HOGEMA: what changed
What changed
HOGEMA
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€2,808
2024 · €3,357-€548
Equity
€118,871
2024 · €116,063+€2,808
Cash
-
not filed
Balance sheet total
€177,232
2024 · €192,665-€15,433
Largest movements
Assets
- Tangible fixed assets -€9,566
down €9,566 (-5.7%), from €168,467 to €158,901
- Current investments -€7,443
down €7,443 (-39.2%), from €19,009 to €11,567
Equity and liabilities
- Debts after one year -€21,201
down €21,201 (-38.4%), from €55,237 to €34,036
of which Financial debts: -€21,201
- Reserves +€3,000
up €3,000 (+2.9%), from €103,240 to €106,240
of which Distributable reserves: +€3,000
- Current portion of long-term debt +€2,260
up €2,260 (+11.9%), from €18,941 to €21,201
Income statement
- Gross operating margin -€933
down €933 (-5.7%), from €16,501 to €15,569
- Purchases and services -€463
down €463 (-9.9%), from €4,661 to €4,198
- Financial charges -€440
down €440 (-23.4%), from €1,877 to €1,437
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€3,357
Gross operating margin
-€933
Other operating charges
-€56
Financial charges
+€440
Result 2025
€2,808
raises the resultlowers the result
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,665 | €177,232 | -€15,433 | -8.0% |
| Fixed assets | 21/28 | €168,467 | €158,901 | -€9,566 | -5.7% |
| Tangible fixed assets | 22/27 | €168,467 | €158,901 | -€9,566 | -5.7% |
| Land and buildings | 22 | €168,467 | €158,901 | -€9,566 | -5.7% |
| Current assets | 29/58 | €24,199 | €18,331 | -€5,867 | -24.2% |
| Amounts receivable within one year | 40/41 | €5,000 | €5,157 | +€157 | +3.1% |
| Trade receivables | 40 | - | €157 | +€157 | |
| Other amounts receivable | 41 | €5,000 | €5,000 | = | 0.0% |
| Current investments | 50/53 | €19,009 | €11,567 | -€7,443 | -39.2% |
| Deferred charges and accrued income | 490/1 | €189 | €1,607 | +€1,418 | +750% |
| Total equity and liabilities | 10/49 | €192,665 | €177,232 | -€15,433 | -8.0% |
| Equity | 10/15 | €116,063 | €118,871 | +€2,808 | +2.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €103,240 | €106,240 | +€3,000 | +2.9% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Legal reserve | 130 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €102,000 | €105,000 | +€3,000 | +2.9% |
| Profit (loss) carried forward | 14 | €423 | €231 | -€192 | -45.3% |
| Amounts payable | 17/49 | €76,603 | €58,361 | -€18,242 | -23.8% |
| Amounts payable after more than one year | 17 | €55,237 | €34,036 | -€21,201 | -38.4% |
| Financial debts | 170/4 | €53,807 | €32,606 | -€21,201 | -39.4% |
| Other amounts payable | 178/9 | €1,430 | €1,430 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,326 | €22,285 | +€2,959 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €18,941 | €21,201 | +€2,260 | +11.9% |
| Trade debts | 44 | - | €353 | +€353 | |
| Suppliers | 440/4 | - | €190 | +€190 | |
| Bills of exchange payable | 441 | - | €163 | +€163 | |
| Taxes, remuneration and social security | 45 | €325 | €671 | +€346 | +107% |
| Taxes | 450/3 | €325 | €671 | +€346 | +107% |
| Other amounts payable | 47/48 | €60 | €60 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,040 | €2,040 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,661 | €4,198 | -€463 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,566 | €9,566 | = | 0.0% |
| Other operating charges | 640/8 | €1,702 | €1,757 | +€56 | +3.3% |
| Gross operating margin | 9900 | €16,501 | €15,569 | -€933 | -5.7% |
| Operating profit (loss) | 9901 | €5,234 | €4,245 | -€988 | -18.9% |
| Financial charges | 65/66B | €1,877 | €1,437 | -€440 | -23.4% |
| Recurring financial charges | 65 | €1,877 | €1,437 | -€440 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €3,357 | €2,808 | -€548 | -16.3% |
| Profit (loss) for the period | 9904 | €3,357 | €2,808 | -€548 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,357 | €2,808 | -€548 | -16.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.