HOOGSTEYN IT 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.
HOOGSTEYN IT CONSULTING
Largest movements
- Cash +€12,785
up €12,785 (+62.9%), from €20,315 to €33,101
mainly Net result for the year (+€14,601) and Tax, wage and social debts (+€3,367)
- Receivables within one year +€2,105
up €2,105 (+20.0%), from €10,527 to €12,632
- Tangible fixed assets +€1,735
up €1,735 (+179%), from €971 to €2,705
of which Furniture and vehicles: +€1,094
- Reserves +€13,700
up €13,700 (+113%), from €12,100 to €25,800
- Tax, wage and social debts +€3,367
up €3,367 (+25.9%), from €12,990 to €16,358
of which Taxes: +€3,447
- Gross operating margin +€3,654
up €3,654 (+17.5%), from €20,904 to €24,558
- Taxes +€959
up €959 (+14.8%), from €6,503 to €7,463
- Depreciation +€807
up €807 (+698%), from €116 to €923
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 | €31,813 | €48,518 | +€16,705 | +52.5% |
| Fixed assets | 21/28 | €971 | €2,705 | +€1,735 | +179% |
| Tangible fixed assets | 22/27 | €971 | €2,705 | +€1,735 | +179% |
| Plant, machinery and equipment | 23 | - | €640 | +€640 | |
| Furniture and vehicles | 24 | €971 | €2,065 | +€1,094 | +113% |
| Current assets | 29/58 | €30,842 | €45,812 | +€14,970 | +48.5% |
| Amounts receivable within one year | 40/41 | €10,527 | €12,632 | +€2,105 | +20.0% |
| Trade receivables | 40 | €10,527 | €12,632 | +€2,105 | +20.0% |
| Cash at bank and in hand | 54/58 | €20,315 | €33,101 | +€12,785 | +62.9% |
| Deferred charges and accrued income | 490/1 | - | €79 | +€79 | |
| Total equity and liabilities | 10/49 | €31,813 | €48,518 | +€16,705 | +52.5% |
| Equity | 10/15 | €17,134 | €30,902 | +€13,768 | +80.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,100 | €25,800 | +€13,700 | +113% |
| Distributable reserves | 133 | €12,100 | €25,800 | +€13,700 | +113% |
| Profit (loss) carried forward | 14 | €34 | €102 | +€68 | +201% |
| Amounts payable | 17/49 | €14,679 | €17,616 | +€2,937 | +20.0% |
| Amounts payable within one year | 42/48 | €14,679 | €17,616 | +€2,937 | +20.0% |
| Trade debts | 44 | €263 | €272 | +€9 | +3.4% |
| Suppliers | 440/4 | €263 | €272 | +€9 | +3.4% |
| Taxes, remuneration and social security | 45 | €12,990 | €16,358 | +€3,367 | +25.9% |
| Taxes | 450/3 | €12,750 | €16,198 | +€3,447 | +27.0% |
| Remuneration and social security | 454/9 | €240 | €160 | -€80 | -33.3% |
| Other amounts payable | 47/48 | €1,426 | €986 | -€440 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116 | €923 | +€807 | +698% |
| Gross operating margin | 9900 | €20,904 | €24,558 | +€3,654 | +17.5% |
| Operating profit (loss) | 9901 | €20,789 | €23,635 | +€2,847 | +13.7% |
| Financial charges | 65/66B | €1,352 | €1,572 | +€220 | +16.3% |
| Recurring financial charges | 65 | €1,352 | €1,572 | +€220 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €19,437 | €22,063 | +€2,626 | +13.5% |
| Income taxes | 67/77 | €6,503 | €7,463 | +€959 | +14.8% |
| Profit (loss) for the period | 9904 | €12,934 | €14,601 | +€1,667 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,934 | €14,601 | +€1,667 | +12.9% |
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 24 October 2026 via checked.be.