HOOMACO: 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.
HOOMACO
Largest movements
- Stocks and contracts -€26,533
down €26,533 (-56.1%), from €47,338 to €20,805
- Cash +€11,484
up €11,484 (+109%), from €10,521 to €22,005
mainly Stocks and contracts (+€26,533) and Net result for the year (+€13,493)
- Other debts -€17,535
down €17,535 (-6.6%), from €263,850 to €246,315
- Profit (loss) carried forward +€13,493
up €13,493 (+7.4%), from €182,695 to €196,189
- Trade debts -€12,069
down €12,069 (-84.9%), from €14,223 to €2,154
- Gross operating margin -€33,041
down €33,041 (-57.8%), from €57,139 to €24,099
- Taxes -€8,055
down €8,055 (-63.5%), from €12,693 to €4,638
- Financial charges -€1,037
down €1,037 (-57.4%), from €1,807 to €769
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 | €545,247 | €534,147 | -€11,100 | -2.0% |
| Fixed assets | 21/28 | €115,659 | €115,364 | -€295 | -0.3% |
| Tangible fixed assets | 22/27 | €114,159 | €113,864 | -€295 | -0.3% |
| Land and buildings | 22 | €113,864 | €113,864 | = | 0.0% |
| Furniture and vehicles | 24 | €295 | €0 | -€295 | -100% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €429,588 | €418,783 | -€10,804 | -2.5% |
| Stocks and contracts in progress | 3 | €47,338 | €20,805 | -€26,533 | -56.1% |
| Contracts in progress | 37 | €47,338 | €20,805 | -€26,533 | -56.1% |
| Amounts receivable within one year | 40/41 | €371,727 | €375,973 | +€4,246 | +1.1% |
| Trade receivables | 40 | €187,235 | €147,173 | -€40,063 | -21.4% |
| Other amounts receivable | 41 | €184,492 | €228,800 | +€44,309 | +24.0% |
| Cash at bank and in hand | 54/58 | €10,521 | €22,005 | +€11,484 | +109% |
| Deferred charges and accrued income | 490/1 | €2 | €0 | -€2 | -100% |
| Total equity and liabilities | 10/49 | €545,247 | €534,147 | -€11,100 | -2.0% |
| Equity | 10/15 | €267,174 | €280,667 | +€13,493 | +5.1% |
| Contributions | 10/11 | €82,000 | €82,000 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €0 | -€2,479 | -100% |
| Reserves not available under the articles | 1311 | €2,479 | €0 | -€2,479 | -100% |
| Distributable reserves | 133 | - | €2,479 | +€2,479 | |
| Profit (loss) carried forward | 14 | €182,695 | €196,189 | +€13,493 | +7.4% |
| Amounts payable | 17/49 | €278,072 | €253,479 | -€24,593 | -8.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €278,072 | €253,479 | -€24,593 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €14,223 | €2,154 | -€12,069 | -84.9% |
| Suppliers | 440/4 | €14,223 | €2,154 | -€12,069 | -84.9% |
| Taxes, remuneration and social security | 45 | €0 | €5,011 | +€5,011 | |
| Taxes | 450/3 | €0 | €5,011 | +€5,011 | |
| Other amounts payable | 47/48 | €263,850 | €246,315 | -€17,535 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €588 | €295 | -€293 | -49.8% |
| Other operating charges | 640/8 | €4,382 | €4,903 | +€521 | +11.9% |
| Gross operating margin | 9900 | €57,139 | €24,099 | -€33,041 | -57.8% |
| Operating profit (loss) | 9901 | €52,169 | €18,900 | -€33,269 | -63.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -67.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -67.4% |
| Financial charges | 65/66B | €1,807 | €769 | -€1,037 | -57.4% |
| Recurring financial charges | 65 | €1,807 | €769 | -€1,037 | -57.4% |
| Profit (loss) for the period before taxes | 9903 | €50,363 | €18,131 | -€32,232 | -64.0% |
| Income taxes | 67/77 | €12,693 | €4,638 | -€8,055 | -63.5% |
| Profit (loss) for the period | 9904 | €37,670 | €13,493 | -€24,177 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,670 | €13,493 | -€24,177 | -64.2% |
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 13 October 2026 via checked.be.