HOOMED: 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.
HOOMED
Largest movements
- Deferred charges and accrued income +€67,993
up €67,993 (+529.0%), from €12,853 to €80,845
- Cash +€39,156
up €39,156 (+1771.1%), from €2,211 to €41,367
mainly Net result for the year (+€103,292) and Debts after one year (+€11,087)
- Tangible fixed assets +€15,314
new in 2025: €15,314
- Profit (loss) carried forward +€82,242
up €82,242 (+1014.2%), from €8,109 to €90,351
- Reserves +€21,050
new in 2025: €21,050
- Debts after one year +€11,087
new in 2025: €11,087
- Tax, wage and social debts +€3,684
up €3,684 (+174.5%), from €2,112 to €5,796
- Current portion of long-term debt +€3,623
new in 2025: €3,623
- Gross operating margin +€122,444
up €122,444 (+1198.0%), from €10,221 to €132,664
- Taxes +€26,573
up €26,573 (+1258.3%), from €2,112 to €28,684
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.
Cash bridge derived
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 | €15,063 | €137,526 | +€122,463 | +813.0% |
| Fixed assets | 21/28 | - | €15,314 | +€15,314 | |
| Tangible fixed assets | 22/27 | - | €15,314 | +€15,314 | |
| Furniture and vehicles | 24 | - | €15,314 | +€15,314 | |
| Current assets | 29/58 | €15,063 | €122,212 | +€107,149 | +711.3% |
| Cash at bank and in hand | 54/58 | €2,211 | €41,367 | +€39,156 | +1771.1% |
| Deferred charges and accrued income | 490/1 | €12,853 | €80,845 | +€67,993 | +529.0% |
| Total equity and liabilities | 10/49 | €15,063 | €137,526 | +€122,463 | +813.0% |
| Equity | 10/15 | €8,209 | €111,501 | +€103,292 | +1258.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €21,050 | +€21,050 | |
| Tax-exempt reserves | 132 | - | €21,050 | +€21,050 | |
| Profit (loss) carried forward | 14 | €8,109 | €90,351 | +€82,242 | +1014.2% |
| Amounts payable | 17/49 | €6,855 | €26,026 | +€19,171 | +279.7% |
| Amounts payable after more than one year | 17 | - | €11,087 | +€11,087 | |
| Financial debts | 170/4 | - | €11,087 | +€11,087 | |
| Amounts payable within one year | 42/48 | €6,855 | €14,939 | +€8,085 | +117.9% |
| Current portion of amounts payable after more than one year | 42 | - | €3,623 | +€3,623 | |
| Trade debts | 44 | €2,511 | - | -€2,511 | |
| Suppliers | 440/4 | €2,511 | - | -€2,511 | |
| Taxes, remuneration and social security | 45 | €2,112 | €5,796 | +€3,684 | +174.5% |
| Taxes | 450/3 | €2,112 | €5,796 | +€3,684 | +174.5% |
| Other amounts payable | 47/48 | €2,232 | €5,520 | +€3,288 | +147.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €485 | +€485 | |
| Gross operating margin | 9900 | €10,221 | €132,664 | +€122,444 | +1198.0% |
| Operating profit (loss) | 9901 | €10,221 | €132,179 | +€121,959 | +1193.3% |
| Financial charges | 65/66B | - | €203 | +€203 | |
| Recurring financial charges | 65 | - | €203 | +€203 | |
| Profit (loss) for the period before taxes | 9903 | €10,221 | €131,976 | +€121,756 | +1191.3% |
| Income taxes | 67/77 | €2,112 | €28,684 | +€26,573 | +1258.3% |
| Profit (loss) for the period | 9904 | €8,109 | €103,292 | +€95,183 | +1173.8% |
| Transfer to tax-exempt reserves | 689 | - | €21,050 | +€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,109 | €82,242 | +€74,133 | +914.2% |
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 11 October 2026 via checked.be.