HOOGIN: 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.
HOOGIN
Largest movements
- Cash -€2,416
down €2,416 (-5.2%), from €46,782 to €44,366
mainly Net result for the year (-€1,741) and Tax, wage and social debts (-€1,250)
- Receivables within one year -€706
down €706 (-7.3%), from €9,614 to €8,908
of which Trade receivables: -€500
- Profit (loss) carried forward -€1,741
down €1,741 (-7.0%), from -€24,985 to -€26,726
- Tax, wage and social debts -€1,250
down €1,250 (-100%), from €1,250 to €0
- Taxes -€15,399
down €15,399 (-100%), from €15,399 to €0
- Gross operating margin +€2,296
up €2,296 (+64.4%), from -€3,565 to -€1,269
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 | €56,397 | €53,274 | -€3,123 | -5.5% |
| Current assets | 29/58 | €56,397 | €53,274 | -€3,123 | -5.5% |
| Amounts receivable within one year | 40/41 | €9,614 | €8,908 | -€706 | -7.3% |
| Trade receivables | 40 | €500 | €0 | -€500 | -100% |
| Other amounts receivable | 41 | €9,114 | €8,908 | -€206 | -2.3% |
| Cash at bank and in hand | 54/58 | €46,782 | €44,366 | -€2,416 | -5.2% |
| Total equity and liabilities | 10/49 | €56,397 | €53,274 | -€3,123 | -5.5% |
| Equity | 10/15 | €55,015 | €53,274 | -€1,741 | -3.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,985 | -€26,726 | -€1,741 | -7.0% |
| Amounts payable | 17/49 | €1,382 | €0 | -€1,382 | -100% |
| Amounts payable within one year | 42/48 | €1,382 | €0 | -€1,382 | -100% |
| Trade debts | 44 | €132 | €0 | -€132 | -100% |
| Suppliers | 440/4 | €132 | €0 | -€132 | -100% |
| Taxes, remuneration and social security | 45 | €1,250 | €0 | -€1,250 | -100% |
| Remuneration and social security | 454/9 | €1,250 | €0 | -€1,250 | -100% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€3,565 | -€1,269 | +€2,296 | +64.4% |
| Operating profit (loss) | 9901 | -€3,952 | -€1,669 | +€2,284 | +57.8% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.9% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,019 | -€1,741 | +€2,278 | +56.7% |
| Income taxes | 67/77 | €15,399 | €0 | -€15,399 | -100% |
| Profit (loss) for the period | 9904 | -€19,419 | -€1,741 | +€17,678 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,419 | -€1,741 | +€17,678 | +91.0% |
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 19 October 2026 via checked.be.