HOOK: what changed
Two fiscal 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.
HOOK
Largest movements
- Receivables within one year -€5,983
down €5,983 (-40.5%), from €14,757 to €8,774
- Tangible fixed assets -€5,445
down €5,445 (-19.2%), from €28,356 to €22,911
of which Furniture and vehicles: -€4,665
- Cash +€2,370
up €2,370 (+11.1%), from €21,313 to €23,683
mainly Depreciation (+€9,535) and Receivables within one year (+€5,983)
- Trade debts -€2,641
down €2,641 (-75.4%), from €3,502 to €861
- Tax, wage and social debts -€2,449
down €2,449 (-99.0%), from €2,473 to €24
of which Taxes: -€1,390
- Debts after one year -€2,317
no longer reported in 2024 (was €2,317)
- Other debts -€1,122
down €1,122 (-73.1%), from €1,533 to €412
- Gross operating margin +€7,325
up €7,325 (+292.6%), from €2,504 to €9,829
- Depreciation +€905
up €905 (+10.5%), from €8,630 to €9,535
- Other operating charges -€381
down €381 (-36.0%), from €1,059 to €677
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,778 | €56,231 | -€9,547 | -14.5% |
| Fixed assets | 21/28 | €28,381 | €22,936 | -€5,445 | -19.2% |
| Tangible fixed assets | 22/27 | €28,356 | €22,911 | -€5,445 | -19.2% |
| Plant, machinery and equipment | 23 | €9,523 | €9,164 | -€359 | -3.8% |
| Furniture and vehicles | 24 | €14,727 | €10,062 | -€4,665 | -31.7% |
| Other tangible fixed assets | 26 | €4,106 | €3,685 | -€421 | -10.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €37,397 | €33,295 | -€4,102 | -11.0% |
| Amounts receivable within one year | 40/41 | €14,757 | €8,774 | -€5,983 | -40.5% |
| Trade receivables | 40 | €14,757 | €8,774 | -€5,983 | -40.5% |
| Cash at bank and in hand | 54/58 | €21,313 | €23,683 | +€2,370 | +11.1% |
| Deferred charges and accrued income | 490/1 | €1,327 | €838 | -€489 | -36.9% |
| Total equity and liabilities | 10/49 | €65,778 | €56,231 | -€9,547 | -14.5% |
| Equity | 10/15 | €53,232 | €52,578 | -€654 | -1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €60,766 | €60,766 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,457 | €16,457 | = | 0.0% |
| Distributable reserves | 133 | €44,309 | €44,309 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,734 | -€14,387 | -€654 | -4.8% |
| Amounts payable | 17/49 | €12,546 | €3,653 | -€8,893 | -70.9% |
| Amounts payable after more than one year | 17 | €2,317 | - | -€2,317 | |
| Financial debts | 170/4 | €2,317 | - | -€2,317 | |
| Amounts payable within one year | 42/48 | €10,192 | €3,614 | -€6,578 | -64.5% |
| Current portion of amounts payable after more than one year | 42 | €2,683 | €2,317 | -€366 | -13.6% |
| Trade debts | 44 | €3,502 | €861 | -€2,641 | -75.4% |
| Suppliers | 440/4 | €3,502 | €861 | -€2,641 | -75.4% |
| Taxes, remuneration and social security | 45 | €2,473 | €24 | -€2,449 | -99.0% |
| Taxes | 450/3 | €1,414 | €24 | -€1,390 | -98.3% |
| Remuneration and social security | 454/9 | €1,059 | - | -€1,059 | |
| Other amounts payable | 47/48 | €1,533 | €412 | -€1,122 | -73.1% |
| Accrued charges and deferred income | 492/3 | €37 | €39 | +€1 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,630 | €9,535 | +€905 | +10.5% |
| Other operating charges | 640/8 | €1,059 | €677 | -€381 | -36.0% |
| Gross operating margin | 9900 | €2,504 | €9,829 | +€7,325 | +292.6% |
| Operating profit (loss) | 9901 | -€7,185 | -€383 | +€6,802 | +94.7% |
| Financial income | 75/76B | €15 | €1 | -€13 | -91.3% |
| Recurring financial income | 75 | €15 | €1 | -€13 | -91.3% |
| Financial charges | 65/66B | €329 | €271 | -€58 | -17.5% |
| Recurring financial charges | 65 | €329 | €271 | -€58 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,499 | -€654 | +€6,846 | +91.3% |
| Profit (loss) for the period | 9904 | -€7,499 | -€654 | +€6,846 | +91.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,499 | -€654 | +€6,846 | +91.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.