HOOIJER: 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.
HOOIJER
Largest movements
- Cash -€28,852
down €28,852 (-73.7%), from €39,136 to €10,284
mainly Net result for the year (-€41,672) and Tax, wage and social debts (-€2,478)
- Receivables within one year -€9,074
down €9,074 (-47.5%), from €19,090 to €10,016
- Profit (loss) carried forward -€25,882
new in 2025: -€25,882
- Reserves -€15,790
down €15,790 (-52.9%), from €29,862 to €14,073
of which Distributable reserves: -€15,790
- Trade debts +€5,381
up €5,381 (+793%), from €679 to €6,060
- Tax, wage and social debts -€2,478
down €2,478 (-21.1%), from €11,751 to €9,273
of which Taxes: -€3,145
- Gross operating margin -€16,774
down €16,774 (-55.1%), from €30,437 to €13,663
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 | €104,292 | €65,523 | -€38,769 | -37.2% |
| Fixed assets | 21/28 | €80 | €80 | = | 0.0% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €104,212 | €65,443 | -€38,769 | -37.2% |
| Stocks and contracts in progress | 3 | €43,985 | €43,143 | -€842 | -1.9% |
| Stocks | 30/36 | €43,985 | €43,143 | -€842 | -1.9% |
| Amounts receivable within one year | 40/41 | €19,090 | €10,016 | -€9,074 | -47.5% |
| Trade receivables | 40 | €19,090 | €10,016 | -€9,074 | -47.5% |
| Cash at bank and in hand | 54/58 | €39,136 | €10,284 | -€28,852 | -73.7% |
| Deferred charges and accrued income | 490/1 | €2,000 | €2,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €104,292 | €65,523 | -€38,769 | -37.2% |
| Equity | 10/15 | €91,862 | €50,191 | -€41,672 | -45.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €29,862 | €14,073 | -€15,790 | -52.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,873 | €7,873 | = | 0.0% |
| Distributable reserves | 133 | €15,790 | - | -€15,790 | |
| Profit (loss) carried forward | 14 | - | -€25,882 | -€25,882 | |
| Amounts payable | 17/49 | €12,429 | €15,332 | +€2,903 | +23.4% |
| Amounts payable within one year | 42/48 | €12,429 | €15,332 | +€2,903 | +23.4% |
| Trade debts | 44 | €679 | €6,060 | +€5,381 | +793% |
| Suppliers | 440/4 | €679 | €6,060 | +€5,381 | +793% |
| Taxes, remuneration and social security | 45 | €11,751 | €9,273 | -€2,478 | -21.1% |
| Taxes | 450/3 | €4,145 | €1,000 | -€3,145 | -75.9% |
| Remuneration and social security | 454/9 | €7,605 | €8,273 | +€667 | +8.8% |
| Other amounts payable | 47/48 | €0 | - | -€0 | |
| Remuneration, social security and pensions | 62 | €51,047 | €51,216 | +€169 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€109 | - | +€109 | |
| Other operating charges | 640/8 | €2,312 | €2,385 | +€73 | +3.1% |
| Non-recurring operating charges | 66A | €35 | €45 | +€10 | +28.6% |
| Gross operating margin | 9900 | €30,437 | €13,663 | -€16,774 | -55.1% |
| Operating profit (loss) | 9901 | -€22,849 | -€39,984 | -€17,135 | -75.0% |
| Financial income | 75/76B | €10 | €0 | -€10 | -97.5% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -97.5% |
| Financial charges | 65/66B | €1,392 | €1,150 | -€242 | -17.4% |
| Recurring financial charges | 65 | €1,392 | €1,150 | -€242 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,231 | -€41,134 | -€16,903 | -69.8% |
| Income taxes | 67/77 | €504 | €538 | +€33 | +6.6% |
| Profit (loss) for the period | 9904 | -€24,735 | -€41,672 | -€16,936 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,735 | -€41,672 | -€16,936 | -68.5% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.