HOOKAH: 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.
HOOKAH
Largest movements
- Receivables within one year -€54,913
down €54,913 (-28.5%), from €192,536 to €137,623
of which Other amounts receivable: -€50,487
- Cash -€15,640
down €15,640 (-99.7%), from €15,685 to €46
mainly Tax, wage and social debts (-€36,091) and Accrued charges and deferred income (-€22,766)
- Tangible fixed assets -€2,337
down €2,337 (-16.7%), from €14,037 to €11,700
of which Other tangible fixed assets: -€3,098
- Tax, wage and social debts -€36,091
down €36,091 (-76.2%), from €47,363 to €11,273
of which Taxes: -€25,896
- Accrued charges and deferred income -€22,766
no longer reported in 2024 (was €22,766)
- Trade debts -€12,379
down €12,379 (-55.1%), from €22,451 to €10,072
- Short-term financial debts +€8,902
new in 2024: €8,902
- Debts after one year -€7,273
down €7,273 (-50.0%), from €14,545 to €7,273
- Gross operating margin -€102,737
down €102,737, from €101,089 to -€1,648
- Staff costs -€38,512
down €38,512 (-87.4%), from €44,063 to €5,551
- Other operating charges -€8,864
down €8,864 (-95.1%), from €9,322 to €459
- Taxes -€6,041
down €6,041 (-96.6%), from €6,255 to €214
- Financial charges -€3,950
down €3,950 (-57.0%), from €6,935 to €2,985
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 | €223,591 | €149,582 | -€74,008 | -33.1% |
| Fixed assets | 21/28 | €14,251 | €11,914 | -€2,337 | -16.4% |
| Tangible fixed assets | 22/27 | €14,037 | €11,700 | -€2,337 | -16.7% |
| Plant, machinery and equipment | 23 | €761 | €1,830 | +€1,069 | +140.5% |
| Furniture and vehicles | 24 | €1,731 | €1,423 | -€308 | -17.8% |
| Other tangible fixed assets | 26 | €11,545 | €8,447 | -€3,098 | -26.8% |
| Financial fixed assets | 28 | €214 | €214 | = | 0.0% |
| Current assets | 29/58 | €209,339 | €137,669 | -€71,671 | -34.2% |
| Stocks and contracts in progress | 3 | €1,118 | - | -€1,118 | |
| Stocks | 30/36 | €1,118 | - | -€1,118 | |
| Amounts receivable within one year | 40/41 | €192,536 | €137,623 | -€54,913 | -28.5% |
| Trade receivables | 40 | €4,753 | €327 | -€4,426 | -93.1% |
| Other amounts receivable | 41 | €187,783 | €137,296 | -€50,487 | -26.9% |
| Cash at bank and in hand | 54/58 | €15,685 | €46 | -€15,640 | -99.7% |
| Total equity and liabilities | 10/49 | €223,591 | €149,582 | -€74,008 | -33.1% |
| Equity | 10/15 | €108,876 | €102,901 | -€5,975 | -5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,494 | €1,494 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,494 | €1,494 | = | 0.0% |
| Legal reserve | 130 | €1,494 | - | -€1,494 | |
| Other | 1319 | - | €1,494 | +€1,494 | |
| Profit (loss) carried forward | 14 | €88,782 | €82,807 | -€5,975 | -6.7% |
| Amounts payable | 17/49 | €114,714 | €46,681 | -€68,033 | -59.3% |
| Amounts payable after more than one year | 17 | €14,545 | €7,273 | -€7,273 | -50.0% |
| Financial debts | 170/4 | €14,545 | €7,273 | -€7,273 | -50.0% |
| Amounts payable within one year | 42/48 | €77,403 | €39,409 | -€37,994 | -49.1% |
| Current portion of amounts payable after more than one year | 42 | €7,589 | €7,905 | +€316 | +4.2% |
| Financial debts | 43 | - | €8,902 | +€8,902 | |
| Credit institutions | 430/8 | - | €8,902 | +€8,902 | |
| Trade debts | 44 | €22,451 | €10,072 | -€12,379 | -55.1% |
| Suppliers | 440/4 | €22,451 | €10,072 | -€12,379 | -55.1% |
| Advances received on contracts in progress | 46 | - | €1,257 | +€1,257 | |
| Taxes, remuneration and social security | 45 | €47,363 | €11,273 | -€36,091 | -76.2% |
| Taxes | 450/3 | €34,253 | €8,357 | -€25,896 | -75.6% |
| Remuneration and social security | 454/9 | €13,110 | €2,916 | -€10,194 | -77.8% |
| Accrued charges and deferred income | 492/3 | €22,766 | - | -€22,766 | |
| Non-recurring operating income | 76A | €4,203 | €732 | -€3,471 | -82.6% |
| Remuneration, social security and pensions | 62 | €44,063 | €5,551 | -€38,512 | -87.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,074 | €5,602 | -€1,472 | -20.8% |
| Other operating charges | 640/8 | €9,322 | €459 | -€8,864 | -95.1% |
| Gross operating margin | 9900 | €101,089 | -€1,648 | -€102,737 | |
| Operating profit (loss) | 9901 | €40,630 | -€13,259 | -€53,889 | |
| Financial income | 75/76B | €8,872 | €10,483 | +€1,611 | +18.2% |
| Recurring financial income | 75 | €8,872 | €10,483 | +€1,611 | +18.2% |
| Financial charges | 65/66B | €6,935 | €2,985 | -€3,950 | -57.0% |
| Recurring financial charges | 65 | €6,935 | €2,985 | -€3,950 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | €42,567 | -€5,761 | -€48,328 | |
| Income taxes | 67/77 | €6,255 | €214 | -€6,041 | -96.6% |
| Profit (loss) for the period | 9904 | €36,312 | -€5,975 | -€42,287 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,312 | -€5,975 | -€42,287 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.