Centre d'expertises HOCK: 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.
Centre d'expertises HOCK
Largest movements
- Receivables after one year +€126,238
new in 2025: €126,238
- Cash +€108,585
new in 2025: €108,585
mainly Net result for the year (+€129,026) and Receivables within one year (+€99,819)
- Receivables within one year -€99,819
down €99,819 (-86.1%), from €115,991 to €16,172
of which Other amounts receivable: -€113,845
- Tangible fixed assets -€5,301
down €5,301 (-16.9%), from €31,443 to €26,142
of which Plant, machinery and equipment: -€4,010
- Reserves +€129,000
up €129,000 (+2,304%), from €5,598 to €134,598
of which Distributable reserves: +€127,140
- Short-term financial debts -€10,402
down €10,402 (-81.0%), from €12,837 to €2,435
- Tax, wage and social debts +€9,603
up €9,603 (+26.3%), from €36,450 to €46,054
- Trade debts +€3,201
up €3,201 (+91.1%), from €3,514 to €6,714
- Gross operating margin +€169,422
up €169,422 (+418%), from €40,567 to €209,988
- Taxes +€57,884
up €57,884 (+335%), from €17,256 to €75,140
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 | €148,086 | €277,806 | +€129,720 | +87.6% |
| Fixed assets | 21/28 | €31,903 | €26,602 | -€5,301 | -16.6% |
| Tangible fixed assets | 22/27 | €31,443 | €26,142 | -€5,301 | -16.9% |
| Plant, machinery and equipment | 23 | €8,055 | €4,045 | -€4,010 | -49.8% |
| Furniture and vehicles | 24 | €2,537 | €4,670 | +€2,133 | +84.1% |
| Other tangible fixed assets | 26 | €20,852 | €17,427 | -€3,424 | -16.4% |
| Financial fixed assets | 28 | €460 | €460 | = | 0.0% |
| Current assets | 29/58 | €116,183 | €251,204 | +€135,021 | +116% |
| Amounts receivable after more than one year | 29 | - | €126,238 | +€126,238 | |
| Other amounts receivable | 291 | - | €126,238 | +€126,238 | |
| Amounts receivable within one year | 40/41 | €115,991 | €16,172 | -€99,819 | -86.1% |
| Trade receivables | 40 | €2,127 | €16,153 | +€14,026 | +659% |
| Other amounts receivable | 41 | €113,864 | €19 | -€113,845 | -100.0% |
| Cash at bank and in hand | 54/58 | - | €108,585 | +€108,585 | |
| Deferred charges and accrued income | 490/1 | €192 | €209 | +€17 | +8.8% |
| Total equity and liabilities | 10/49 | €148,086 | €277,806 | +€129,720 | +87.6% |
| Equity | 10/15 | €92,077 | €221,103 | +€129,026 | +140% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,598 | €134,598 | +€129,000 | +2,304% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €5,598 | €132,738 | +€127,140 | +2,271% |
| Profit (loss) carried forward | 14 | €67,879 | €67,905 | +€26 | 0.0% |
| Provisions and deferred taxes | 16 | €1,500 | €1,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,500 | - | -€1,500 | |
| Other liabilities and charges | 164/5 | €1,500 | - | -€1,500 | |
| Deferred taxes | 168 | - | €1,500 | +€1,500 | |
| Amounts payable | 17/49 | €54,509 | €55,203 | +€694 | +1.3% |
| Amounts payable within one year | 42/48 | €54,509 | €55,203 | +€694 | +1.3% |
| Financial debts | 43 | €12,837 | €2,435 | -€10,402 | -81.0% |
| Credit institutions | 430/8 | €12,837 | €2,435 | -€10,402 | -81.0% |
| Trade debts | 44 | €3,514 | €6,714 | +€3,201 | +91.1% |
| Suppliers | 440/4 | €3,514 | €6,714 | +€3,201 | +91.1% |
| Taxes, remuneration and social security | 45 | €36,450 | €46,054 | +€9,603 | +26.3% |
| Taxes | 450/3 | €36,450 | €46,054 | +€9,603 | +26.3% |
| Other amounts payable | 47/48 | €1,708 | - | -€1,708 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,702 | €9,273 | -€429 | -4.4% |
| Other operating charges | 640/8 | €2,593 | €1,204 | -€1,389 | -53.6% |
| Gross operating margin | 9900 | €40,567 | €209,988 | +€169,422 | +418% |
| Operating profit (loss) | 9901 | €28,272 | €199,512 | +€171,240 | +606% |
| Financial income | 75/76B | €5,890 | €6,588 | +€698 | +11.9% |
| Recurring financial income | 75 | €5,890 | €6,588 | +€698 | +11.9% |
| Financial charges | 65/66B | €1,739 | €1,934 | +€195 | +11.2% |
| Recurring financial charges | 65 | €1,739 | €1,934 | +€195 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €32,423 | €204,166 | +€171,743 | +530% |
| Income taxes | 67/77 | €17,256 | €75,140 | +€57,884 | +335% |
| Profit (loss) for the period | 9904 | €15,166 | €129,026 | +€113,860 | +751% |
| Profit (loss) for the period to be appropriated | 9905 | €15,166 | €129,026 | +€113,860 | +751% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.