MAISON HOCQ: 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.
MAISON HOCQ
Largest movements
- Receivables within one year +€6,941
up €6,941 (+388%), from €1,790 to €8,731
- Trade debts +€17,643
up €17,643 (+229%), from €7,688 to €25,330
- Tax, wage and social debts -€3,877
down €3,877 (-29.9%), from €12,985 to €9,108
of which Remuneration and social security: -€3,705
- Accrued charges and deferred income -€3,713
down €3,713 (-63.8%), from €5,823 to €2,110
- Profit (loss) carried forward -€2,049
down €2,049 (-3.9%), from €52,038 to €49,990
- Gross operating margin -€9,215
down €9,215 (-38.8%), from €23,743 to €14,528
- Staff costs -€4,090
down €4,090 (-21.1%), from €19,390 to €15,300
- Financial charges -€324
down €324 (-31.3%), from €1,036 to €712
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 | €150,622 | €157,624 | +€7,002 | +4.6% |
| Fixed assets | 21/28 | €1,352 | €966 | -€385 | -28.5% |
| Tangible fixed assets | 22/27 | €1,224 | €838 | -€385 | -31.5% |
| Furniture and vehicles | 24 | €1,224 | €838 | -€385 | -31.5% |
| Financial fixed assets | 28 | €128 | €128 | = | 0.0% |
| Current assets | 29/58 | €149,270 | €156,658 | +€7,388 | +4.9% |
| Stocks and contracts in progress | 3 | €138,135 | €139,355 | +€1,220 | +0.9% |
| Stocks | 30/36 | €138,135 | €139,355 | +€1,220 | +0.9% |
| Amounts receivable within one year | 40/41 | €1,790 | €8,731 | +€6,941 | +388% |
| Trade receivables | 40 | €1,790 | €8,731 | +€6,941 | +388% |
| Cash at bank and in hand | 54/58 | €6,463 | €5,988 | -€475 | -7.3% |
| Deferred charges and accrued income | 490/1 | €2,882 | €2,583 | -€299 | -10.4% |
| Total equity and liabilities | 10/49 | €150,622 | €157,624 | +€7,002 | +4.6% |
| Equity | 10/15 | €122,738 | €120,689 | -€2,049 | -1.7% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €700 | €700 | = | 0.0% |
| Distributable reserves | 133 | €700 | €700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,038 | €49,990 | -€2,049 | -3.9% |
| Amounts payable | 17/49 | €27,884 | €36,935 | +€9,051 | +32.5% |
| Amounts payable within one year | 42/48 | €22,061 | €34,825 | +€12,764 | +57.9% |
| Trade debts | 44 | €7,688 | €25,330 | +€17,643 | +229% |
| Suppliers | 440/4 | €7,688 | €25,330 | +€17,643 | +229% |
| Advances received on contracts in progress | 46 | €1,388 | - | -€1,388 | |
| Taxes, remuneration and social security | 45 | €12,985 | €9,108 | -€3,877 | -29.9% |
| Taxes | 450/3 | €6,998 | €6,826 | -€172 | -2.5% |
| Remuneration and social security | 454/9 | €5,987 | €2,282 | -€3,705 | -61.9% |
| Other amounts payable | 47/48 | - | €386 | +€386 | |
| Accrued charges and deferred income | 492/3 | €5,823 | €2,110 | -€3,713 | -63.8% |
| Non-recurring operating income | 76A | €3,306 | - | -€3,306 | |
| Remuneration, social security and pensions | 62 | €19,390 | €15,300 | -€4,090 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385 | €385 | = | 0.0% |
| Other operating charges | 640/8 | €472 | €518 | +€45 | +9.6% |
| Non-recurring operating charges | 66A | €1,476 | €71 | -€1,405 | -95.2% |
| Gross operating margin | 9900 | €23,743 | €14,528 | -€9,215 | -38.8% |
| Operating profit (loss) | 9901 | €2,019 | -€1,746 | -€3,765 | |
| Financial income | 75/76B | €607 | €409 | -€199 | -32.7% |
| Recurring financial income | 75 | €35 | €215 | +€180 | +516% |
| Non-recurring financial income | 76B | €572 | €194 | -€379 | -66.2% |
| Financial charges | 65/66B | €1,036 | €712 | -€324 | -31.3% |
| Recurring financial charges | 65 | €1,036 | €712 | -€324 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €1,590 | -€2,049 | -€3,639 | |
| Income taxes | 67/77 | €210 | - | -€210 | |
| Profit (loss) for the period | 9904 | €1,380 | -€2,049 | -€3,429 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,380 | -€2,049 | -€3,429 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.