HOOD: 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.
HOOD
Largest movements
- Cash +€44,617
up €44,617 (+63.0%), from €70,827 to €115,444
mainly Trade debts (+€36,291) and Receivables within one year (+€26,843)
- Receivables within one year -€26,843
down €26,843 (-21.7%), from €123,952 to €97,109
of which Other amounts receivable: -€26,844
- Trade debts +€36,291
up €36,291 (+303%), from €11,974 to €48,265
- Tax, wage and social debts -€22,828
down €22,828 (-61.7%), from €36,999 to €14,171
of which Taxes: -€20,057
- Reserves +€8,697
up €8,697 (+9.2%), from €94,061 to €102,758
- Gross operating margin -€84,606
down €84,606 (-31.2%), from €270,918 to €186,312
- Other operating charges +€11,575
up €11,575 (+229%), from €5,058 to €16,633
- Taxes -€10,655
down €10,655 (-53.3%), from €20,000 to €9,345
- Financial charges +€4,379
up €4,379 (+44.2%), from €9,910 to €14,289
- Staff costs +€2,913
up €2,913 (+2.2%), from €131,350 to €134,263
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 | €514,032 | €528,627 | +€14,595 | +2.8% |
| Fixed assets | 21/28 | €184,764 | €183,183 | -€1,581 | -0.9% |
| Tangible fixed assets | 22/27 | €183,764 | €182,183 | -€1,581 | -0.9% |
| Land and buildings | 22 | €171,948 | €171,948 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,772 | €6,630 | -€142 | -2.1% |
| Furniture and vehicles | 24 | €5,044 | €3,605 | -€1,439 | -28.5% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €329,268 | €345,444 | +€16,176 | +4.9% |
| Stocks and contracts in progress | 3 | €134,489 | €132,891 | -€1,598 | -1.2% |
| Stocks | 30/36 | €84,489 | €52,891 | -€31,598 | -37.4% |
| Contracts in progress | 37 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Amounts receivable within one year | 40/41 | €123,952 | €97,109 | -€26,843 | -21.7% |
| Trade receivables | 40 | €16,417 | €16,418 | +€1 | 0.0% |
| Other amounts receivable | 41 | €107,535 | €80,691 | -€26,844 | -25.0% |
| Cash at bank and in hand | 54/58 | €70,827 | €115,444 | +€44,617 | +63.0% |
| Total equity and liabilities | 10/49 | €514,032 | €528,627 | +€14,595 | +2.8% |
| Equity | 10/15 | €267,350 | €276,047 | +€8,697 | +3.3% |
| Contributions | 10/11 | €27,900 | €27,900 | = | 0.0% |
| Reserves | 13 | €94,061 | €102,758 | +€8,697 | +9.2% |
| Distributable reserves | 133 | €94,061 | €102,758 | +€8,697 | +9.2% |
| Profit (loss) carried forward | 14 | €145,389 | €145,389 | = | 0.0% |
| Amounts payable | 17/49 | €246,682 | €252,580 | +€5,898 | +2.4% |
| Amounts payable after more than one year | 17 | €124,686 | €119,743 | -€4,943 | -4.0% |
| Financial debts | 170/4 | €124,686 | €119,743 | -€4,943 | -4.0% |
| Amounts payable within one year | 42/48 | €121,996 | €132,837 | +€10,841 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €12,227 | €12,443 | +€216 | +1.8% |
| Trade debts | 44 | €11,974 | €48,265 | +€36,291 | +303% |
| Suppliers | 440/4 | €11,974 | €48,265 | +€36,291 | +303% |
| Taxes, remuneration and social security | 45 | €36,999 | €14,171 | -€22,828 | -61.7% |
| Taxes | 450/3 | €27,464 | €7,407 | -€20,057 | -73.0% |
| Remuneration and social security | 454/9 | €9,535 | €6,764 | -€2,771 | -29.1% |
| Other amounts payable | 47/48 | €60,796 | €57,958 | -€2,838 | -4.7% |
| Remuneration, social security and pensions | 62 | €131,350 | €134,263 | +€2,913 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,003 | €3,085 | +€82 | +2.7% |
| Other operating charges | 640/8 | €5,058 | €16,633 | +€11,575 | +229% |
| Gross operating margin | 9900 | €270,918 | €186,312 | -€84,606 | -31.2% |
| Operating profit (loss) | 9901 | €131,507 | €32,331 | -€99,176 | -75.4% |
| Financial income | 75/76B | €51 | - | -€51 | |
| Recurring financial income | 75 | €51 | - | -€51 | |
| Financial charges | 65/66B | €9,910 | €14,289 | +€4,379 | +44.2% |
| Recurring financial charges | 65 | €9,910 | €14,289 | +€4,379 | +44.2% |
| Profit (loss) for the period before taxes | 9903 | €121,648 | €18,042 | -€103,606 | -85.2% |
| Income taxes | 67/77 | €20,000 | €9,345 | -€10,655 | -53.3% |
| Profit (loss) for the period | 9904 | €101,648 | €8,697 | -€92,951 | -91.4% |
| Profit (loss) for the period to be appropriated | 9905 | €101,648 | €8,697 | -€92,951 | -91.4% |
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 14 October 2026 via checked.be.