HOK-solutions: 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.
HOK-solutions
Largest movements
- Intangible fixed assets -€15,890
down €15,890 (-64.9%), from €24,482 to €8,592
- Receivables within one year +€1,141
up €1,141 (+35.0%), from €3,264 to €4,405
of which Trade receivables: +€2,143
- Cash +€966
up €966 (+47.4%), from €2,035 to €3,001
mainly Depreciation (+€16,110) and Tax, wage and social debts (+€758)
- Profit (loss) carried forward -€14,838
down €14,838 (-25.0%), from -€59,280 to -€74,119
- Tax, wage and social debts +€758
new in 2025: €758
- Gross operating margin +€19,865
up €19,865, from -€18,479 to €1,386
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 | €30,001 | €15,998 | -€14,003 | -46.7% |
| Fixed assets | 21/28 | €24,702 | €8,592 | -€16,110 | -65.2% |
| Intangible fixed assets | 21 | €24,482 | €8,592 | -€15,890 | -64.9% |
| Tangible fixed assets | 22/27 | €220 | - | -€220 | |
| Furniture and vehicles | 24 | €220 | - | -€220 | |
| Current assets | 29/58 | €5,299 | €7,406 | +€2,107 | +39.8% |
| Amounts receivable within one year | 40/41 | €3,264 | €4,405 | +€1,141 | +35.0% |
| Trade receivables | 40 | €2,260 | €4,403 | +€2,143 | +94.8% |
| Other amounts receivable | 41 | €1,003 | €1 | -€1,002 | -99.9% |
| Cash at bank and in hand | 54/58 | €2,035 | €3,001 | +€966 | +47.4% |
| Total equity and liabilities | 10/49 | €30,001 | €15,998 | -€14,003 | -46.7% |
| Equity | 10/15 | -€56,280 | -€71,119 | -€14,838 | -26.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,280 | -€74,119 | -€14,838 | -25.0% |
| Amounts payable | 17/49 | €86,282 | €87,117 | +€835 | +1.0% |
| Amounts payable within one year | 42/48 | €86,282 | €87,117 | +€835 | +1.0% |
| Trade debts | 44 | €274 | €267 | -€7 | -2.6% |
| Suppliers | 440/4 | €274 | €267 | -€7 | -2.6% |
| Taxes, remuneration and social security | 45 | - | €758 | +€758 | |
| Taxes | 450/3 | - | €758 | +€758 | |
| Other amounts payable | 47/48 | €86,008 | €86,092 | +€85 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,220 | €16,110 | -€110 | -0.7% |
| Gross operating margin | 9900 | -€18,479 | €1,386 | +€19,865 | |
| Operating profit (loss) | 9901 | -€34,699 | -€14,724 | +€19,975 | +57.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €87 | €115 | +€28 | +32.2% |
| Recurring financial charges | 65 | €87 | €115 | +€28 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | -€34,786 | -€14,838 | +€19,948 | +57.3% |
| Profit (loss) for the period | 9904 | -€34,786 | -€14,838 | +€19,948 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,786 | -€14,838 | +€19,948 | +57.3% |
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 15 October 2026 via checked.be.