HOYUM: 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.
HOYUM
Largest movements
- Receivables within one year +€27,475
up €27,475 (+165.8%), from €16,575 to €44,050
- Tangible fixed assets +€3,382
new in 2025: €3,382
- Cash -€1,425
down €1,425 (-57.0%), from €2,500 to €1,075
mainly Receivables within one year (-€27,475) and Investment in fixed assets (net) (-€4,302)
- Profit (loss) carried forward +€14,047
up €14,047 (+167.8%), from €8,370 to €22,417
- Tax, wage and social debts +€10,693
up €10,693 (+223.2%), from €4,790 to €15,483
of which Taxes: +€7,983
- Trade debts +€3,892
new in 2025: €3,892
- Accrued charges and deferred income +€1,300
new in 2025: €1,300
- Other debts -€500
down €500 (-54.7%), from €915 to €415
- Gross operating margin +€9,678
up €9,678 (+91.6%), from €10,563 to €20,241
- Taxes +€1,968
up €1,968 (+90.2%), from €2,182 to €4,150
- Other operating charges +€1,024
new in 2025: €1,024
- Depreciation +€920
new in 2025: €920
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 | €19,075 | €48,506 | +€29,432 | +154.3% |
| Fixed assets | 21/28 | - | €3,382 | +€3,382 | |
| Tangible fixed assets | 22/27 | - | €3,382 | +€3,382 | |
| Furniture and vehicles | 24 | - | €3,382 | +€3,382 | |
| Current assets | 29/58 | €19,075 | €45,125 | +€26,050 | +136.6% |
| Amounts receivable within one year | 40/41 | €16,575 | €44,050 | +€27,475 | +165.8% |
| Trade receivables | 40 | €16,575 | €44,050 | +€27,475 | +165.8% |
| Cash at bank and in hand | 54/58 | €2,500 | €1,075 | -€1,425 | -57.0% |
| Total equity and liabilities | 10/49 | €19,075 | €48,506 | +€29,432 | +154.3% |
| Equity | 10/15 | €13,370 | €27,417 | +€14,047 | +105.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,370 | €22,417 | +€14,047 | +167.8% |
| Amounts payable | 17/49 | €5,704 | €21,089 | +€15,384 | +269.7% |
| Amounts payable within one year | 42/48 | €5,704 | €19,789 | +€14,084 | +246.9% |
| Trade debts | 44 | - | €3,892 | +€3,892 | |
| Suppliers | 440/4 | - | €3,892 | +€3,892 | |
| Taxes, remuneration and social security | 45 | €4,790 | €15,483 | +€10,693 | +223.2% |
| Taxes | 450/3 | €4,790 | €12,773 | +€7,983 | +166.7% |
| Remuneration and social security | 454/9 | - | €2,710 | +€2,710 | |
| Other amounts payable | 47/48 | €915 | €415 | -€500 | -54.7% |
| Accrued charges and deferred income | 492/3 | - | €1,300 | +€1,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €920 | +€920 | |
| Other operating charges | 640/8 | - | €1,024 | +€1,024 | |
| Gross operating margin | 9900 | €10,563 | €20,241 | +€9,678 | +91.6% |
| Operating profit (loss) | 9901 | €10,563 | €18,296 | +€7,734 | +73.2% |
| Financial charges | 65/66B | €11 | €99 | +€88 | +823.3% |
| Recurring financial charges | 65 | €11 | €99 | +€88 | +823.3% |
| Profit (loss) for the period before taxes | 9903 | €10,552 | €18,197 | +€7,645 | +72.5% |
| Income taxes | 67/77 | €2,182 | €4,150 | +€1,968 | +90.2% |
| Profit (loss) for the period | 9904 | €8,370 | €14,047 | +€5,677 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,370 | €14,047 | +€5,677 | +67.8% |
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 9 October 2026 via checked.be.