HOKOTRANS: 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.
HOKOTRANS
Largest movements
- Receivables within one year -€59,810
down €59,810 (-23.8%), from €251,457 to €191,647
of which Other amounts receivable: -€72,345
- Cash +€15,800
up €15,800 (+14,992%), from €105 to €15,906
mainly Receivables within one year (+€59,810) and Net result for the year (+€22,083)
- Tax, wage and social debts -€65,474
down €65,474 (-84.7%), from €77,280 to €11,805
of which Taxes: -€65,474
- Reserves +€22,083
up €22,083 (+16.9%), from €130,900 to €152,983
of which Distributable reserves: +€22,083
- Short-term financial debts -€3,032
down €3,032 (-100%), from €3,032 to €0
- Gross operating margin -€118,528
down €118,528 (-84.7%), from €139,981 to €21,453
- Financial income -€36,008
down €36,008 (-73.7%), from €48,860 to €12,852
of which Non-recurring financial income: -€40,035
- Financial charges -€17,063
down €17,063 (-60.1%), from €28,414 to €11,351
of which Non-recurring financial charges: -€14,583
- Other operating charges -€14,864
down €14,864 (-95.4%), from €15,585 to €721
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 | €251,562 | €207,553 | -€44,009 | -17.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €251,562 | €207,553 | -€44,009 | -17.5% |
| Amounts receivable within one year | 40/41 | €251,457 | €191,647 | -€59,810 | -23.8% |
| Trade receivables | 40 | €7,006 | €19,541 | +€12,535 | +179% |
| Other amounts receivable | 41 | €244,451 | €172,107 | -€72,345 | -29.6% |
| Cash at bank and in hand | 54/58 | €105 | €15,906 | +€15,800 | +14,992% |
| Total equity and liabilities | 10/49 | €251,562 | €207,553 | -€44,009 | -17.5% |
| Equity | 10/15 | €149,500 | €171,583 | +€22,083 | +14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €130,900 | €152,983 | +€22,083 | +16.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €61,301 | €61,301 | = | 0.0% |
| Distributable reserves | 133 | €67,740 | €89,823 | +€22,083 | +32.6% |
| Amounts payable | 17/49 | €102,062 | €35,970 | -€66,092 | -64.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €102,062 | €35,970 | -€66,092 | -64.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €3,032 | €0 | -€3,032 | -100% |
| Credit institutions | 430/8 | €3,032 | €0 | -€3,032 | -100% |
| Trade debts | 44 | €21,750 | €24,164 | +€2,414 | +11.1% |
| Suppliers | 440/4 | €21,750 | €24,164 | +€2,414 | +11.1% |
| Taxes, remuneration and social security | 45 | €77,280 | €11,805 | -€65,474 | -84.7% |
| Taxes | 450/3 | €77,280 | €11,805 | -€65,474 | -84.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €696 | €119 | -€578 | -82.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €15,585 | €721 | -€14,864 | -95.4% |
| Non-recurring operating charges | 66A | €127,830 | €0 | -€127,830 | -100% |
| Gross operating margin | 9900 | €139,981 | €21,453 | -€118,528 | -84.7% |
| Operating profit (loss) | 9901 | -€4,130 | €20,614 | +€24,744 | |
| Financial income | 75/76B | €48,860 | €12,852 | -€36,008 | -73.7% |
| Recurring financial income | 75 | €8,825 | €12,852 | +€4,027 | +45.6% |
| Non-recurring financial income | 76B | €40,035 | €0 | -€40,035 | -100% |
| Financial charges | 65/66B | €28,414 | €11,351 | -€17,063 | -60.1% |
| Recurring financial charges | 65 | €13,831 | €11,351 | -€2,480 | -17.9% |
| Non-recurring financial charges | 66B | €14,583 | €0 | -€14,583 | -100% |
| Profit (loss) for the period before taxes | 9903 | €16,316 | €22,115 | +€5,799 | +35.5% |
| Income taxes | 67/77 | €32 | €32 | +€0 | +0.1% |
| Profit (loss) for the period | 9904 | €16,284 | €22,083 | +€5,799 | +35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,284 | €22,083 | +€5,799 | +35.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.