HOKIS: 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.
HOKIS
Largest movements
- Receivables within one year -€45,060
down €45,060 (-55.6%), from €80,988 to €35,928
- Cash -€10,146
down €10,146 (-16.7%), from €60,826 to €50,679
mainly Other debts (-€26,501) and Trade debts (-€12,113)
- Other debts -€26,501
down €26,501 (-94.5%), from €28,040 to €1,539
- Trade debts -€12,113
down €12,113 (-20.2%), from €60,077 to €47,965
- Profit (loss) carried forward -€10,210
down €10,210 (-31.0%), from €32,983 to €22,773
- Tax, wage and social debts -€5,716
down €5,716 (-40.2%), from €14,209 to €8,493
- Other operating charges +€10,836
up €10,836 (+461%), from €2,349 to €13,185
- Gross operating margin -€4,552
down €4,552 (-58.8%), from €7,741 to €3,189
- Taxes -€1,567
no longer reported in 2024 (was €1,567)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,129 | €87,589 | -€54,540 | -38.4% |
| Current assets | 29/58 | €142,129 | €87,589 | -€54,540 | -38.4% |
| Stocks and contracts in progress | 3 | €315 | €982 | +€667 | +212% |
| Stocks | 30/36 | €315 | €982 | +€667 | +212% |
| Amounts receivable within one year | 40/41 | €80,988 | €35,928 | -€45,060 | -55.6% |
| Trade receivables | 40 | €80,988 | €35,928 | -€45,060 | -55.6% |
| Cash at bank and in hand | 54/58 | €60,826 | €50,679 | -€10,146 | -16.7% |
| Total equity and liabilities | 10/49 | €142,129 | €87,589 | -€54,540 | -38.4% |
| Equity | 10/15 | €39,803 | €29,593 | -€10,210 | -25.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Other | 1319 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,983 | €22,773 | -€10,210 | -31.0% |
| Amounts payable | 17/49 | €102,326 | €57,996 | -€44,330 | -43.3% |
| Amounts payable within one year | 42/48 | €102,326 | €57,996 | -€44,330 | -43.3% |
| Trade debts | 44 | €60,077 | €47,965 | -€12,113 | -20.2% |
| Suppliers | 440/4 | €60,077 | €47,965 | -€12,113 | -20.2% |
| Taxes, remuneration and social security | 45 | €14,209 | €8,493 | -€5,716 | -40.2% |
| Taxes | 450/3 | €14,209 | €8,493 | -€5,716 | -40.2% |
| Other amounts payable | 47/48 | €28,040 | €1,539 | -€26,501 | -94.5% |
| Other operating charges | 640/8 | €2,349 | €13,185 | +€10,836 | +461% |
| Gross operating margin | 9900 | €7,741 | €3,189 | -€4,552 | -58.8% |
| Operating profit (loss) | 9901 | €5,391 | -€9,996 | -€15,388 | |
| Financial charges | 65/66B | €227 | €214 | -€14 | -5.9% |
| Recurring financial charges | 65 | €227 | €214 | -€14 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €5,164 | -€10,210 | -€15,374 | |
| Income taxes | 67/77 | €1,567 | - | -€1,567 | |
| Profit (loss) for the period | 9904 | €3,597 | -€10,210 | -€13,807 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,597 | -€10,210 | -€13,807 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.