HOONKERS: 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.
HOONKERS
Largest movements
- Receivables within one year +€50,348
up €50,348 (+31.8%), from €158,506 to €208,854
of which Other amounts receivable: +€45,308
- Cash +€18,736
up €18,736 (+153%), from €12,256 to €30,992
mainly Net result for the year (+€33,114) and Trade debts (+€25,005)
- Tangible fixed assets +€12,853
up €12,853 (+25.8%), from €49,755 to €62,608
of which Leasing and similar rights: +€15,197
- Profit (loss) carried forward +€33,114
up €33,114 (+45.8%), from €72,241 to €105,354
- Trade debts +€25,005
up €25,005 (+28.5%), from €87,630 to €112,635
- Debts after one year +€15,959
up €15,959 (+65.2%), from €24,484 to €40,443
- Current portion of long-term debt +€5,227
up €5,227 (+83.4%), from €6,267 to €11,493
- Tax, wage and social debts +€4,657
up €4,657 (+21.3%), from €21,863 to €26,521
- Depreciation +€7,899
up €7,899 (+47.2%), from €16,741 to €24,640
- Gross operating margin +€7,525
up €7,525 (+11.8%), from €64,009 to €71,534
- Taxes +€3,836
up €3,836 (+33.8%), from €11,342 to €15,178
- Financial income +€3,738
up €3,738 (+80.1%), from €4,665 to €8,403
- Other operating charges -€2,093
down €2,093 (-36.9%), from €5,667 to €3,573
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 | €221,265 | €303,997 | +€82,731 | +37.4% |
| Fixed assets | 21/28 | €50,027 | €62,880 | +€12,853 | +25.7% |
| Tangible fixed assets | 22/27 | €49,755 | €62,608 | +€12,853 | +25.8% |
| Plant, machinery and equipment | 23 | €9,869 | €5,701 | -€4,168 | -42.2% |
| Furniture and vehicles | 24 | €3,128 | €4,951 | +€1,823 | +58.3% |
| Leasing and similar rights | 25 | €36,758 | €51,955 | +€15,197 | +41.3% |
| Financial fixed assets | 28 | €272 | €272 | = | 0.0% |
| Current assets | 29/58 | €171,238 | €241,116 | +€69,878 | +40.8% |
| Amounts receivable within one year | 40/41 | €158,506 | €208,854 | +€50,348 | +31.8% |
| Trade receivables | 40 | €29,472 | €34,512 | +€5,040 | +17.1% |
| Other amounts receivable | 41 | €129,034 | €174,342 | +€45,308 | +35.1% |
| Cash at bank and in hand | 54/58 | €12,256 | €30,992 | +€18,736 | +153% |
| Deferred charges and accrued income | 490/1 | €476 | €1,270 | +€794 | +167% |
| Total equity and liabilities | 10/49 | €221,265 | €303,997 | +€82,731 | +37.4% |
| Equity | 10/15 | €73,291 | €106,404 | +€33,114 | +45.2% |
| Contributions | 10/11 | €1,050 | €1,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,241 | €105,354 | +€33,114 | +45.8% |
| Amounts payable | 17/49 | €147,975 | €197,592 | +€49,617 | +33.5% |
| Amounts payable after more than one year | 17 | €24,484 | €40,443 | +€15,959 | +65.2% |
| Financial debts | 170/4 | €24,484 | €40,443 | +€15,959 | +65.2% |
| Amounts payable within one year | 42/48 | €122,260 | €157,149 | +€34,889 | +28.5% |
| Current portion of amounts payable after more than one year | 42 | €6,267 | €11,493 | +€5,227 | +83.4% |
| Trade debts | 44 | €87,630 | €112,635 | +€25,005 | +28.5% |
| Suppliers | 440/4 | €87,630 | €112,635 | +€25,005 | +28.5% |
| Taxes, remuneration and social security | 45 | €21,863 | €26,521 | +€4,657 | +21.3% |
| Taxes | 450/3 | €21,863 | €26,521 | +€4,657 | +21.3% |
| Other amounts payable | 47/48 | €6,500 | €6,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,231 | - | -€1,231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,741 | €24,640 | +€7,899 | +47.2% |
| Other operating charges | 640/8 | €5,667 | €3,573 | -€2,093 | -36.9% |
| Gross operating margin | 9900 | €64,009 | €71,534 | +€7,525 | +11.8% |
| Operating profit (loss) | 9901 | €41,601 | €43,321 | +€1,720 | +4.1% |
| Financial income | 75/76B | €4,665 | €8,403 | +€3,738 | +80.1% |
| Recurring financial income | 75 | €4,665 | €8,403 | +€3,738 | +80.1% |
| Financial charges | 65/66B | €1,822 | €3,432 | +€1,610 | +88.4% |
| Recurring financial charges | 65 | €1,822 | €3,432 | +€1,610 | +88.4% |
| Profit (loss) for the period before taxes | 9903 | €44,444 | €48,292 | +€3,848 | +8.7% |
| Income taxes | 67/77 | €11,342 | €15,178 | +€3,836 | +33.8% |
| Profit (loss) for the period | 9904 | €33,102 | €33,114 | +€12 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,102 | €33,114 | +€12 | 0.0% |
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 21 October 2026 via checked.be.