117,901 | +€11,816 | +11.1% |
| Amounts payable | 17/49 | €31,513 | €29,877 | -€1,636 | -5.2% |
| Amounts payable within one year | 42/48 | €31,513 | €29,877 | -€1,636 | -5.2% |
| Trade debts | 44 | €9,029 | €11,311 | +€2,282 | +25.3% |
| Suppliers | 440/4 | €9,029 | €11,311 | +€2,282 | +25.3% |
| Taxes, remuneration and social security | 45 | €14,603 | €13,026 | -€1,577 | -10.8% |
| Taxes | 450/3 | €5,228 | €4,281 | -€947 | -18.1% |
| Remuneration and social security | 454/9 | €9,375 | €8,745 | -€630 | -6.7% |
| Other amounts payable | 47/48 | €7,881 | €5,540 | -€2,341 | -29.7% |
| Remuneration, social security and pensions | 62 | €66,137 | €38,244 | -€27,893 | -42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,546 | €12,546 | = | 0.0% |
| Other operating charges | 640/8 | €2,551 | €2,475 | -€76 | -3.0% |
| Gross operating margin | 9900 | €86,591 | €68,484 | -€18,107 | -20.9% |
| Operating profit (loss) | 9901 | €5,357 | €15,219 | +€9,862 | +184% |
| Financial income | 75/76B | €1,226 | €855 | -€371 | -30.3% |
| Recurring financial income | 75 | €1,226 | €855 | -€371 | -30.3% |
| Financial charges | 65/66B | €639 | €1,030 | +€391 | +61.3% |
| Recurring financial charges | 65 | €639 | €1,030 | +€391 | +61.3% |
| Profit (loss) for the period before taxes | 9903 | €5,945 | €15,044 | +€9,100 | +153% |
| Income taxes | 67/77 | €1,283 | €3,229 | +€1,946 | +152% |
| Profit (loss) for the period | 9904 | €4,662 | €11,816 | +€7,153 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €4,662 | €11,816 | +€7,153 | +153% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.