HOOCAF: 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.
HOOCAF
Largest movements
- Receivables within one year +€287,702
up €287,702 (+245.9%), from €116,982 to €404,684
of which Other amounts receivable: +€325,200
- Cash -€64,061
down €64,061 (-65.2%), from €98,195 to €34,134
mainly Other debts (-€400,000) and Receivables within one year (-€287,702)
- Profit (loss) carried forward +€772,385
up €772,385 (+40.4%), from €1.9m to €2.7m
- Other debts -€400,000
down €400,000 (-100.0%), from €400,000 to €0
- Current portion of long-term debt -€178,571
down €178,571 (-100.0%), from €178,571 to €0
- Financial income -€310,095
down €310,095 (-33.3%), from €930,095 to €620,000
- Gross operating margin +€206,848
up €206,848 (+65.7%), from €314,698 to €521,546
- Taxes +€42,379
up €42,379 (+373.1%), from €11,359 to €53,739
- Staff costs +€40,480
up €40,480 (+16.8%), from €240,694 to €281,174
- Financial charges -€10,470
down €10,470 (-24.1%), from €43,449 to €32,978
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 | €5,433,274 | €5,634,892 | +€201,618 | +3.7% |
| Fixed assets | 21/28 | €5,218,096 | €5,195,760 | -€22,336 | -0.4% |
| Financial fixed assets | 28 | €5,218,096 | €5,195,760 | -€22,336 | -0.4% |
| Current assets | 29/58 | €215,177 | €439,132 | +€223,955 | +104.1% |
| Amounts receivable within one year | 40/41 | €116,982 | €404,684 | +€287,702 | +245.9% |
| Trade receivables | 40 | €116,982 | €79,484 | -€37,499 | -32.1% |
| Other amounts receivable | 41 | €0 | €325,200 | +€325,200 | |
| Cash at bank and in hand | 54/58 | €98,195 | €34,134 | -€64,061 | -65.2% |
| Deferred charges and accrued income | 490/1 | - | €315 | +€315 | |
| Total equity and liabilities | 10/49 | €5,433,274 | €5,634,892 | +€201,618 | +3.7% |
| Equity | 10/15 | €3,560,878 | €4,333,263 | +€772,385 | +21.7% |
| Contributions | 10/11 | €1,500,000 | €1,500,000 | = | 0.0% |
| Capital | 10 | €1,500,000 | €1,500,000 | = | 0.0% |
| Issued capital | 100 | €1,500,000 | €1,500,000 | = | 0.0% |
| Reserves | 13 | €150,000 | €150,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €150,000 | €150,000 | = | 0.0% |
| Legal reserve | 130 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,910,878 | €2,683,263 | +€772,385 | +40.4% |
| Amounts payable | 17/49 | €1,872,395 | €1,301,629 | -€570,767 | -30.5% |
| Amounts payable after more than one year | 17 | €1,200,000 | €1,200,000 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €1,200,000 | €1,200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €653,759 | €86,752 | -€567,007 | -86.7% |
| Current portion of amounts payable after more than one year | 42 | €178,571 | €0 | -€178,571 | -100.0% |
| Trade debts | 44 | €1,806 | €16,386 | +€14,580 | +807.4% |
| Suppliers | 440/4 | €1,806 | €16,386 | +€14,580 | +807.4% |
| Taxes, remuneration and social security | 45 | €73,381 | €70,366 | -€3,015 | -4.1% |
| Taxes | 450/3 | €38,481 | €22,078 | -€16,403 | -42.6% |
| Remuneration and social security | 454/9 | €34,900 | €48,287 | +€13,387 | +38.4% |
| Other amounts payable | 47/48 | €400,000 | €0 | -€400,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €18,637 | €14,877 | -€3,760 | -20.2% |
| Remuneration, social security and pensions | 62 | €240,694 | €281,174 | +€40,480 | +16.8% |
| Other operating charges | 640/8 | €1,125 | €1,270 | +€144 | +12.8% |
| Gross operating margin | 9900 | €314,698 | €521,546 | +€206,848 | +65.7% |
| Operating profit (loss) | 9901 | €72,879 | €239,102 | +€166,224 | +228.1% |
| Financial income | 75/76B | €930,095 | €620,000 | -€310,095 | -33.3% |
| Recurring financial income | 75 | €930,095 | €620,000 | -€310,095 | -33.3% |
| Financial charges | 65/66B | €43,449 | €32,978 | -€10,470 | -24.1% |
| Recurring financial charges | 65 | €43,449 | €32,978 | -€10,470 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €959,525 | €826,124 | -€133,401 | -13.9% |
| Income taxes | 67/77 | €11,359 | €53,739 | +€42,379 | +373.1% |
| Profit (loss) for the period | 9904 | €948,165 | €772,385 | -€175,780 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €948,165 | €772,385 | -€175,780 | -18.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.