HOCKS ALAIN: 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.
HOCKS ALAIN
Largest movements
- Cash +€40,080
up €40,080 (+91.4%), from €43,842 to €83,921
mainly Current portion of long-term debt (+€20,098) and Deferred charges and accrued income (+€16,844)
- Deferred charges and accrued income -€16,844
down €16,844 (-79.2%), from €21,265 to €4,421
- Tangible fixed assets +€10,073
up €10,073 (+48.9%), from €20,589 to €30,662
of which Furniture and vehicles: +€10,326
- Stocks and contracts -€7,132
down €7,132 (-27.9%), from €25,528 to €18,396
- Receivables within one year +€4,943
up €4,943 (+74.8%), from €6,607 to €11,551
of which Trade receivables: +€2,992
- Current portion of long-term debt +€20,098
up €20,098 (+346%), from €5,815 to €25,913
- Other debts +€7,912
up €7,912 (+242%), from €3,264 to €11,176
- Debts after one year -€5,913
down €5,913 (-54.2%), from €10,916 to €5,003
- Tax, wage and social debts +€4,976
up €4,976 (+79.0%), from €6,300 to €11,277
of which Taxes: +€6,281
- Trade debts +€3,435
up €3,435 (+53.9%), from €6,369 to €9,804
- Staff costs -€20,269
down €20,269 (-24.7%), from €82,091 to €61,822
- Taxes +€5,271
up €5,271 (+552%), from €956 to €6,226
- Gross operating margin -€1,189
down €1,189 (-1.3%), from €90,289 to €89,100
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 | €118,767 | €149,887 | +€31,120 | +26.2% |
| Fixed assets | 21/28 | €21,524 | €31,597 | +€10,073 | +46.8% |
| Tangible fixed assets | 22/27 | €20,589 | €30,662 | +€10,073 | +48.9% |
| Plant, machinery and equipment | 23 | €1,286 | €1,033 | -€253 | -19.7% |
| Furniture and vehicles | 24 | €19,303 | €29,629 | +€10,326 | +53.5% |
| Financial fixed assets | 28 | €935 | €935 | = | 0.0% |
| Current assets | 29/58 | €97,243 | €118,289 | +€21,047 | +21.6% |
| Stocks and contracts in progress | 3 | €25,528 | €18,396 | -€7,132 | -27.9% |
| Stocks | 30/36 | €25,528 | €18,396 | -€7,132 | -27.9% |
| Amounts receivable within one year | 40/41 | €6,607 | €11,551 | +€4,943 | +74.8% |
| Trade receivables | 40 | €6,038 | €9,030 | +€2,992 | +49.6% |
| Other amounts receivable | 41 | €569 | €2,521 | +€1,951 | +343% |
| Cash at bank and in hand | 54/58 | €43,842 | €83,921 | +€40,080 | +91.4% |
| Deferred charges and accrued income | 490/1 | €21,265 | €4,421 | -€16,844 | -79.2% |
| Total equity and liabilities | 10/49 | €118,767 | €149,887 | +€31,120 | +26.2% |
| Equity | 10/15 | €86,103 | €86,714 | +€611 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,764 | €66,375 | +€611 | +0.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €51,903 | €51,903 | = | 0.0% |
| Distributable reserves | 133 | €12,001 | €12,612 | +€611 | +5.1% |
| Profit (loss) carried forward | 14 | €1,738 | €1,738 | = | 0.0% |
| Amounts payable | 17/49 | €32,664 | €63,173 | +€30,509 | +93.4% |
| Amounts payable after more than one year | 17 | €10,916 | €5,003 | -€5,913 | -54.2% |
| Financial debts | 170/4 | €10,916 | €5,003 | -€5,913 | -54.2% |
| Amounts payable within one year | 42/48 | €21,748 | €58,170 | +€36,422 | +167% |
| Current portion of amounts payable after more than one year | 42 | €5,815 | €25,913 | +€20,098 | +346% |
| Trade debts | 44 | €6,369 | €9,804 | +€3,435 | +53.9% |
| Suppliers | 440/4 | €6,369 | €9,804 | +€3,435 | +53.9% |
| Taxes, remuneration and social security | 45 | €6,300 | €11,277 | +€4,976 | +79.0% |
| Taxes | 450/3 | €818 | €7,099 | +€6,281 | +768% |
| Remuneration and social security | 454/9 | €5,482 | €4,178 | -€1,304 | -23.8% |
| Other amounts payable | 47/48 | €3,264 | €11,176 | +€7,912 | +242% |
| Remuneration, social security and pensions | 62 | €82,091 | €61,822 | -€20,269 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,263 | €7,293 | +€30 | +0.4% |
| Other operating charges | 640/8 | €984 | €1,029 | +€45 | +4.5% |
| Gross operating margin | 9900 | €90,289 | €89,100 | -€1,189 | -1.3% |
| Operating profit (loss) | 9901 | -€49 | €18,956 | +€19,005 | |
| Financial income | 75/76B | €308 | €346 | +€38 | +12.4% |
| Recurring financial income | 75 | €308 | €346 | +€38 | +12.4% |
| Financial charges | 65/66B | €477 | €463 | -€14 | -2.9% |
| Recurring financial charges | 65 | €477 | €463 | -€14 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | -€218 | €18,838 | +€19,057 | |
| Income taxes | 67/77 | €956 | €6,226 | +€5,271 | +552% |
| Profit (loss) for the period | 9904 | -€1,174 | €12,612 | +€13,786 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,174 | €12,612 | +€13,786 |
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 21 October 2026 via checked.be.