HUKOTEC: 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.
HUKOTEC
Largest movements
- Financial fixed assets +€110,000
new in 2025: €110,000
- Cash +€14,406
up €14,406 (+130.5%), from €11,035 to €25,440
mainly Debts after one year (+€39,379) and Net result for the year (+€29,338)
- Receivables within one year -€12,497
down €12,497 (-49.5%), from €25,227 to €12,730
of which Trade receivables: -€12,494
- Debts after one year +€39,379
new in 2025: €39,379
- Reserves +€28,672
up €28,672 (+159.2%), from €18,014 to €46,686
- Other debts +€25,330
up €25,330 (+5427.8%), from €467 to €25,797
- Current portion of long-term debt +€9,881
new in 2025: €9,881
- Tax, wage and social debts +€8,556
up €8,556 (+96.1%), from €8,901 to €17,457
- Gross operating margin +€18,562
up €18,562 (+69.1%), from €26,879 to €45,441
- Taxes +€7,217
up €7,217 (+94.3%), from €7,656 to €14,873
- Financial charges +€611
up €611 (+109.6%), from €557 to €1,168
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 | €36,262 | €148,170 | +€111,908 | +308.6% |
| Fixed assets | 21/28 | - | €110,000 | +€110,000 | |
| Financial fixed assets | 28 | - | €110,000 | +€110,000 | |
| Current assets | 29/58 | €36,262 | €38,170 | +€1,908 | +5.3% |
| Amounts receivable within one year | 40/41 | €25,227 | €12,730 | -€12,497 | -49.5% |
| Trade receivables | 40 | €25,199 | €12,705 | -€12,494 | -49.6% |
| Other amounts receivable | 41 | €28 | €25 | -€3 | -10.4% |
| Cash at bank and in hand | 54/58 | €11,035 | €25,440 | +€14,406 | +130.5% |
| Total equity and liabilities | 10/49 | €36,262 | €148,170 | +€111,908 | +308.6% |
| Equity | 10/15 | €21,014 | €49,686 | +€28,672 | +136.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,014 | €46,686 | +€28,672 | +159.2% |
| Distributable reserves | 133 | €18,014 | €46,686 | +€28,672 | +159.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,248 | €98,484 | +€83,237 | +545.9% |
| Amounts payable after more than one year | 17 | - | €39,379 | +€39,379 | |
| Financial debts | 170/4 | - | €39,379 | +€39,379 | |
| Amounts payable within one year | 42/48 | €9,698 | €53,530 | +€43,832 | +452.0% |
| Current portion of amounts payable after more than one year | 42 | - | €9,881 | +€9,881 | |
| Financial debts | 43 | €39 | €0 | -€39 | -100.0% |
| Credit institutions | 430/8 | €39 | €0 | -€39 | -100.0% |
| Trade debts | 44 | €291 | €395 | +€104 | +35.6% |
| Suppliers | 440/4 | €291 | €395 | +€104 | +35.6% |
| Taxes, remuneration and social security | 45 | €8,901 | €17,457 | +€8,556 | +96.1% |
| Taxes | 450/3 | €8,901 | €17,457 | +€8,556 | +96.1% |
| Other amounts payable | 47/48 | €467 | €25,797 | +€25,330 | +5427.8% |
| Accrued charges and deferred income | 492/3 | €5,550 | €5,575 | +€25 | +0.5% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €26,879 | €45,441 | +€18,562 | +69.1% |
| Operating profit (loss) | 9901 | €26,879 | €45,379 | +€18,500 | +68.8% |
| Financial income | 75/76B | €15 | €0 | -€15 | -99.9% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -99.9% |
| Financial charges | 65/66B | €557 | €1,168 | +€611 | +109.6% |
| Recurring financial charges | 65 | €557 | €1,168 | +€611 | +109.6% |
| Profit (loss) for the period before taxes | 9903 | €26,337 | €44,211 | +€17,874 | +67.9% |
| Income taxes | 67/77 | €7,656 | €14,873 | +€7,217 | +94.3% |
| Profit (loss) for the period | 9904 | €18,681 | €29,338 | +€10,657 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,681 | €29,338 | +€10,657 | +57.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.