A.HOSTESS & C°: 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.
A.HOSTESS & C°
Largest movements
- Cash +€9,339
up €9,339 (+10.3%), from €90,805 to €100,144
mainly Net result for the year (+€27,752) and Depreciation (+€1,687)
- Receivables within one year +€4,303
up €4,303 (+1.7%), from €251,111 to €255,414
of which Other amounts receivable: +€11,138
- Reserves +€27,752
up €27,752 (+24.5%), from €113,208 to €140,960
- Tax, wage and social debts -€13,448
down €13,448 (-50.4%), from €26,692 to €13,244
of which Taxes: -€11,232
- Gross operating margin -€25,874
down €25,874 (-19.7%), from €131,061 to €105,187
- Staff costs -€21,102
down €21,102 (-26.5%), from €79,678 to €58,575
- Financial income -€11,906
down €11,906 (-99.9%), from €11,918 to €12
- Taxes -€5,061
down €5,061 (-24.9%), from €20,322 to €15,261
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €346,443 | €358,160 | +€11,717 | +3.4% |
| Fixed assets | 21/28 | €4,234 | €2,547 | -€1,687 | -39.8% |
| Tangible fixed assets | 22/27 | €4,234 | €2,547 | -€1,687 | -39.8% |
| Land and buildings | 22 | €712 | €401 | -€311 | -43.7% |
| Furniture and vehicles | 24 | €3,522 | €2,146 | -€1,376 | -39.1% |
| Current assets | 29/58 | €342,209 | €355,613 | +€13,404 | +3.9% |
| Amounts receivable within one year | 40/41 | €251,111 | €255,414 | +€4,303 | +1.7% |
| Trade receivables | 40 | €19,836 | €13,000 | -€6,836 | -34.5% |
| Other amounts receivable | 41 | €231,275 | €242,414 | +€11,138 | +4.8% |
| Cash at bank and in hand | 54/58 | €90,805 | €100,144 | +€9,339 | +10.3% |
| Deferred charges and accrued income | 490/1 | €294 | €56 | -€238 | -81.0% |
| Total equity and liabilities | 10/49 | €346,443 | €358,160 | +€11,717 | +3.4% |
| Equity | 10/15 | €312,062 | €339,814 | +€27,752 | +8.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €113,208 | €140,960 | +€27,752 | +24.5% |
| Distributable reserves | 133 | €113,208 | €140,960 | +€27,752 | +24.5% |
| Profit (loss) carried forward | 14 | €180,262 | €180,262 | = | 0.0% |
| Amounts payable | 17/49 | €34,381 | €18,346 | -€16,035 | -46.6% |
| Amounts payable within one year | 42/48 | €34,381 | €18,346 | -€16,035 | -46.6% |
| Trade debts | 44 | €7,689 | €5,102 | -€2,587 | -33.6% |
| Suppliers | 440/4 | €7,689 | €5,102 | -€2,587 | -33.6% |
| Taxes, remuneration and social security | 45 | €26,692 | €13,244 | -€13,448 | -50.4% |
| Taxes | 450/3 | €20,906 | €9,675 | -€11,232 | -53.7% |
| Remuneration and social security | 454/9 | €5,785 | €3,569 | -€2,216 | -38.3% |
| Remuneration, social security and pensions | 62 | €79,678 | €58,575 | -€21,102 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,686 | €1,687 | +€1 | +0.1% |
| Other operating charges | 640/8 | €1,139 | €1,254 | +€115 | +10.1% |
| Gross operating margin | 9900 | €131,061 | €105,187 | -€25,874 | -19.7% |
| Operating profit (loss) | 9901 | €48,558 | €43,671 | -€4,887 | -10.1% |
| Financial income | 75/76B | €11,918 | €12 | -€11,906 | -99.9% |
| Recurring financial income | 75 | €11,918 | €12 | -€11,906 | -99.9% |
| Financial charges | 65/66B | €681 | €670 | -€11 | -1.6% |
| Recurring financial charges | 65 | €681 | €670 | -€11 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €59,796 | €43,013 | -€16,783 | -28.1% |
| Income taxes | 67/77 | €20,322 | €15,261 | -€5,061 | -24.9% |
| Profit (loss) for the period | 9904 | €39,474 | €27,752 | -€11,722 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,474 | €27,752 | -€11,722 | -29.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.