VAN HOEYMISSEN: 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 HOEYMISSEN
Largest movements
- Receivables within one year +€129,699
up €129,699 (+212%), from €61,281 to €190,980
of which Trade receivables: +€133,065
- Tangible fixed assets -€79,468
down €79,468 (-87.4%), from €90,897 to €11,429
- Cash +€24,092
up €24,092 (+11.5%), from €208,961 to €233,052
mainly Investment in fixed assets (net) (+€74,302) and Net result for the year (+€58,379)
- Reserves +€49,956
up €49,956 (+68.1%), from €73,348 to €123,304
of which Distributable reserves: +€49,956
- Tax, wage and social debts +€31,992
up €31,992 (+417%), from €7,663 to €39,655
- Trade debts -€6,096
down €6,096 (-56.5%), from €10,789 to €4,694
- Depreciation -€40,021
down €40,021 (-88.6%), from €45,187 to €5,166
- Gross operating margin +€18,361
up €18,361 (+25.8%), from €71,279 to €89,640
- Taxes +€17,854
up €17,854 (+225%), from €7,924 to €25,777
- Other operating charges -€2,756
down €2,756 (-60.9%), from €4,529 to €1,773
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 | €362,046 | €437,447 | +€75,401 | +20.8% |
| Fixed assets | 21/28 | €90,897 | €11,429 | -€79,468 | -87.4% |
| Tangible fixed assets | 22/27 | €90,897 | €11,429 | -€79,468 | -87.4% |
| Land and buildings | 22 | €13,643 | €9,567 | -€4,076 | -29.9% |
| Plant, machinery and equipment | 23 | €9,146 | €0 | -€9,146 | -100% |
| Furniture and vehicles | 24 | €34,441 | €0 | -€34,441 | -100% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €33,666 | €1,862 | -€31,804 | -94.5% |
| Current assets | 29/58 | €271,149 | €426,018 | +€154,869 | +57.1% |
| Amounts receivable within one year | 40/41 | €61,281 | €190,980 | +€129,699 | +212% |
| Trade receivables | 40 | €30,289 | €163,354 | +€133,065 | +439% |
| Other amounts receivable | 41 | €30,992 | €27,626 | -€3,366 | -10.9% |
| Cash at bank and in hand | 54/58 | €208,961 | €233,052 | +€24,092 | +11.5% |
| Deferred charges and accrued income | 490/1 | €908 | €1,986 | +€1,078 | +119% |
| Total equity and liabilities | 10/49 | €362,046 | €437,447 | +€75,401 | +20.8% |
| Equity | 10/15 | €262,840 | €312,796 | +€49,956 | +19.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €73,348 | €123,304 | +€49,956 | +68.1% |
| Tax-exempt reserves | 132 | €4,994 | €4,994 | = | 0.0% |
| Distributable reserves | 133 | €68,354 | €118,310 | +€49,956 | +73.1% |
| Profit (loss) carried forward | 14 | €183,292 | €183,292 | = | 0.0% |
| Provisions and deferred taxes | 16 | €79,850 | €79,850 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €79,850 | €79,850 | = | 0.0% |
| Pensions and similar obligations | 160 | €79,850 | €79,850 | = | 0.0% |
| Amounts payable | 17/49 | €19,356 | €44,801 | +€25,445 | +131% |
| Amounts payable within one year | 42/48 | €18,452 | €44,502 | +€26,049 | +141% |
| Financial debts | 43 | - | €153 | +€153 | |
| Credit institutions | 430/8 | - | €153 | +€153 | |
| Trade debts | 44 | €10,789 | €4,694 | -€6,096 | -56.5% |
| Suppliers | 440/4 | €10,789 | €4,694 | -€6,096 | -56.5% |
| Taxes, remuneration and social security | 45 | €7,663 | €39,655 | +€31,992 | +417% |
| Taxes | 450/3 | €7,663 | €39,655 | +€31,992 | +417% |
| Accrued charges and deferred income | 492/3 | €903 | €299 | -€604 | -66.9% |
| Non-recurring operating income | 76A | - | €33,345 | +€33,345 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,187 | €5,166 | -€40,021 | -88.6% |
| Other operating charges | 640/8 | €4,529 | €1,773 | -€2,756 | -60.9% |
| Non-recurring operating charges | 66A | €1,927 | €0 | -€1,927 | -100% |
| Gross operating margin | 9900 | €71,279 | €89,640 | +€18,361 | +25.8% |
| Operating profit (loss) | 9901 | €19,636 | €82,701 | +€63,065 | +321% |
| Financial income | 75/76B | €1,751 | €1,679 | -€72 | -4.1% |
| Recurring financial income | 75 | €1,751 | €1,679 | -€72 | -4.1% |
| Financial charges | 65/66B | €351 | €224 | -€127 | -36.3% |
| Recurring financial charges | 65 | €351 | €224 | -€127 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €21,036 | €84,156 | +€63,120 | +300% |
| Income taxes | 67/77 | €7,924 | €25,777 | +€17,854 | +225% |
| Profit (loss) for the period | 9904 | €13,112 | €58,379 | +€45,266 | +345% |
| Profit (loss) for the period to be appropriated | 9905 | €13,112 | €58,379 | +€45,266 | +345% |
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 22 October 2026 via checked.be.