HOEKVEN CONSULTANCY: 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.
HOEKVEN CONSULTANCY
Largest movements
- Cash +€20,422
up €20,422 (+231%), from €8,822 to €29,244
mainly Receivables after one year (+€20,000) and Net result for the year (+€17,229)
- Receivables after one year -€20,000
no longer reported in 2025 (was €20,000)
- Receivables within one year +€18,361
up €18,361 (+22.2%), from €82,711 to €101,072
of which Other amounts receivable: +€23,671
- Reserves +€17,229
up €17,229 (+45.1%), from €38,189 to €55,417
- Gross operating margin -€12,403
down €12,403 (-43.9%), from €28,252 to €15,849
- Taxes -€1,176
down €1,176 (-40.6%), from €2,899 to €1,723
- Financial income -€517
down €517 (-12.3%), from €4,209 to €3,692
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 | €111,533 | €130,316 | +€18,783 | +16.8% |
| Current assets | 29/58 | €111,533 | €130,316 | +€18,783 | +16.8% |
| Amounts receivable after more than one year | 29 | €20,000 | - | -€20,000 | |
| Other amounts receivable | 291 | €20,000 | - | -€20,000 | |
| Amounts receivable within one year | 40/41 | €82,711 | €101,072 | +€18,361 | +22.2% |
| Trade receivables | 40 | €15,310 | €10,000 | -€5,310 | -34.7% |
| Other amounts receivable | 41 | €67,401 | €91,072 | +€23,671 | +35.1% |
| Cash at bank and in hand | 54/58 | €8,822 | €29,244 | +€20,422 | +231% |
| Total equity and liabilities | 10/49 | €111,533 | €130,316 | +€18,783 | +16.8% |
| Equity | 10/15 | €100,189 | €117,417 | +€17,229 | +17.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €38,189 | €55,417 | +€17,229 | +45.1% |
| Distributable reserves | 133 | €38,189 | €55,417 | +€17,229 | +45.1% |
| Amounts payable | 17/49 | €11,344 | €12,899 | +€1,555 | +13.7% |
| Amounts payable within one year | 42/48 | €11,344 | €12,899 | +€1,555 | +13.7% |
| Trade debts | 44 | €2,555 | €3,277 | +€723 | +28.3% |
| Suppliers | 440/4 | €2,555 | €3,277 | +€723 | +28.3% |
| Advances received on contracts in progress | 46 | €5,000 | €5,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,789 | €4,621 | +€832 | +22.0% |
| Taxes | 450/3 | €3,789 | €4,621 | +€832 | +22.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €28,252 | €15,849 | -€12,403 | -43.9% |
| Operating profit (loss) | 9901 | €27,747 | €15,330 | -€12,417 | -44.8% |
| Financial income | 75/76B | €4,209 | €3,692 | -€517 | -12.3% |
| Recurring financial income | 75 | €4,209 | €3,692 | -€517 | -12.3% |
| Financial charges | 65/66B | €72 | €70 | -€2 | -2.8% |
| Recurring financial charges | 65 | €72 | €70 | -€2 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €31,884 | €18,952 | -€12,932 | -40.6% |
| Income taxes | 67/77 | €2,899 | €1,723 | -€1,176 | -40.6% |
| Profit (loss) for the period | 9904 | €28,985 | €17,229 | -€11,757 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,985 | €17,229 | -€11,757 | -40.6% |
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 19 October 2026 via checked.be.