HOOT SOLUTIONS: what changed
Two fiscal 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.
HOOT SOLUTIONS
Largest movements
- Tangible fixed assets +€12,377
up €12,377 (+291.8%), from €4,241 to €16,618
of which Furniture and vehicles: +€10,286
- Receivables within one year +€8,395
up €8,395 (+16.9%), from €49,529 to €57,924
of which Other amounts receivable: +€16,753
- Cash -€7,605
down €7,605 (-14.8%), from €51,455 to €43,850
mainly Contributions, distributions and other (-€75,000) and Investment in fixed assets (net) (-€16,781)
- Other debts +€75,000
new in 2025: €75,000
- Profit (loss) carried forward -€54,598
down €54,598 (-66.0%), from €82,754 to €28,156
- Trade debts -€2,951
down €2,951 (-74.1%), from €3,983 to €1,033
- Accrued charges and deferred income -€2,714
down €2,714 (-61.3%), from €4,429 to €1,714
- Tax, wage and social debts -€1,340
down €1,340 (-10.4%), from €12,865 to €11,526
- Gross operating margin -€13,626
down €13,626 (-29.8%), from €45,718 to €32,092
- Taxes -€3,687
down €3,687 (-38.8%), from €9,506 to €5,819
- Depreciation +€2,946
up €2,946 (+202.1%), from €1,458 to €4,404
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 | €106,031 | €119,428 | +€13,397 | +12.6% |
| Fixed assets | 21/28 | €4,241 | €16,618 | +€12,377 | +291.8% |
| Tangible fixed assets | 22/27 | €4,241 | €16,618 | +€12,377 | +291.8% |
| Land and buildings | 22 | - | €2,091 | +€2,091 | |
| Furniture and vehicles | 24 | €4,241 | €14,528 | +€10,286 | +242.5% |
| Current assets | 29/58 | €101,790 | €102,810 | +€1,020 | +1.0% |
| Amounts receivable within one year | 40/41 | €49,529 | €57,924 | +€8,395 | +16.9% |
| Trade receivables | 40 | €19,369 | €11,011 | -€8,358 | -43.2% |
| Other amounts receivable | 41 | €30,160 | €46,913 | +€16,753 | +55.5% |
| Cash at bank and in hand | 54/58 | €51,455 | €43,850 | -€7,605 | -14.8% |
| Deferred charges and accrued income | 490/1 | €806 | €1,036 | +€230 | +28.6% |
| Total equity and liabilities | 10/49 | €106,031 | €119,428 | +€13,397 | +12.6% |
| Equity | 10/15 | €84,754 | €30,156 | -€54,598 | -64.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,754 | €28,156 | -€54,598 | -66.0% |
| Amounts payable | 17/49 | €21,277 | €89,273 | +€67,995 | +319.6% |
| Amounts payable within one year | 42/48 | €16,849 | €87,558 | +€70,709 | +419.7% |
| Trade debts | 44 | €3,983 | €1,033 | -€2,951 | -74.1% |
| Suppliers | 440/4 | €3,983 | €1,033 | -€2,951 | -74.1% |
| Taxes, remuneration and social security | 45 | €12,865 | €11,526 | -€1,340 | -10.4% |
| Taxes | 450/3 | €12,865 | €11,526 | -€1,340 | -10.4% |
| Other amounts payable | 47/48 | - | €75,000 | +€75,000 | |
| Accrued charges and deferred income | 492/3 | €4,429 | €1,714 | -€2,714 | -61.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,458 | €4,404 | +€2,946 | +202.1% |
| Other operating charges | 640/8 | €328 | €271 | -€56 | -17.2% |
| Gross operating margin | 9900 | €45,718 | €32,092 | -€13,626 | -29.8% |
| Operating profit (loss) | 9901 | €43,933 | €27,417 | -€16,516 | -37.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,629 | €1,196 | -€433 | -26.6% |
| Recurring financial charges | 65 | €1,629 | €1,196 | -€433 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €42,303 | €26,221 | -€16,082 | -38.0% |
| Income taxes | 67/77 | €9,506 | €5,819 | -€3,687 | -38.8% |
| Profit (loss) for the period | 9904 | €32,797 | €20,402 | -€12,395 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,797 | €20,402 | -€12,395 | -37.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.