HOOM: 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.
HOOM
Largest movements
- Tangible fixed assets -€10,246
down €10,246 (-39.6%), from €25,863 to €15,617
of which Furniture and vehicles: -€10,471
- Cash -€4,277
down €4,277 (-6.7%), from €63,994 to €59,718
mainly Tax, wage and social debts (-€5,505) and Contributions, distributions and other (-€5,120)
- Receivables within one year +€2,847
up €2,847 (+52.5%), from €5,418 to €8,266
of which Trade receivables: +€1,483
- Reserves -€6,157
down €6,157 (-7.4%), from €83,078 to €76,920
- Tax, wage and social debts -€5,505
down €5,505 (-99.1%), from €5,553 to €49
- Gross operating margin -€14,022
down €14,022 (-54.2%), from €25,869 to €11,848
- Taxes -€3,895
down €3,895 (-70.4%), from €5,533 to €1,638
- Depreciation -€1,120
down €1,120 (-9.3%), from €12,004 to €10,884
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 | €95,276 | €83,601 | -€11,676 | -12.3% |
| Fixed assets | 21/28 | €25,863 | €15,617 | -€10,246 | -39.6% |
| Tangible fixed assets | 22/27 | €25,863 | €15,617 | -€10,246 | -39.6% |
| Plant, machinery and equipment | 23 | €1,835 | €2,060 | +€225 | +12.3% |
| Furniture and vehicles | 24 | €24,028 | €13,557 | -€10,471 | -43.6% |
| Current assets | 29/58 | €69,413 | €67,983 | -€1,430 | -2.1% |
| Amounts receivable within one year | 40/41 | €5,418 | €8,266 | +€2,847 | +52.5% |
| Trade receivables | 40 | €565 | €2,047 | +€1,483 | +263% |
| Other amounts receivable | 41 | €4,854 | €6,218 | +€1,364 | +28.1% |
| Cash at bank and in hand | 54/58 | €63,994 | €59,718 | -€4,277 | -6.7% |
| Total equity and liabilities | 10/49 | €95,276 | €83,601 | -€11,676 | -12.3% |
| Equity | 10/15 | €89,433 | €83,276 | -€6,157 | -6.9% |
| Contributions | 10/11 | €6,355 | €6,355 | = | 0.0% |
| Reserves | 13 | €83,078 | €76,920 | -€6,157 | -7.4% |
| Distributable reserves | 133 | €83,078 | €76,920 | -€6,157 | -7.4% |
| Amounts payable | 17/49 | €5,843 | €325 | -€5,518 | -94.4% |
| Amounts payable within one year | 42/48 | €5,843 | €325 | -€5,518 | -94.4% |
| Trade debts | 44 | €290 | €276 | -€14 | -4.7% |
| Suppliers | 440/4 | €290 | €276 | -€14 | -4.7% |
| Taxes, remuneration and social security | 45 | €5,553 | €49 | -€5,505 | -99.1% |
| Taxes | 450/3 | €5,553 | €49 | -€5,505 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,004 | €10,884 | -€1,120 | -9.3% |
| Other operating charges | 640/8 | €575 | €584 | +€9 | +1.6% |
| Gross operating margin | 9900 | €25,869 | €11,848 | -€14,022 | -54.2% |
| Operating profit (loss) | 9901 | €13,291 | €380 | -€12,911 | -97.1% |
| Financial income | 75/76B | €179 | €221 | +€43 | +24.1% |
| Recurring financial income | 75 | €179 | €221 | +€43 | +24.1% |
| Financial charges | 65/66B | €11 | €0 | -€11 | -98.1% |
| Recurring financial charges | 65 | €11 | €0 | -€11 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | €13,458 | €601 | -€12,857 | -95.5% |
| Income taxes | 67/77 | €5,533 | €1,638 | -€3,895 | -70.4% |
| Profit (loss) for the period | 9904 | €7,925 | -€1,037 | -€8,962 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,925 | -€1,037 | -€8,962 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.