C.HOCK: what changed
Two fiscal 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.
C.HOCK
Largest movements
- Receivables within one year +€36,403
up €36,403 (+142.0%), from €25,633 to €62,036
of which Other amounts receivable: +€29,533
- Cash +€30,115
up €30,115 (+117.6%), from €25,618 to €55,733
mainly Net result for the year (+€57,143) and Other debts (+€49,819)
- Tangible fixed assets -€3,704
down €3,704 (-16.2%), from €22,805 to €19,101
of which Other tangible fixed assets: -€2,149
- Deferred charges and accrued income +€1,620
up €1,620 (+758.0%), from €214 to €1,834
- Other debts +€49,819
up €49,819 (+27501.4%), from €181 to €50,000
- Short-term financial debts +€19,559
up €19,559 (+7436.8%), from €263 to €19,822
- Tax, wage and social debts -€12,961
down €12,961 (-39.7%), from €32,647 to €19,687
- Reserves +€8,000
up €8,000 (+22.9%), from €35,000 to €43,000
- Trade debts +€1,802
up €1,802 (+71.0%), from €2,537 to €4,338
- Gross operating margin -€46,908
down €46,908 (-35.9%), from €130,815 to €83,907
- Taxes -€12,963
down €12,963 (-42.8%), from €30,315 to €17,352
- Other operating charges -€3,595
down €3,595 (-76.0%), from €4,727 to €1,133
- Depreciation +€2,236
up €2,236 (+73.3%), from €3,049 to €5,285
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.
Cash bridge derived
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 | €74,495 | €139,857 | +€65,362 | +87.7% |
| Fixed assets | 21/28 | €23,030 | €20,254 | -€2,776 | -12.1% |
| Intangible fixed assets | 21 | - | €928 | +€928 | |
| Tangible fixed assets | 22/27 | €22,805 | €19,101 | -€3,704 | -16.2% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €6,755 | €5,199 | -€1,556 | -23.0% |
| Other tangible fixed assets | 26 | €16,051 | €13,902 | -€2,149 | -13.4% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €51,465 | €119,603 | +€68,138 | +132.4% |
| Amounts receivable within one year | 40/41 | €25,633 | €62,036 | +€36,403 | +142.0% |
| Trade receivables | 40 | €15,633 | €22,503 | +€6,870 | +43.9% |
| Other amounts receivable | 41 | €10,000 | €39,533 | +€29,533 | +295.3% |
| Cash at bank and in hand | 54/58 | €25,618 | €55,733 | +€30,115 | +117.6% |
| Deferred charges and accrued income | 490/1 | €214 | €1,834 | +€1,620 | +758.0% |
| Total equity and liabilities | 10/49 | €74,495 | €139,857 | +€65,362 | +87.7% |
| Equity | 10/15 | €38,867 | €46,010 | +€7,143 | +18.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Reserves | 13 | €35,000 | €43,000 | +€8,000 | +22.9% |
| Distributable reserves | 133 | €35,000 | €43,000 | +€8,000 | +22.9% |
| Profit (loss) carried forward | 14 | €867 | €10 | -€857 | -98.8% |
| Amounts payable | 17/49 | €35,628 | €93,847 | +€58,219 | +163.4% |
| Amounts payable within one year | 42/48 | €35,628 | €93,847 | +€58,219 | +163.4% |
| Financial debts | 43 | €263 | €19,822 | +€19,559 | +7436.8% |
| Credit institutions | 430/8 | €263 | €19,822 | +€19,559 | +7436.8% |
| Trade debts | 44 | €2,537 | €4,338 | +€1,802 | +71.0% |
| Suppliers | 440/4 | €2,537 | €4,338 | +€1,802 | +71.0% |
| Taxes, remuneration and social security | 45 | €32,647 | €19,687 | -€12,961 | -39.7% |
| Taxes | 450/3 | €32,647 | €19,687 | -€12,961 | -39.7% |
| Other amounts payable | 47/48 | €181 | €50,000 | +€49,819 | +27501.4% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,049 | €5,285 | +€2,236 | +73.3% |
| Other operating charges | 640/8 | €4,727 | €1,133 | -€3,595 | -76.0% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €130,815 | €83,907 | -€46,908 | -35.9% |
| Operating profit (loss) | 9901 | €123,038 | €77,489 | -€45,550 | -37.0% |
| Financial income | 75/76B | €64 | €964 | +€901 | +1413.6% |
| Recurring financial income | 75 | €64 | €964 | +€901 | +1413.6% |
| Non-recurring financial income | 76B | €64 | - | -€64 | |
| Financial charges | 65/66B | €2,920 | €3,957 | +€1,037 | +35.5% |
| Recurring financial charges | 65 | €2,920 | €3,957 | +€1,037 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | €120,182 | €74,496 | -€45,686 | -38.0% |
| Income taxes | 67/77 | €30,315 | €17,352 | -€12,963 | -42.8% |
| Profit (loss) for the period | 9904 | €89,867 | €57,143 | -€32,724 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €89,867 | €57,143 | -€32,724 | -36.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.