Filips Hostyn: 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.
Filips Hostyn
Largest movements
- Receivables within one year +€8,367
up €8,367 (+16.7%), from €49,993 to €58,360
of which Other amounts receivable: +€4,706
- Cash -€1,328
down €1,328 (-70.6%), from €1,882 to €554
mainly Receivables within one year (-€8,367) and Tax, wage and social debts (-€1,412)
- Trade debts +€8,588
up €8,588 (+5435.4%), from €158 to €8,746
- Tax, wage and social debts -€1,412
down €1,412 (-67.8%), from €2,084 to €672
- Gross operating margin -€3,933
down €3,933 (-83.9%), from €4,689 to €756
- Taxes -€1,014
down €1,014 (-84.1%), from €1,206 to €192
- Financial charges +€89
up €89 (+234.2%), from €38 to €127
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 | €52,087 | €59,301 | +€7,214 | +13.8% |
| Current assets | 29/58 | €52,087 | €59,301 | +€7,214 | +13.8% |
| Amounts receivable within one year | 40/41 | €49,993 | €58,360 | +€8,367 | +16.7% |
| Trade receivables | 40 | €11,682 | €15,343 | +€3,661 | +31.3% |
| Other amounts receivable | 41 | €38,311 | €43,017 | +€4,706 | +12.3% |
| Cash at bank and in hand | 54/58 | €1,882 | €554 | -€1,328 | -70.6% |
| Deferred charges and accrued income | 490/1 | €212 | €387 | +€175 | +82.5% |
| Total equity and liabilities | 10/49 | €52,087 | €59,301 | +€7,214 | +13.8% |
| Equity | 10/15 | €49,845 | €49,883 | +€38 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,585 | €35,623 | +€38 | +0.1% |
| Amounts payable | 17/49 | €2,242 | €9,418 | +€7,176 | +320.1% |
| Amounts payable within one year | 42/48 | €2,242 | €9,418 | +€7,176 | +320.1% |
| Trade debts | 44 | €158 | €8,746 | +€8,588 | +5435.4% |
| Suppliers | 440/4 | €158 | €8,746 | +€8,588 | +5435.4% |
| Taxes, remuneration and social security | 45 | €2,084 | €672 | -€1,412 | -67.8% |
| Taxes | 450/3 | €2,084 | €672 | -€1,412 | -67.8% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €4,689 | €756 | -€3,933 | -83.9% |
| Operating profit (loss) | 9901 | €4,302 | €356 | -€3,946 | -91.7% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €38 | €127 | +€89 | +234.2% |
| Recurring financial charges | 65 | €38 | €127 | +€89 | +234.2% |
| Profit (loss) for the period before taxes | 9903 | €4,268 | €229 | -€4,039 | -94.6% |
| Income taxes | 67/77 | €1,206 | €192 | -€1,014 | -84.1% |
| Profit (loss) for the period | 9904 | €3,062 | €37 | -€3,025 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,062 | €37 | -€3,025 | -98.8% |
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 9 October 2026 via checked.be.