HOOBAT: what changed
Two fiscal 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.
HOOBAT
Largest movements
- Tangible fixed assets +€169,745
up €169,745 (+286.8%), from €59,179 to €228,925
of which Plant, machinery and equipment: +€107,675
- Cash +€40,638
up €40,638 (+55.3%), from €73,500 to €114,138
mainly Debts after one year (+€136,926) and Net result for the year (+€67,209)
- Receivables within one year +€30,400
up €30,400 (+219.6%), from €13,842 to €44,242
- Intangible fixed assets +€8,651
new in 2025: €8,651
- Debts after one year +€136,926
new in 2025: €136,926
- Profit (loss) carried forward +€67,209
up €67,209 (+71.6%), from €93,916 to €161,125
- Current portion of long-term debt +€34,456
new in 2025: €34,456
- Trade debts +€15,510
up €15,510 (+88.9%), from €17,450 to €32,960
- Gross operating margin -€169,695
down €169,695 (-56.1%), from €302,353 to €132,658
- Staff costs -€124,276
down €124,276 (-95.1%), from €130,653 to €6,377
- Depreciation +€27,814
up €27,814 (+294.8%), from €9,436 to €37,250
- Taxes -€24,628
down €24,628 (-67.7%), from €36,352 to €11,724
- Financial charges +€3,525
up €3,525 (+55.0%), from €6,408 to €9,933
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 | €156,927 | €407,884 | +€250,957 | +159.9% |
| Fixed assets | 21/28 | €59,179 | €237,576 | +€178,396 | +301.4% |
| Intangible fixed assets | 21 | - | €8,651 | +€8,651 | |
| Tangible fixed assets | 22/27 | €59,179 | €228,925 | +€169,745 | +286.8% |
| Land and buildings | 22 | €8,404 | €0 | -€8,404 | -100.0% |
| Plant, machinery and equipment | 23 | €49,950 | €157,625 | +€107,675 | +215.6% |
| Furniture and vehicles | 24 | €825 | €425 | -€400 | -48.5% |
| Leasing and similar rights | 25 | - | €70,874 | +€70,874 | |
| Current assets | 29/58 | €97,747 | €170,308 | +€72,561 | +74.2% |
| Stocks and contracts in progress | 3 | €9,467 | €8,568 | -€899 | -9.5% |
| Stocks | 30/36 | €9,467 | €8,568 | -€899 | -9.5% |
| Amounts receivable within one year | 40/41 | €13,842 | €44,242 | +€30,400 | +219.6% |
| Other amounts receivable | 41 | €13,842 | €44,242 | +€30,400 | +219.6% |
| Cash at bank and in hand | 54/58 | €73,500 | €114,138 | +€40,638 | +55.3% |
| Deferred charges and accrued income | 490/1 | €938 | €3,360 | +€2,422 | +258.2% |
| Total equity and liabilities | 10/49 | €156,927 | €407,884 | +€250,957 | +159.9% |
| Equity | 10/15 | €112,516 | €179,725 | +€67,209 | +59.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €93,916 | €161,125 | +€67,209 | +71.6% |
| Amounts payable | 17/49 | €44,410 | €228,159 | +€183,748 | +413.8% |
| Amounts payable after more than one year | 17 | - | €136,926 | +€136,926 | |
| Financial debts | 170/4 | - | €136,926 | +€136,926 | |
| Amounts payable within one year | 42/48 | €44,360 | €91,233 | +€46,872 | +105.7% |
| Current portion of amounts payable after more than one year | 42 | - | €34,456 | +€34,456 | |
| Trade debts | 44 | €17,450 | €32,960 | +€15,510 | +88.9% |
| Suppliers | 440/4 | €17,450 | €32,960 | +€15,510 | +88.9% |
| Taxes, remuneration and social security | 45 | €26,911 | €23,817 | -€3,094 | -11.5% |
| Taxes | 450/3 | €19,073 | €23,817 | +€4,744 | +24.9% |
| Remuneration and social security | 454/9 | €7,838 | €0 | -€7,838 | -100.0% |
| Accrued charges and deferred income | 492/3 | €50 | €0 | -€50 | -100.0% |
| Remuneration, social security and pensions | 62 | €130,653 | €6,377 | -€124,276 | -95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,436 | €37,250 | +€27,814 | +294.8% |
| Other operating charges | 640/8 | €3,079 | €1,153 | -€1,925 | -62.5% |
| Gross operating margin | 9900 | €302,353 | €132,658 | -€169,695 | -56.1% |
| Operating profit (loss) | 9901 | €159,186 | €87,878 | -€71,307 | -44.8% |
| Financial income | 75/76B | €2,592 | €987 | -€1,605 | -61.9% |
| Recurring financial income | 75 | €2,592 | €987 | -€1,605 | -61.9% |
| Financial charges | 65/66B | €6,408 | €9,933 | +€3,525 | +55.0% |
| Recurring financial charges | 65 | €6,408 | €9,933 | +€3,525 | +55.0% |
| Profit (loss) for the period before taxes | 9903 | €155,369 | €78,932 | -€76,437 | -49.2% |
| Income taxes | 67/77 | €36,352 | €11,724 | -€24,628 | -67.7% |
| Profit (loss) for the period | 9904 | €119,017 | €67,209 | -€51,808 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €119,017 | €67,209 | -€51,808 | -43.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.