VAN HOECKE DIRK: 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.
VAN HOECKE DIRK
Largest movements
- Tangible fixed assets -€4,879
down €4,879 (-22.9%), from €21,328 to €16,449
- Receivables within one year -€1,873
no longer reported in 2024 (was €1,873)
- Cash +€1,274
up €1,274 (+164%), from €775 to €2,049
mainly Debts after one year (+€46,392) and Depreciation (+€6,307)
- Debts after one year +€46,392
up €46,392 (+129%), from €36,005 to €82,397
- Other debts -€46,168
no longer reported in 2024 (was €46,168)
- Trade debts -€2,870
no longer reported in 2024 (was €2,870)
- Profit (loss) carried forward -€2,832
down €2,832 (-3.6%), from -€79,659 to -€82,491
- Gross operating margin +€12,334
up €12,334, from -€6,877 to €5,457
- Depreciation -€787
down €787 (-11.1%), from €7,094 to €6,307
- Taxes -€663
no longer reported in 2024 (was €663)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,976 | €18,498 | -€5,478 | -22.8% |
| Fixed assets | 21/28 | €21,328 | €16,449 | -€4,879 | -22.9% |
| Tangible fixed assets | 22/27 | €21,328 | €16,449 | -€4,879 | -22.9% |
| Furniture and vehicles | 24 | €21,328 | €16,449 | -€4,879 | -22.9% |
| Current assets | 29/58 | €2,648 | €2,049 | -€599 | -22.6% |
| Amounts receivable within one year | 40/41 | €1,873 | - | -€1,873 | |
| Trade receivables | 40 | €1,873 | - | -€1,873 | |
| Cash at bank and in hand | 54/58 | €775 | €2,049 | +€1,274 | +164% |
| Total equity and liabilities | 10/49 | €23,976 | €18,498 | -€5,478 | -22.8% |
| Equity | 10/15 | -€61,067 | -€63,899 | -€2,832 | -4.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,659 | -€82,491 | -€2,832 | -3.6% |
| Amounts payable | 17/49 | €85,043 | €82,397 | -€2,646 | -3.1% |
| Amounts payable after more than one year | 17 | €36,005 | €82,397 | +€46,392 | +129% |
| Other amounts payable | 178/9 | €36,005 | €82,397 | +€46,392 | +129% |
| Amounts payable within one year | 42/48 | €49,038 | - | -€49,038 | |
| Trade debts | 44 | €2,870 | - | -€2,870 | |
| Suppliers | 440/4 | €2,870 | - | -€2,870 | |
| Other amounts payable | 47/48 | €46,168 | - | -€46,168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,094 | €6,307 | -€787 | -11.1% |
| Other operating charges | 640/8 | €1,926 | €1,937 | +€11 | +0.6% |
| Gross operating margin | 9900 | -€6,877 | €5,457 | +€12,334 | |
| Operating profit (loss) | 9901 | -€15,897 | -€2,787 | +€13,110 | +82.5% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,942 | -€2,832 | +€13,110 | +82.2% |
| Income taxes | 67/77 | €663 | - | -€663 | |
| Profit (loss) for the period | 9904 | -€16,605 | -€2,832 | +€13,773 | +82.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,605 | -€2,832 | +€13,773 | +82.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.