HOOFT CONSULTING: 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.
HOOFT CONSULTING
Largest movements
- Deferred charges and accrued income -€50,302
down €50,302 (-96.6%), from €52,098 to €1,796
- Tangible fixed assets -€15,139
down €15,139 (-20.2%), from €74,907 to €59,768
- Current portion of long-term debt -€109,010
down €109,010 (-89.2%), from €122,195 to €13,184
- Short-term financial debts +€108,500
new in 2025: €108,500
- Trade debts -€88,884
down €88,884 (-74.9%), from €118,664 to €29,780
- Other debts +€19,485
up €19,485 (+6.5%), from €299,589 to €319,073
- Profit (loss) carried forward +€14,541
up €14,541 (+2.7%), from €544,489 to €559,030
- Gross operating margin +€102,378
up €102,378, from -€77,399 to €24,979
- Financial income -€76,091
down €76,091 (-81.6%), from €93,254 to €17,163
- Depreciation +€14,353
up €14,353 (+1,826%), from €786 to €15,139
- Financial charges +€1,056
up €1,056 (+11.4%), from €9,256 to €10,311
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 | €1,444,766 | €1,379,684 | -€65,081 | -4.5% |
| Fixed assets | 21/28 | €509,963 | €494,824 | -€15,139 | -3.0% |
| Tangible fixed assets | 22/27 | €74,907 | €59,768 | -€15,139 | -20.2% |
| Furniture and vehicles | 24 | €74,907 | €59,768 | -€15,139 | -20.2% |
| Financial fixed assets | 28 | €435,056 | €435,056 | = | 0.0% |
| Current assets | 29/58 | €934,803 | €884,860 | -€49,943 | -5.3% |
| Amounts receivable within one year | 40/41 | €877,196 | €872,075 | -€5,121 | -0.6% |
| Trade receivables | 40 | €18,098 | €38,651 | +€20,554 | +114% |
| Other amounts receivable | 41 | €859,099 | €833,424 | -€25,675 | -3.0% |
| Current investments | 50/53 | €8 | €8 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,501 | €10,981 | +€5,480 | +99.6% |
| Deferred charges and accrued income | 490/1 | €52,098 | €1,796 | -€50,302 | -96.6% |
| Total equity and liabilities | 10/49 | €1,444,766 | €1,379,684 | -€65,081 | -4.5% |
| Equity | 10/15 | €574,949 | €589,490 | +€14,541 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Distributable reserves | 133 | €11,860 | €11,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €544,489 | €559,030 | +€14,541 | +2.7% |
| Amounts payable | 17/49 | €869,817 | €790,194 | -€79,623 | -9.2% |
| Amounts payable after more than one year | 17 | €325,118 | €311,934 | -€13,184 | -4.1% |
| Financial debts | 170/4 | €325,118 | €311,934 | -€13,184 | -4.1% |
| Amounts payable within one year | 42/48 | €543,088 | €477,007 | -€66,081 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €122,195 | €13,184 | -€109,010 | -89.2% |
| Financial debts | 43 | - | €108,500 | +€108,500 | |
| Credit institutions | 430/8 | - | €108,500 | +€108,500 | |
| Trade debts | 44 | €118,664 | €29,780 | -€88,884 | -74.9% |
| Suppliers | 440/4 | €118,664 | €29,780 | -€88,884 | -74.9% |
| Taxes, remuneration and social security | 45 | €2,641 | €6,470 | +€3,828 | +145% |
| Taxes | 450/3 | €2,641 | €6,470 | +€3,828 | +145% |
| Other amounts payable | 47/48 | €299,589 | €319,073 | +€19,485 | +6.5% |
| Accrued charges and deferred income | 492/3 | €1,610 | €1,253 | -€357 | -22.2% |
| Non-recurring operating income | 76A | - | €27,468 | +€27,468 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €786 | €15,139 | +€14,353 | +1,826% |
| Other operating charges | 640/8 | €2,198 | €1,949 | -€248 | -11.3% |
| Gross operating margin | 9900 | -€77,399 | €24,979 | +€102,378 | |
| Operating profit (loss) | 9901 | -€80,383 | €7,891 | +€88,274 | |
| Financial income | 75/76B | €93,254 | €17,163 | -€76,091 | -81.6% |
| Recurring financial income | 75 | €93,254 | €17,163 | -€76,091 | -81.6% |
| Financial charges | 65/66B | €9,256 | €10,311 | +€1,056 | +11.4% |
| Recurring financial charges | 65 | €9,256 | €10,311 | +€1,056 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €3,616 | €14,743 | +€11,127 | +308% |
| Income taxes | 67/77 | €223 | €202 | -€21 | -9.4% |
| Profit (loss) for the period | 9904 | €3,393 | €14,541 | +€11,148 | +329% |
| Profit (loss) for the period to be appropriated | 9905 | €3,393 | €14,541 | +€11,148 | +329% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.