Hook 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.
Hook IT
Largest movements
- Cash -€44,575
down €44,575 (-49.6%), from €89,796 to €45,221
mainly Net result for the year (-€52,378) and Debts after one year (-€22,455)
- Tangible fixed assets -€22,709
down €22,709 (-26.0%), from €87,442 to €64,733
of which Furniture and vehicles: -€24,983
- Receivables within one year -€16,428
down €16,428 (-52.0%), from €31,598 to €15,170
of which Trade receivables: -€10,327
- Profit (loss) carried forward -€52,378
down €52,378, from €2,343 to -€50,035
- Debts after one year -€22,455
down €22,455 (-39.5%), from €56,849 to €34,395
- Tax, wage and social debts -€9,608
down €9,608 (-26.8%), from €35,821 to €26,213
of which Taxes: -€9,592
- Other debts +€8,715
up €8,715 (+351.9%), from €2,477 to €11,191
- Trade debts -€7,329
down €7,329 (-38.3%), from €19,131 to €11,802
- Gross operating margin -€84,127
down €84,127 (-41.6%), from €202,295 to €118,168
- Staff costs -€26,757
down €26,757 (-15.8%), from €168,974 to €142,217
- Taxes -€2,863
down €2,863 (-90.3%), from €3,172 to €308
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.
Cash bridge derived
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 | €213,513 | €130,856 | -€82,657 | -38.7% |
| Fixed assets | 21/28 | €87,627 | €64,918 | -€22,709 | -25.9% |
| Tangible fixed assets | 22/27 | €87,442 | €64,733 | -€22,709 | -26.0% |
| Plant, machinery and equipment | 23 | €1,213 | €3,486 | +€2,274 | +187.5% |
| Furniture and vehicles | 24 | €86,230 | €61,246 | -€24,983 | -29.0% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €125,886 | €65,938 | -€59,948 | -47.6% |
| Amounts receivable within one year | 40/41 | €31,598 | €15,170 | -€16,428 | -52.0% |
| Trade receivables | 40 | €24,820 | €14,493 | -€10,327 | -41.6% |
| Other amounts receivable | 41 | €6,778 | €677 | -€6,101 | -90.0% |
| Cash at bank and in hand | 54/58 | €89,796 | €45,221 | -€44,575 | -49.6% |
| Deferred charges and accrued income | 490/1 | €4,492 | €5,547 | +€1,055 | +23.5% |
| Total equity and liabilities | 10/49 | €213,513 | €130,856 | -€82,657 | -38.7% |
| Equity | 10/15 | €77,178 | €24,800 | -€52,378 | -67.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €56,285 | €56,285 | = | 0.0% |
| Distributable reserves | 133 | €56,285 | €56,285 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,343 | -€50,035 | -€52,378 | |
| Amounts payable | 17/49 | €136,335 | €106,056 | -€30,279 | -22.2% |
| Amounts payable after more than one year | 17 | €56,849 | €34,395 | -€22,455 | -39.5% |
| Financial debts | 170/4 | €56,849 | €34,395 | -€22,455 | -39.5% |
| Amounts payable within one year | 42/48 | €79,486 | €71,661 | -€7,825 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €22,056 | €22,455 | +€398 | +1.8% |
| Trade debts | 44 | €19,131 | €11,802 | -€7,329 | -38.3% |
| Suppliers | 440/4 | €19,131 | €11,802 | -€7,329 | -38.3% |
| Taxes, remuneration and social security | 45 | €35,821 | €26,213 | -€9,608 | -26.8% |
| Taxes | 450/3 | €13,919 | €4,327 | -€9,592 | -68.9% |
| Remuneration and social security | 454/9 | €21,903 | €21,887 | -€16 | -0.1% |
| Other amounts payable | 47/48 | €2,477 | €11,191 | +€8,715 | +351.9% |
| Remuneration, social security and pensions | 62 | €168,974 | €142,217 | -€26,757 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,355 | €25,934 | +€579 | +2.3% |
| Other operating charges | 640/8 | €649 | €513 | -€136 | -21.0% |
| Gross operating margin | 9900 | €202,295 | €118,168 | -€84,127 | -41.6% |
| Operating profit (loss) | 9901 | €7,317 | -€50,496 | -€57,812 | |
| Financial income | 75/76B | €98 | €173 | +€75 | +76.7% |
| Recurring financial income | 75 | €98 | €173 | +€75 | +76.7% |
| Financial charges | 65/66B | €1,943 | €1,747 | -€196 | -10.1% |
| Recurring financial charges | 65 | €1,943 | €1,747 | -€196 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €5,471 | -€52,070 | -€57,541 | |
| Income taxes | 67/77 | €3,172 | €308 | -€2,863 | -90.3% |
| Profit (loss) for the period | 9904 | €2,300 | -€52,378 | -€54,678 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,300 | -€52,378 | -€54,678 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.