HOOIBERG: what changed
HOOIBERG
Largest movements
- Tangible fixed assets +€43,917
up €43,917 (+181%), from €24,245 to €68,162
of which Furniture and vehicles: +€43,128
- Receivables within one year +€10,462
up €10,462 (+18.7%), from €56,056 to €66,518
of which Trade receivables: +€9,909
- Current investments -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Cash -€4,727
down €4,727 (-78.7%), from €6,006 to €1,279
mainly Investment in fixed assets (net) (-€58,500) and Receivables within one year (-€10,462)
- Debts after one year +€23,392
up €23,392 (+234%), from €10,000 to €33,392
- Current portion of long-term debt +€8,560
up €8,560, from €0 to €8,560
- Reserves +€4,424
up €4,424 (+16.3%), from €27,194 to €31,619
of which Distributable reserves: +€4,424
- Trade debts +€4,281
up €4,281 (+16.0%), from €26,791 to €31,072
- Tax, wage and social debts -€3,740
down €3,740 (-27.7%), from €13,495 to €9,754
of which Remuneration and social security: -€4,177
- Gross operating margin -€51,289
down €51,289 (-30.4%), from €168,438 to €117,149
- Staff costs -€24,039
down €24,039 (-20.0%), from €120,058 to €96,019
- Taxes -€11,899
down €11,899 (-94.5%), from €12,593 to €695
- Depreciation +€5,030
up €5,030 (+50.0%), from €10,053 to €15,083
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,014 | €181,010 | +€39,996 | +28.4% |
| Fixed assets | 21/28 | €26,418 | €69,835 | +€43,417 | +164% |
| Intangible fixed assets | 21 | €2,173 | €1,673 | -€500 | -23.0% |
| Tangible fixed assets | 22/27 | €24,245 | €68,162 | +€43,917 | +181% |
| Plant, machinery and equipment | 23 | €8,503 | €9,292 | +€789 | +9.3% |
| Furniture and vehicles | 24 | €15,742 | €58,869 | +€43,128 | +274% |
| Current assets | 29/58 | €114,596 | €111,175 | -€3,421 | -3.0% |
| Amounts receivable within one year | 40/41 | €56,056 | €66,518 | +€10,462 | +18.7% |
| Trade receivables | 40 | €51,127 | €61,036 | +€9,909 | +19.4% |
| Other amounts receivable | 41 | €4,929 | €5,482 | +€553 | +11.2% |
| Current investments | 50/53 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Cash at bank and in hand | 54/58 | €6,006 | €1,279 | -€4,727 | -78.7% |
| Deferred charges and accrued income | 490/1 | €2,534 | €3,378 | +€844 | +33.3% |
| Total equity and liabilities | 10/49 | €141,014 | €181,010 | +€39,996 | +28.4% |
| Equity | 10/15 | €49,728 | €54,152 | +€4,424 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,194 | €31,619 | +€4,424 | +16.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €27,194 | €31,619 | +€4,424 | +16.3% |
| Profit (loss) carried forward | 14 | €3,933 | €3,933 | = | 0.0% |
| Amounts payable | 17/49 | €91,286 | €126,858 | +€35,572 | +39.0% |
| Amounts payable after more than one year | 17 | €10,000 | €33,392 | +€23,392 | +234% |
| Financial debts | 170/4 | €10,000 | €33,392 | +€23,392 | +234% |
| Amounts payable within one year | 42/48 | €78,181 | €90,362 | +€12,180 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | €8,560 | +€8,560 | |
| Financial debts | 43 | €109 | €156 | +€47 | +43.1% |
| Credit institutions | 430/8 | €109 | €156 | +€47 | +43.1% |
| Trade debts | 44 | €26,791 | €31,072 | +€4,281 | +16.0% |
| Suppliers | 440/4 | €26,791 | €31,072 | +€4,281 | +16.0% |
| Taxes, remuneration and social security | 45 | €13,495 | €9,754 | -€3,740 | -27.7% |
| Taxes | 450/3 | €6,145 | €6,582 | +€437 | +7.1% |
| Remuneration and social security | 454/9 | €7,349 | €3,172 | -€4,177 | -56.8% |
| Other amounts payable | 47/48 | €37,787 | €40,819 | +€3,032 | +8.0% |
| Accrued charges and deferred income | 492/3 | €3,105 | €3,105 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €120,058 | €96,019 | -€24,039 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,053 | €15,083 | +€5,030 | +50.0% |
| Other operating charges | 640/8 | €416 | €554 | +€138 | +33.3% |
| Gross operating margin | 9900 | €168,438 | €117,149 | -€51,289 | -30.4% |
| Operating profit (loss) | 9901 | €37,911 | €5,493 | -€32,417 | -85.5% |
| Financial income | 75/76B | €255 | €682 | +€426 | +167% |
| Recurring financial income | 75 | €255 | €682 | +€426 | +167% |
| Financial charges | 65/66B | €238 | €1,056 | +€818 | +343% |
| Recurring financial charges | 65 | €238 | €1,056 | +€818 | +343% |
| Profit (loss) for the period before taxes | 9903 | €37,928 | €5,119 | -€32,809 | -86.5% |
| Income taxes | 67/77 | €12,593 | €695 | -€11,899 | -94.5% |
| Profit (loss) for the period | 9904 | €25,334 | €4,424 | -€20,910 | -82.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,334 | €4,424 | -€20,910 | -82.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.