HOOKtones: 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.
HOOKtones
Largest movements
- Cash -€16,142
down €16,142 (-52.8%), from €30,546 to €14,404
mainly Receivables within one year (-€9,346) and Investment in fixed assets (net) (-€7,932)
- Receivables within one year +€9,346
up €9,346 (+5,444%), from €172 to €9,518
of which Trade receivables: +€7,253
- Tangible fixed assets +€6,016
up €6,016 (+128%), from €4,710 to €10,726
of which Plant, machinery and equipment: +€6,391
- Deferred charges and accrued income -€902
down €902 (-59.3%), from €1,522 to €620
- Trade debts -€1,332
no longer reported in 2025 (was €1,332)
- Reserves +€671
up €671 (+2.9%), from €23,006 to €23,678
of which Distributable reserves: +€671
- Gross operating margin -€5,457
down €5,457 (-62.1%), from €8,786 to €3,329
- Depreciation +€1,341
up €1,341 (+233%), from €575 to €1,916
- Financial income +€423
up €423 (+565%), from €75 to €498
- Financial charges +€396
up €396 (+214%), from €185 to €581
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 | €43,929 | €42,517 | -€1,412 | -3.2% |
| Fixed assets | 21/28 | €4,710 | €10,726 | +€6,016 | +128% |
| Tangible fixed assets | 22/27 | €4,710 | €10,726 | +€6,016 | +128% |
| Plant, machinery and equipment | 23 | €3,309 | €9,699 | +€6,391 | +193% |
| Furniture and vehicles | 24 | €1,027 | €652 | -€375 | -36.5% |
| Other tangible fixed assets | 26 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €39,219 | €31,791 | -€7,428 | -18.9% |
| Amounts receivable within one year | 40/41 | €172 | €9,518 | +€9,346 | +5,444% |
| Trade receivables | 40 | - | €7,253 | +€7,253 | |
| Other amounts receivable | 41 | €172 | €2,264 | +€2,093 | +1,219% |
| Current investments | 50/53 | €6,979 | €7,249 | +€270 | +3.9% |
| Cash at bank and in hand | 54/58 | €30,546 | €14,404 | -€16,142 | -52.8% |
| Deferred charges and accrued income | 490/1 | €1,522 | €620 | -€902 | -59.3% |
| Total equity and liabilities | 10/49 | €43,929 | €42,517 | -€1,412 | -3.2% |
| Equity | 10/15 | €41,606 | €42,278 | +€671 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,006 | €23,678 | +€671 | +2.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,490 | €2,490 | = | 0.0% |
| Distributable reserves | 133 | €18,657 | €19,328 | +€671 | +3.6% |
| Amounts payable | 17/49 | €2,323 | €239 | -€2,084 | -89.7% |
| Amounts payable within one year | 42/48 | €2,323 | €239 | -€2,084 | -89.7% |
| Trade debts | 44 | €1,332 | - | -€1,332 | |
| Suppliers | 440/4 | €1,332 | - | -€1,332 | |
| Taxes, remuneration and social security | 45 | €583 | €239 | -€344 | -59.0% |
| Taxes | 450/3 | €583 | €239 | -€344 | -59.0% |
| Other amounts payable | 47/48 | €409 | - | -€409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €575 | €1,916 | +€1,341 | +233% |
| Other operating charges | 640/8 | €505 | €520 | +€15 | +2.9% |
| Gross operating margin | 9900 | €8,786 | €3,329 | -€5,457 | -62.1% |
| Operating profit (loss) | 9901 | €7,706 | €893 | -€6,813 | -88.4% |
| Financial income | 75/76B | €75 | €498 | +€423 | +565% |
| Recurring financial income | 75 | €75 | €498 | +€423 | +565% |
| Financial charges | 65/66B | €185 | €581 | +€396 | +214% |
| Recurring financial charges | 65 | €185 | €581 | +€396 | +214% |
| Profit (loss) for the period before taxes | 9903 | €7,596 | €810 | -€6,786 | -89.3% |
| Income taxes | 67/77 | €140 | €138 | -€1 | -0.8% |
| Profit (loss) for the period | 9904 | €7,456 | €671 | -€6,785 | -91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,456 | €671 | -€6,785 | -91.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.