H.O.K.: 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.
H.O.K.
Largest movements
- Receivables within one year -€541
no longer reported in 2025 (was €541)
- Trade debts -€455
no longer reported in 2025 (was €455)
- Profit (loss) carried forward -€301
down €301 (-2.8%), from -€10,842 to -€11,143
- Tax, wage and social debts +€152
up €152 (+24.7%), from €613 to €765
of which Taxes: +€152
- Gross operating margin -€654
down €654 (-92.1%), from €710 to €56
- Staff costs -€164
no longer reported in 2025 (was €164)
- Financial income -€11
no longer reported in 2025 (was €11)
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 | €4,453 | €3,868 | -€586 | -13.2% |
| Current assets | 29/58 | €4,453 | €3,868 | -€586 | -13.2% |
| Amounts receivable within one year | 40/41 | €541 | - | -€541 | |
| Trade receivables | 40 | €541 | - | -€541 | |
| Cash at bank and in hand | 54/58 | €3,912 | €3,868 | -€44 | -1.1% |
| Total equity and liabilities | 10/49 | €4,453 | €3,868 | -€586 | -13.2% |
| Equity | 10/15 | -€10,842 | -€11,143 | -€301 | -2.8% |
| Profit (loss) carried forward | 14 | -€10,842 | -€11,143 | -€301 | -2.8% |
| Amounts payable | 17/49 | €15,296 | €15,011 | -€285 | -1.9% |
| Amounts payable within one year | 42/48 | €15,296 | €15,011 | -€285 | -1.9% |
| Trade debts | 44 | €455 | - | -€455 | |
| Suppliers | 440/4 | €455 | - | -€455 | |
| Taxes, remuneration and social security | 45 | €613 | €765 | +€152 | +24.7% |
| Taxes | 450/3 | €613 | €765 | +€152 | +24.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,228 | €14,246 | +€18 | +0.1% |
| Remuneration, social security and pensions | 62 | €164 | - | -€164 | |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €710 | €56 | -€654 | -92.1% |
| Operating profit (loss) | 9901 | €427 | -€64 | -€491 | |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €233 | €237 | +€4 | +1.8% |
| Recurring financial charges | 65 | €233 | €237 | +€4 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €205 | -€301 | -€506 | |
| Profit (loss) for the period | 9904 | €205 | -€301 | -€506 | |
| Profit (loss) for the period to be appropriated | 9905 | €205 | -€301 | -€506 |
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 23 October 2026 via checked.be.