HOODEM: 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.
HOODEM
Largest movements
- Receivables after one year +€315,000
new in 2025: €315,000
- Cash -€249,381
down €249,381 (-98.1%), from €254,209 to €4,828
mainly Receivables after one year (-€315,000) and Investment in fixed assets (net) (-€101,843)
- Tangible fixed assets +€87,827
up €87,827 (+204.7%), from €42,914 to €130,741
of which Land and buildings: +€82,731
- Receivables within one year -€12,742
down €12,742 (-100.0%), from €12,742 to €0
- Reserves +€398,302
new in 2025: €398,302
- Profit (loss) carried forward -€261,967
down €261,967 (-100.0%), from €261,967 to €0
- Tax, wage and social debts +€5,191
up €5,191 (+11.5%), from €45,203 to €50,394
- Depreciation +€6,967
up €6,967 (+98.9%), from €7,048 to €14,015
- Taxes -€4,350
down €4,350 (-11.1%), from €39,094 to €34,745
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 | €309,993 | €450,569 | +€140,576 | +45.3% |
| Fixed assets | 21/28 | €42,914 | €130,741 | +€87,827 | +204.7% |
| Tangible fixed assets | 22/27 | €42,914 | €130,741 | +€87,827 | +204.7% |
| Land and buildings | 22 | €32,631 | €115,362 | +€82,731 | +253.5% |
| Plant, machinery and equipment | 23 | - | €11,264 | +€11,264 | |
| Furniture and vehicles | 24 | €10,283 | €4,116 | -€6,167 | -60.0% |
| Current assets | 29/58 | €267,079 | €319,828 | +€52,749 | +19.8% |
| Amounts receivable after more than one year | 29 | - | €315,000 | +€315,000 | |
| Other amounts receivable | 291 | - | €315,000 | +€315,000 | |
| Amounts receivable within one year | 40/41 | €12,742 | €0 | -€12,742 | -100.0% |
| Trade receivables | 40 | €12,742 | €0 | -€12,742 | -100.0% |
| Cash at bank and in hand | 54/58 | €254,209 | €4,828 | -€249,381 | -98.1% |
| Deferred charges and accrued income | 490/1 | €128 | €0 | -€128 | -100.0% |
| Total equity and liabilities | 10/49 | €309,993 | €450,569 | +€140,576 | +45.3% |
| Equity | 10/15 | €262,967 | €399,302 | +€136,336 | +51.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €398,302 | +€398,302 | |
| Distributable reserves | 133 | - | €398,302 | +€398,302 | |
| Profit (loss) carried forward | 14 | €261,967 | €0 | -€261,967 | -100.0% |
| Amounts payable | 17/49 | €47,027 | €51,267 | +€4,240 | +9.0% |
| Amounts payable within one year | 42/48 | €47,027 | €51,267 | +€4,240 | +9.0% |
| Trade debts | 44 | €1,824 | €873 | -€951 | -52.1% |
| Suppliers | 440/4 | €1,824 | €873 | -€951 | -52.1% |
| Taxes, remuneration and social security | 45 | €45,203 | €50,394 | +€5,191 | +11.5% |
| Taxes | 450/3 | €45,203 | €50,394 | +€5,191 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,048 | €14,015 | +€6,967 | +98.9% |
| Other operating charges | 640/8 | €946 | €1,104 | +€158 | +16.7% |
| Gross operating margin | 9900 | €180,400 | €179,576 | -€824 | -0.5% |
| Operating profit (loss) | 9901 | €172,406 | €164,457 | -€7,949 | -4.6% |
| Financial income | 75/76B | €5,339 | €6,665 | +€1,326 | +24.8% |
| Recurring financial income | 75 | €5,339 | €6,665 | +€1,326 | +24.8% |
| Financial charges | 65/66B | €40 | €40 | +€1 | +2.1% |
| Recurring financial charges | 65 | €40 | €40 | +€1 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €177,705 | €171,081 | -€6,624 | -3.7% |
| Income taxes | 67/77 | €39,094 | €34,745 | -€4,350 | -11.1% |
| Profit (loss) for the period | 9904 | €138,611 | €136,336 | -€2,275 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €138,611 | €136,336 | -€2,275 | -1.6% |
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 9 October 2026 via checked.be.