HOEK BIOPROCESS ENGINEERING: 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.
HOEK BIOPROCESS ENGINEERING
Largest movements
- Cash -€102,513
down €102,513 (-89.7%), from €114,266 to €11,753
mainly Other debts (-€133,381) and Tax, wage and social debts (-€21,836)
- Receivables after one year -€61,056
no longer reported in 2025 (was €61,056)
- Receivables within one year +€13,659
up €13,659 (+157%), from €8,698 to €22,357
of which Trade receivables: +€15,875
- Deferred charges and accrued income -€5,306
down €5,306 (-79.4%), from €6,684 to €1,378
- Tangible fixed assets -€2,611
down €2,611 (-72.9%), from €3,584 to €973
- Other debts -€133,381
down €133,381 (-82.9%), from €160,824 to €27,442
- Tax, wage and social debts -€21,836
down €21,836 (-73.6%), from €29,652 to €7,815
of which Taxes: -€20,869
- Profit (loss) carried forward -€2,033
down €2,033 (-98.6%), from €2,062 to €29
- Gross operating margin -€26,463
down €26,463 (-92.2%), from €28,716 to €2,253
- Taxes -€5,984
down €5,984 (-98.5%), from €6,077 to €92
- Financial income -€2,925
no longer reported in 2025 (was €2,925)
- Other operating charges +€817
up €817 (+142%), from €574 to €1,391
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 | €194,395 | €36,569 | -€157,826 | -81.2% |
| Fixed assets | 21/28 | €3,692 | €1,081 | -€2,611 | -70.7% |
| Tangible fixed assets | 22/27 | €3,584 | €973 | -€2,611 | -72.9% |
| Furniture and vehicles | 24 | €3,584 | €973 | -€2,611 | -72.9% |
| Financial fixed assets | 28 | €108 | €108 | = | 0.0% |
| Current assets | 29/58 | €190,703 | €35,488 | -€155,215 | -81.4% |
| Amounts receivable after more than one year | 29 | €61,056 | - | -€61,056 | |
| Other amounts receivable | 291 | €61,056 | - | -€61,056 | |
| Amounts receivable within one year | 40/41 | €8,698 | €22,357 | +€13,659 | +157% |
| Trade receivables | 40 | €774 | €16,650 | +€15,875 | +2,050% |
| Other amounts receivable | 41 | €7,923 | €5,708 | -€2,216 | -28.0% |
| Cash at bank and in hand | 54/58 | €114,266 | €11,753 | -€102,513 | -89.7% |
| Deferred charges and accrued income | 490/1 | €6,684 | €1,378 | -€5,306 | -79.4% |
| Total equity and liabilities | 10/49 | €194,395 | €36,569 | -€157,826 | -81.2% |
| Equity | 10/15 | €3,062 | €1,029 | -€2,033 | -66.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,062 | €29 | -€2,033 | -98.6% |
| Amounts payable | 17/49 | €191,334 | €35,541 | -€155,793 | -81.4% |
| Amounts payable within one year | 42/48 | €191,334 | €35,541 | -€155,793 | -81.4% |
| Trade debts | 44 | €858 | €283 | -€575 | -67.0% |
| Suppliers | 440/4 | €858 | €283 | -€575 | -67.0% |
| Taxes, remuneration and social security | 45 | €29,652 | €7,815 | -€21,836 | -73.6% |
| Taxes | 450/3 | €28,685 | €7,815 | -€20,869 | -72.8% |
| Remuneration and social security | 454/9 | €967 | - | -€967 | |
| Other amounts payable | 47/48 | €160,824 | €27,442 | -€133,381 | -82.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,823 | €2,611 | -€212 | -7.5% |
| Other operating charges | 640/8 | €574 | €1,391 | +€817 | +142% |
| Gross operating margin | 9900 | €28,716 | €2,253 | -€26,463 | -92.2% |
| Operating profit (loss) | 9901 | €25,319 | -€1,749 | -€27,068 | |
| Financial income | 75/76B | €2,925 | - | -€2,925 | |
| Recurring financial income | 75 | €2,925 | - | -€2,925 | |
| Financial charges | 65/66B | €207 | €192 | -€15 | -7.3% |
| Recurring financial charges | 65 | €207 | €192 | -€15 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €28,037 | -€1,941 | -€29,978 | |
| Income taxes | 67/77 | €6,077 | €92 | -€5,984 | -98.5% |
| Profit (loss) for the period | 9904 | €21,961 | -€2,033 | -€23,994 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,961 | -€2,033 | -€23,994 |
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 29 October 2026 via checked.be.