HOOGSTOEL COMPUTER SERVICES IT: 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.
HOOGSTOEL COMPUTER SERVICES IT
Largest movements
- Receivables within one year +€105,465
up €105,465 (+458%), from €23,026 to €128,490
of which Other amounts receivable: +€103,518
- Cash -€72,925
down €72,925 (-71.5%), from €101,956 to €29,031
mainly Contributions, distributions and other (-€183,359) and Receivables within one year (-€105,465)
- Tangible fixed assets -€16,790
down €16,790 (-45.2%), from €37,167 to €20,377
of which Furniture and vehicles: -€16,184
- Other debts +€183,308
up €183,308 (+362,484%), from €51 to €183,359
- Reserves -€132,624
down €132,624 (-98.6%), from €134,484 to €1,860
of which Distributable reserves: -€132,624
- Profit (loss) carried forward -€18,475
down €18,475 (-100%), from €18,475 to €0
- Debts after one year -€12,402
down €12,402 (-79.8%), from €15,540 to €3,138
- Tax, wage and social debts -€4,207
down €4,207 (-56.0%), from €7,513 to €3,306
of which Taxes: -€4,207
- Gross operating margin +€12,912
up €12,912 (+29.1%), from €44,339 to €57,250
- Taxes +€3,253
up €3,253 (+54.3%), from €5,990 to €9,243
- Financial income +€2,225
up €2,225 (+197%), from €1,128 to €3,353
- Depreciation -€1,132
down €1,132 (-6.3%), from €17,922 to €16,790
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 | €207,698 | €223,467 | +€15,769 | +7.6% |
| Fixed assets | 21/28 | €37,167 | €20,377 | -€16,790 | -45.2% |
| Tangible fixed assets | 22/27 | €37,167 | €20,377 | -€16,790 | -45.2% |
| Plant, machinery and equipment | 23 | €63 | €0 | -€63 | -100% |
| Furniture and vehicles | 24 | €36,068 | €19,884 | -€16,184 | -44.9% |
| Other tangible fixed assets | 26 | €1,035 | €493 | -€542 | -52.4% |
| Current assets | 29/58 | €170,531 | €203,090 | +€32,559 | +19.1% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Other amounts receivable | 291 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,026 | €128,490 | +€105,465 | +458% |
| Trade receivables | 40 | €13,993 | €15,940 | +€1,947 | +13.9% |
| Other amounts receivable | 41 | €9,033 | €112,551 | +€103,518 | +1,146% |
| Cash at bank and in hand | 54/58 | €101,956 | €29,031 | -€72,925 | -71.5% |
| Deferred charges and accrued income | 490/1 | €550 | €569 | +€19 | +3.5% |
| Total equity and liabilities | 10/49 | €207,698 | €223,467 | +€15,769 | +7.6% |
| Equity | 10/15 | €171,559 | €20,460 | -€151,099 | -88.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €134,484 | €1,860 | -€132,624 | -98.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €134,484 | €1,860 | -€132,624 | -98.6% |
| Profit (loss) carried forward | 14 | €18,475 | €0 | -€18,475 | -100% |
| Amounts payable | 17/49 | €36,139 | €203,007 | +€166,868 | +462% |
| Amounts payable after more than one year | 17 | €15,540 | €3,138 | -€12,402 | -79.8% |
| Financial debts | 170/4 | €15,540 | €3,138 | -€12,402 | -79.8% |
| Amounts payable within one year | 42/48 | €20,599 | €199,868 | +€179,270 | +870% |
| Current portion of amounts payable after more than one year | 42 | €12,162 | €12,402 | +€240 | +2.0% |
| Trade debts | 44 | €873 | €801 | -€72 | -8.2% |
| Suppliers | 440/4 | €873 | €801 | -€72 | -8.2% |
| Taxes, remuneration and social security | 45 | €7,513 | €3,306 | -€4,207 | -56.0% |
| Taxes | 450/3 | €7,513 | €3,306 | -€4,207 | -56.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €51 | €183,359 | +€183,308 | +362,484% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,922 | €16,790 | -€1,132 | -6.3% |
| Other operating charges | 640/8 | €1,892 | €1,410 | -€482 | -25.5% |
| Gross operating margin | 9900 | €44,339 | €57,250 | +€12,912 | +29.1% |
| Operating profit (loss) | 9901 | €24,524 | €39,050 | +€14,526 | +59.2% |
| Financial income | 75/76B | €1,128 | €3,353 | +€2,225 | +197% |
| Recurring financial income | 75 | €1,128 | €3,353 | +€2,225 | +197% |
| Financial charges | 65/66B | €1,186 | €900 | -€286 | -24.1% |
| Recurring financial charges | 65 | €1,186 | €900 | -€286 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €24,465 | €41,503 | +€17,038 | +69.6% |
| Income taxes | 67/77 | €5,990 | €9,243 | +€3,253 | +54.3% |
| Profit (loss) for the period | 9904 | €18,475 | €32,260 | +€13,785 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,475 | €32,260 | +€13,785 | +74.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.