HOOD AND TELL: what changed
HOOD AND TELL
Largest movements
- Receivables within one year -€62,241
down €62,241 (-32.2%), from €193,188 to €130,947
of which Trade receivables: -€66,711
- Cash +€57,548
up €57,548 (+480%), from €11,982 to €69,529
mainly Receivables within one year (+€62,241) and Debts after one year (+€40,440)
- Tangible fixed assets +€21,653
up €21,653 (+126%), from €17,178 to €38,831
of which Other tangible fixed assets: +€21,669
- Intangible fixed assets +€3,661
up €3,661 (+147%), from €2,489 to €6,149
- Trade debts -€51,414
down €51,414 (-28.2%), from €182,156 to €130,742
- Debts after one year +€40,440
new in 2025: €40,440
- Other debts +€39,000
up €39,000 (+7,039%), from €554 to €39,554
- Current portion of long-term debt +€9,560
new in 2025: €9,560
- Tax, wage and social debts -€8,662
down €8,662 (-17.1%), from €50,653 to €41,991
of which Taxes: -€10,768
- Gross operating margin -€70,831
down €70,831 (-47.0%), from €150,585 to €79,754
- Taxes -€22,933
down €22,933 (-94.8%), from €24,195 to €1,261
- Staff costs +€12,377
up €12,377 (+21.8%), from €56,700 to €69,076
- Depreciation +€3,547
up €3,547 (+76.3%), from €4,650 to €8,197
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €331,336 | €353,858 | +€22,522 | +6.8% |
| Fixed assets | 21/28 | €124,667 | €149,980 | +€25,314 | +20.3% |
| Intangible fixed assets | 21 | €2,489 | €6,149 | +€3,661 | +147% |
| Tangible fixed assets | 22/27 | €17,178 | €38,831 | +€21,653 | +126% |
| Plant, machinery and equipment | 23 | - | €901 | +€901 | |
| Furniture and vehicles | 24 | €1,313 | €396 | -€917 | -69.8% |
| Other tangible fixed assets | 26 | €15,865 | €37,534 | +€21,669 | +137% |
| Financial fixed assets | 28 | €105,000 | €105,000 | = | 0.0% |
| Current assets | 29/58 | €206,670 | €203,877 | -€2,792 | -1.4% |
| Amounts receivable within one year | 40/41 | €193,188 | €130,947 | -€62,241 | -32.2% |
| Trade receivables | 40 | €193,188 | €126,477 | -€66,711 | -34.5% |
| Other amounts receivable | 41 | - | €4,470 | +€4,470 | |
| Cash at bank and in hand | 54/58 | €11,982 | €69,529 | +€57,548 | +480% |
| Deferred charges and accrued income | 490/1 | €1,500 | €3,401 | +€1,901 | +127% |
| Total equity and liabilities | 10/49 | €331,336 | €353,858 | +€22,522 | +6.8% |
| Equity | 10/15 | €97,935 | €91,570 | -€6,365 | -6.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €79,385 | €79,385 | = | 0.0% |
| Distributable reserves | 133 | €79,385 | €79,385 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,365 | -€6,365 | |
| Amounts payable | 17/49 | €233,401 | €262,287 | +€28,886 | +12.4% |
| Amounts payable after more than one year | 17 | - | €40,440 | +€40,440 | |
| Financial debts | 170/4 | - | €40,440 | +€40,440 | |
| Amounts payable within one year | 42/48 | €233,363 | €221,847 | -€11,515 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | - | €9,560 | +€9,560 | |
| Trade debts | 44 | €182,156 | €130,742 | -€51,414 | -28.2% |
| Suppliers | 440/4 | €182,156 | €130,742 | -€51,414 | -28.2% |
| Taxes, remuneration and social security | 45 | €50,653 | €41,991 | -€8,662 | -17.1% |
| Taxes | 450/3 | €39,499 | €28,731 | -€10,768 | -27.3% |
| Remuneration and social security | 454/9 | €11,154 | €13,260 | +€2,106 | +18.9% |
| Other amounts payable | 47/48 | €554 | €39,554 | +€39,000 | +7,039% |
| Accrued charges and deferred income | 492/3 | €38 | €0 | -€38 | -100% |
| Remuneration, social security and pensions | 62 | €56,700 | €69,076 | +€12,377 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,650 | €8,197 | +€3,547 | +76.3% |
| Other operating charges | 640/8 | €5,816 | €5,490 | -€325 | -5.6% |
| Non-recurring operating charges | 66A | €212 | €0 | -€212 | -100% |
| Gross operating margin | 9900 | €150,585 | €79,754 | -€70,831 | -47.0% |
| Operating profit (loss) | 9901 | €83,208 | -€3,010 | -€86,218 | |
| Financial income | 75/76B | €28 | €0 | -€28 | -100.0% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -100.0% |
| Financial charges | 65/66B | €2,172 | €2,093 | -€79 | -3.6% |
| Recurring financial charges | 65 | €2,172 | €2,093 | -€79 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €81,064 | -€5,103 | -€86,167 | |
| Income taxes | 67/77 | €24,195 | €1,261 | -€22,933 | -94.8% |
| Profit (loss) for the period | 9904 | €56,869 | -€6,365 | -€63,234 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,869 | -€6,365 | -€63,234 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.