HOCLEA: 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.
HOCLEA
Largest movements
- Cash -€6,532
down €6,532 (-89.6%), from €7,289 to €757
mainly Receivables within one year (-€6,000) and Net result for the year (-€352)
- Receivables within one year +€6,000
new in 2025: €6,000
- Deferred charges and accrued income +€180
new in 2025: €180
- Profit (loss) carried forward -€352
down €352 (-19.7%), from €1,789 to €1,437
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
- Gross operating margin -€3
down €3 (-3.1%), from -€85 to -€88
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 | €7,289 | €6,937 | -€352 | -4.8% |
| Current assets | 29/58 | €7,289 | €6,937 | -€352 | -4.8% |
| Amounts receivable within one year | 40/41 | - | €6,000 | +€6,000 | |
| Other amounts receivable | 41 | - | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €7,289 | €757 | -€6,532 | -89.6% |
| Deferred charges and accrued income | 490/1 | - | €180 | +€180 | |
| Total equity and liabilities | 10/49 | €7,289 | €6,937 | -€352 | -4.8% |
| Equity | 10/15 | €7,289 | €6,937 | -€352 | -4.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,789 | €1,437 | -€352 | -19.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€85 | -€88 | -€3 | -3.1% |
| Operating profit (loss) | 9901 | -€472 | -€487 | -€15 | -3.2% |
| Financial income | 75/76B | €180 | €180 | = | 0.0% |
| Recurring financial income | 75 | €180 | €180 | = | 0.0% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€337 | -€352 | -€15 | -4.4% |
| Profit (loss) for the period | 9904 | -€337 | -€352 | -€15 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€337 | -€352 | -€15 | -4.4% |
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 5 October 2026 via checked.be.