HOEKA: 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.
HOEKA
Largest movements
- Cash -€3,207
down €3,207 (-50.2%), from €6,394 to €3,187
mainly Net result for the year (-€2,918) and Trade debts (-€366)
- Receivables within one year -€329
down €329 (-13.1%), from €2,518 to €2,190
of which Other amounts receivable: -€1,409
- Stocks and contracts +€116
up €116 (+11.3%), from €1,025 to €1,141
- Profit (loss) carried forward -€2,918
down €2,918 (-27.4%), from -€10,654 to -€13,572
- Trade debts -€366
down €366 (-58.9%), from €621 to €255
- Tax, wage and social debts -€134
down €134 (-64.1%), from €209 to €75
- Gross operating margin -€983
down €983 (-87.6%), from -€1,123 to -€2,106
- Financial charges +€75
up €75 (+110.5%), from €68 to €142
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 | €10,223 | €6,803 | -€3,420 | -33.5% |
| Fixed assets | 21/28 | €285 | €285 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €9,938 | €6,518 | -€3,420 | -34.4% |
| Stocks and contracts in progress | 3 | €1,025 | €1,141 | +€116 | +11.3% |
| Stocks | 30/36 | €1,025 | €1,141 | +€116 | +11.3% |
| Amounts receivable within one year | 40/41 | €2,518 | €2,190 | -€329 | -13.1% |
| Trade receivables | 40 | €450 | €1,531 | +€1,081 | +240.1% |
| Other amounts receivable | 41 | €2,068 | €659 | -€1,409 | -68.1% |
| Cash at bank and in hand | 54/58 | €6,394 | €3,187 | -€3,207 | -50.2% |
| Total equity and liabilities | 10/49 | €10,223 | €6,803 | -€3,420 | -33.5% |
| Equity | 10/15 | €8,109 | €5,190 | -€2,918 | -36.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €170 | €170 | = | 0.0% |
| Non-distributable reserves | 130/1 | €170 | €170 | = | 0.0% |
| Reserves not available under the articles | 1311 | €170 | €170 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,654 | -€13,572 | -€2,918 | -27.4% |
| Amounts payable | 17/49 | €2,114 | €1,612 | -€502 | -23.7% |
| Amounts payable within one year | 42/48 | €2,114 | €1,612 | -€502 | -23.7% |
| Trade debts | 44 | €621 | €255 | -€366 | -58.9% |
| Suppliers | 440/4 | €621 | €255 | -€366 | -58.9% |
| Taxes, remuneration and social security | 45 | €209 | €75 | -€134 | -64.1% |
| Taxes | 450/3 | €209 | €75 | -€134 | -64.1% |
| Other amounts payable | 47/48 | €1,283 | €1,282 | -€2 | -0.1% |
| Other operating charges | 640/8 | €653 | €670 | +€17 | +2.6% |
| Gross operating margin | 9900 | -€1,123 | -€2,106 | -€983 | -87.6% |
| Operating profit (loss) | 9901 | -€1,776 | -€2,776 | -€1,000 | -56.3% |
| Financial charges | 65/66B | €68 | €142 | +€75 | +110.5% |
| Recurring financial charges | 65 | €68 | €142 | +€75 | +110.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,843 | -€2,918 | -€1,075 | -58.3% |
| Profit (loss) for the period | 9904 | -€1,843 | -€2,918 | -€1,075 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,843 | -€2,918 | -€1,075 | -58.3% |
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 10 October 2026 via checked.be.