Hotag Kimberly: 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.
Hotag Kimberly
Largest movements
- Cash -€58,374
down €58,374 (-57.8%), from €101,030 to €42,656
mainly Other debts (-€50,519) and Contributions, distributions and other (-€28,272)
- Tangible fixed assets -€5,885
down €5,885 (-100%), from €5,885 to €0
- Other debts -€50,519
down €50,519 (-66.4%), from €76,081 to €25,562
- Tax, wage and social debts -€9,833
down €9,833 (-57.6%), from €17,068 to €7,236
of which Taxes: -€9,843
- Current portion of long-term debt -€6,248
down €6,248 (-100%), from €6,248 to €0
- Short-term financial debts +€2,507
up €2,507 (+42.0%), from €5,975 to €8,482
- Gross operating margin +€2,667
up €2,667 (+6.1%), from €43,874 to €46,542
- Taxes +€847
up €847 (+8.2%), from €10,327 to €11,174
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 | €113,446 | €49,409 | -€64,037 | -56.4% |
| Fixed assets | 21/28 | €5,885 | €0 | -€5,885 | -100% |
| Tangible fixed assets | 22/27 | €5,885 | €0 | -€5,885 | -100% |
| Furniture and vehicles | 24 | €5,885 | €0 | -€5,885 | -100% |
| Current assets | 29/58 | €107,561 | €49,409 | -€58,153 | -54.1% |
| Cash at bank and in hand | 54/58 | €101,030 | €42,656 | -€58,374 | -57.8% |
| Deferred charges and accrued income | 490/1 | €6,531 | €6,753 | +€221 | +3.4% |
| Total equity and liabilities | 10/49 | €113,446 | €49,409 | -€64,037 | -56.4% |
| Equity | 10/15 | €6,000 | €6,000 | = | 0.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €107,446 | €43,409 | -€64,037 | -59.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €107,446 | €43,409 | -€64,037 | -59.6% |
| Current portion of amounts payable after more than one year | 42 | €6,248 | €0 | -€6,248 | -100% |
| Financial debts | 43 | €5,975 | €8,482 | +€2,507 | +42.0% |
| Credit institutions | 430/8 | €5,975 | €8,482 | +€2,507 | +42.0% |
| Trade debts | 44 | €2,073 | €2,129 | +€55 | +2.7% |
| Suppliers | 440/4 | €2,073 | €2,129 | +€55 | +2.7% |
| Taxes, remuneration and social security | 45 | €17,068 | €7,236 | -€9,833 | -57.6% |
| Taxes | 450/3 | €15,258 | €5,415 | -€9,843 | -64.5% |
| Remuneration and social security | 454/9 | €1,811 | €1,821 | +€10 | +0.6% |
| Other amounts payable | 47/48 | €76,081 | €25,562 | -€50,519 | -66.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | €5,885 | -€115 | -1.9% |
| Other operating charges | 640/8 | €858 | €837 | -€21 | -2.5% |
| Gross operating margin | 9900 | €43,874 | €46,542 | +€2,667 | +6.1% |
| Operating profit (loss) | 9901 | €37,016 | €39,820 | +€2,804 | +7.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €633 | €374 | -€259 | -41.0% |
| Recurring financial charges | 65 | €633 | €374 | -€259 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €36,383 | €39,446 | +€3,063 | +8.4% |
| Income taxes | 67/77 | €10,327 | €11,174 | +€847 | +8.2% |
| Profit (loss) for the period | 9904 | €26,056 | €28,272 | +€2,216 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,056 | €28,272 | +€2,216 | +8.5% |
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 26 October 2026 via checked.be.