VAN HOOREBEECK J.: 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 HOOREBEECK J.
Largest movements
- Tangible fixed assets -€10,860
down €10,860 (-100%), from €10,860 to €0
of which Furniture and vehicles: -€10,820
- Cash -€6,913
down €6,913 (-65.9%), from €10,484 to €3,571
mainly Trade debts (-€33,179) and Accrued charges and deferred income (-€143)
- Trade debts -€33,179
down €33,179 (-99.8%), from €33,237 to €59
- Gross operating margin -€14,375
down €14,375 (-99.0%), from €14,516 to €140
- Depreciation -€7,418
down €7,418 (-40.7%), from €18,237 to €10,820
- Financial income +€4,878
up €4,878 (+35.4%), from €13,776 to €18,654
of which Financial income: +€4,878
- Other operating charges -€2,074
down €2,074 (-33.0%), from €6,295 to €4,221
- Financial charges -€360
down €360 (-28.8%), from €1,251 to €891
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 | €674,243 | €647,457 | -€26,786 | -4.0% |
| Fixed assets | 21/28 | €89,855 | €78,640 | -€11,215 | -12.5% |
| Tangible fixed assets | 22/27 | €10,860 | €0 | -€10,860 | -100% |
| Plant, machinery and equipment | 23 | €40 | €0 | -€40 | -100% |
| Furniture and vehicles | 24 | €10,820 | €0 | -€10,820 | -100% |
| Financial fixed assets | 28 | €78,995 | €78,640 | -€355 | -0.4% |
| Current assets | 29/58 | €584,388 | €568,817 | -€15,572 | -2.7% |
| Amounts receivable within one year | 40/41 | €566,498 | €559,960 | -€6,538 | -1.2% |
| Trade receivables | 40 | €58,605 | €40,444 | -€18,161 | -31.0% |
| Other amounts receivable | 41 | €507,892 | €519,515 | +€11,623 | +2.3% |
| Cash at bank and in hand | 54/58 | €10,484 | €3,571 | -€6,913 | -65.9% |
| Deferred charges and accrued income | 490/1 | €7,407 | €5,286 | -€2,120 | -28.6% |
| Total equity and liabilities | 10/49 | €674,243 | €647,457 | -€26,786 | -4.0% |
| Equity | 10/15 | €638,764 | €640,870 | +€2,106 | +0.3% |
| Contributions | 10/11 | €360,000 | €360,000 | = | 0.0% |
| Capital | 10 | €360,000 | €360,000 | = | 0.0% |
| Issued capital | 100 | €360,000 | €360,000 | = | 0.0% |
| Reserves | 13 | €36,000 | €36,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €36,000 | €36,000 | = | 0.0% |
| Legal reserve | 130 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €242,764 | €244,870 | +€2,106 | +0.9% |
| Amounts payable | 17/49 | €35,479 | €6,586 | -€28,892 | -81.4% |
| Amounts payable within one year | 42/48 | €33,637 | €4,888 | -€28,749 | -85.5% |
| Trade debts | 44 | €33,237 | €59 | -€33,179 | -99.8% |
| Suppliers | 440/4 | €33,237 | €59 | -€33,179 | -99.8% |
| Taxes, remuneration and social security | 45 | €400 | €4,829 | +€4,429 | +1,107% |
| Taxes | 450/3 | €400 | €4,829 | +€4,429 | +1,107% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,841 | €1,698 | -€143 | -7.8% |
| Non-recurring operating income | 76A | €10,000 | €6,000 | -€4,000 | -40.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,237 | €10,820 | -€7,418 | -40.7% |
| Other operating charges | 640/8 | €6,295 | €4,221 | -€2,074 | -33.0% |
| Non-recurring operating charges | 66A | €0 | €40 | +€40 | |
| Gross operating margin | 9900 | €14,516 | €140 | -€14,375 | -99.0% |
| Operating profit (loss) | 9901 | -€10,017 | -€14,940 | -€4,923 | -49.1% |
| Financial income | 75/76B | €13,776 | €18,654 | +€4,878 | +35.4% |
| Recurring financial income | 75 | €13,776 | €18,654 | +€4,878 | +35.4% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,251 | €891 | -€360 | -28.8% |
| Recurring financial charges | 65 | €1,251 | €891 | -€360 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €2,508 | €2,823 | +€315 | +12.5% |
| Income taxes | 67/77 | €784 | €717 | -€67 | -8.6% |
| Profit (loss) for the period | 9904 | €1,724 | €2,106 | +€382 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,724 | €2,106 | +€382 | +22.1% |
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 17 October 2026 via checked.be.