ADVIESBURO HOSTEN: 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.
ADVIESBURO HOSTEN
Largest movements
- Current investments +€136,048
up €136,048 (+29.5%), from €461,076 to €597,124
- Cash -€60,557
down €60,557 (-37.6%), from €161,113 to €100,556
mainly Contributions, distributions and other (-€141,249) and Current investments (-€136,048)
- Tangible fixed assets -€17,917
down €17,917 (-25.4%), from €70,402 to €52,485
of which Furniture and vehicles: -€18,496
- Intangible fixed assets -€12,122
down €12,122 (-21.4%), from €56,571 to €44,448
- Other debts +€133,754
up €133,754 (+121%), from €110,119 to €243,873
- Reserves -€90,928
down €90,928 (-18.0%), from €505,102 to €414,174
- Gross operating margin +€24,805
up €24,805 (+16.7%), from €148,179 to €172,984
- Depreciation +€8,287
up €8,287 (+35.1%), from €23,598 to €31,884
- Financial charges +€6,987
up €6,987 (+58.4%), from €11,967 to €18,955
- Taxes +€2,430
up €2,430 (+12.2%), from €19,845 to €22,275
- Financial income -€2,123
down €2,123 (-14.9%), from €14,272 to €12,149
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 | €778,908 | €825,479 | +€46,572 | +6.0% |
| Fixed assets | 21/28 | €126,973 | €96,934 | -€30,039 | -23.7% |
| Intangible fixed assets | 21 | €56,571 | €44,448 | -€12,122 | -21.4% |
| Tangible fixed assets | 22/27 | €70,402 | €52,485 | -€17,917 | -25.4% |
| Furniture and vehicles | 24 | €65,080 | €46,584 | -€18,496 | -28.4% |
| Other tangible fixed assets | 26 | €5,322 | €5,901 | +€579 | +10.9% |
| Current assets | 29/58 | €651,935 | €728,546 | +€76,611 | +11.8% |
| Amounts receivable within one year | 40/41 | €28,090 | €29,521 | +€1,431 | +5.1% |
| Trade receivables | 40 | €28,090 | €29,521 | +€1,431 | +5.1% |
| Current investments | 50/53 | €461,076 | €597,124 | +€136,048 | +29.5% |
| Cash at bank and in hand | 54/58 | €161,113 | €100,556 | -€60,557 | -37.6% |
| Deferred charges and accrued income | 490/1 | €1,655 | €1,344 | -€311 | -18.8% |
| Total equity and liabilities | 10/49 | €778,908 | €825,479 | +€46,572 | +6.0% |
| Equity | 10/15 | €536,336 | €445,409 | -€90,928 | -17.0% |
| Contributions | 10/11 | €31,235 | €31,235 | = | 0.0% |
| Reserves | 13 | €505,102 | €414,174 | -€90,928 | -18.0% |
| Distributable reserves | 133 | €505,102 | €414,174 | -€90,928 | -18.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €242,571 | €380,071 | +€137,499 | +56.7% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €129,651 | €260,838 | +€131,187 | +101% |
| Trade debts | 44 | €10,997 | €8,013 | -€2,984 | -27.1% |
| Suppliers | 440/4 | €10,997 | €8,013 | -€2,984 | -27.1% |
| Taxes, remuneration and social security | 45 | €8,535 | €8,952 | +€416 | +4.9% |
| Taxes | 450/3 | €1,898 | €2,122 | +€224 | +11.8% |
| Remuneration and social security | 454/9 | €6,637 | €6,830 | +€193 | +2.9% |
| Other amounts payable | 47/48 | €110,119 | €243,873 | +€133,754 | +121% |
| Accrued charges and deferred income | 492/3 | €12,920 | €19,233 | +€6,312 | +48.9% |
| Remuneration, social security and pensions | 62 | €57,693 | €59,001 | +€1,308 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,598 | €31,884 | +€8,287 | +35.1% |
| Other operating charges | 640/8 | €3,957 | €2,696 | -€1,261 | -31.9% |
| Gross operating margin | 9900 | €148,179 | €172,984 | +€24,805 | +16.7% |
| Operating profit (loss) | 9901 | €62,931 | €79,402 | +€16,472 | +26.2% |
| Financial income | 75/76B | €14,272 | €12,149 | -€2,123 | -14.9% |
| Recurring financial income | 75 | €14,272 | €12,149 | -€2,123 | -14.9% |
| Financial charges | 65/66B | €11,967 | €18,955 | +€6,987 | +58.4% |
| Recurring financial charges | 65 | €11,967 | €18,955 | +€6,987 | +58.4% |
| Profit (loss) for the period before taxes | 9903 | €65,235 | €72,597 | +€7,362 | +11.3% |
| Income taxes | 67/77 | €19,845 | €22,275 | +€2,430 | +12.2% |
| Profit (loss) for the period | 9904 | €45,390 | €50,322 | +€4,931 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,390 | €50,322 | +€4,931 | +10.9% |
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 20 October 2026 via checked.be.