HOOKAH ANVERS: 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 ANVERS
Largest movements
- Tangible fixed assets -€3,333
down €3,333 (-14.5%), from €22,970 to €19,637
of which Other tangible fixed assets: -€1,733
- Profit (loss) carried forward -€36,145
down €36,145 (-44.1%), from -€81,933 to -€118,078
- Other debts +€32,112
up €32,112 (+26.3%), from €121,903 to €154,015
- Trade debts +€635
new in 2024: €635
- Gross operating margin +€21,868
up €21,868 (+40.1%), from -€54,549 to -€32,681
- Other operating charges -€2,700
no longer reported in 2024 (was €2,700)
- Depreciation +€1,636
up €1,636 (+96.5%), from €1,697 to €3,333
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.
Derived cash bridge
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 | €39,970 | €36,573 | -€3,398 | -8.5% |
| Fixed assets | 21/28 | €22,970 | €19,637 | -€3,333 | -14.5% |
| Tangible fixed assets | 22/27 | €22,970 | €19,637 | -€3,333 | -14.5% |
| Furniture and vehicles | 24 | €6,617 | €5,017 | -€1,600 | -24.2% |
| Other tangible fixed assets | 26 | €16,353 | €14,620 | -€1,733 | -10.6% |
| Current assets | 29/58 | €17,000 | €16,936 | -€65 | -0.4% |
| Amounts receivable within one year | 40/41 | €16,772 | €16,650 | -€123 | -0.7% |
| Trade receivables | 40 | €12,923 | €11,101 | -€1,822 | -14.1% |
| Other amounts receivable | 41 | €3,850 | €5,549 | +€1,699 | +44.1% |
| Cash at bank and in hand | 54/58 | €228 | €286 | +€58 | +25.4% |
| Total equity and liabilities | 10/49 | €39,970 | €36,573 | -€3,398 | -8.5% |
| Equity | 10/15 | -€81,932 | -€118,077 | -€36,145 | -44.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,933 | -€118,078 | -€36,145 | -44.1% |
| Amounts payable | 17/49 | €121,903 | €154,650 | +€32,747 | +26.9% |
| Amounts payable within one year | 42/48 | €121,903 | €154,650 | +€32,747 | +26.9% |
| Trade debts | 44 | - | €635 | +€635 | |
| Suppliers | 440/4 | - | €635 | +€635 | |
| Other amounts payable | 47/48 | €121,903 | €154,015 | +€32,112 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,697 | €3,333 | +€1,636 | +96.5% |
| Other operating charges | 640/8 | €2,700 | - | -€2,700 | |
| Gross operating margin | 9900 | -€54,549 | -€32,681 | +€21,868 | +40.1% |
| Operating profit (loss) | 9901 | -€58,946 | -€36,014 | +€22,932 | +38.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €91 | €131 | +€40 | +44.4% |
| Recurring financial charges | 65 | €91 | €131 | +€40 | +44.4% |
| Profit (loss) for the period before taxes | 9903 | -€59,037 | -€36,145 | +€22,892 | +38.8% |
| Profit (loss) for the period | 9904 | -€59,037 | -€36,145 | +€22,892 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,037 | -€36,145 | +€22,892 | +38.8% |
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 17 October 2026 via checked.be.