FS HOSTE BOUW: 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.
FS HOSTE BOUW
Largest movements
- Receivables within one year +€21,357
up €21,357 (+138%), from €15,459 to €36,815
of which Trade receivables: +€27,144
- Stocks and contracts -€14,400
down €14,400 (-38.4%), from €37,500 to €23,100
of which Contracts in progress: -€8,500
- Cash +€6,255
up €6,255 (+11.6%), from €53,984 to €60,239
mainly Net result for the year (+€24,325) and Depreciation (+€15,501)
- Reserves +€24,325
up €24,325 (+29.3%), from €82,976 to €107,301
- Other debts -€12,449
down €12,449 (-50.5%), from €24,632 to €12,183
- Trade debts +€11,690
up €11,690 (+95.2%), from €12,275 to €23,965
- Tax, wage and social debts -€6,143
down €6,143 (-52.9%), from €11,605 to €5,462
of which Taxes: -€9,643
- Debts after one year -€5,955
down €5,955 (-74.9%), from €7,952 to €1,997
- Depreciation +€3,253
up €3,253 (+26.6%), from €12,249 to €15,501
- Taxes -€2,175
down €2,175 (-16.0%), from €13,605 to €11,429
- Financial charges +€1,743
up €1,743 (+441%), from €395 to €2,138
- Gross operating margin -€1,009
down €1,009 (-1.8%), from €54,975 to €53,966
- Financial income +€844
up €844 (+713%), from €118 to €963
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 | €163,941 | €178,031 | +€14,090 | +8.6% |
| Fixed assets | 21/28 | €53,945 | €55,057 | +€1,112 | +2.1% |
| Tangible fixed assets | 22/27 | €53,507 | €54,619 | +€1,112 | +2.1% |
| Land and buildings | 22 | €13,272 | €0 | -€13,272 | -100% |
| Plant, machinery and equipment | 23 | €26,797 | €24,370 | -€2,428 | -9.1% |
| Furniture and vehicles | 24 | €13,438 | €18,460 | +€5,022 | +37.4% |
| Other tangible fixed assets | 26 | - | €11,790 | +€11,790 | |
| Financial fixed assets | 28 | €438 | €438 | = | 0.0% |
| Current assets | 29/58 | €109,996 | €122,973 | +€12,977 | +11.8% |
| Stocks and contracts in progress | 3 | €37,500 | €23,100 | -€14,400 | -38.4% |
| Stocks | 30/36 | €20,000 | €14,100 | -€5,900 | -29.5% |
| Contracts in progress | 37 | €17,500 | €9,000 | -€8,500 | -48.6% |
| Amounts receivable within one year | 40/41 | €15,459 | €36,815 | +€21,357 | +138% |
| Trade receivables | 40 | €5,723 | €32,867 | +€27,144 | +474% |
| Other amounts receivable | 41 | €9,735 | €3,948 | -€5,787 | -59.4% |
| Cash at bank and in hand | 54/58 | €53,984 | €60,239 | +€6,255 | +11.6% |
| Deferred charges and accrued income | 490/1 | €3,053 | €2,819 | -€234 | -7.7% |
| Total equity and liabilities | 10/49 | €163,941 | €178,031 | +€14,090 | +8.6% |
| Equity | 10/15 | €101,576 | €125,901 | +€24,325 | +23.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,976 | €107,301 | +€24,325 | +29.3% |
| Distributable reserves | 133 | €82,976 | €107,301 | +€24,325 | +29.3% |
| Amounts payable | 17/49 | €62,365 | €52,130 | -€10,235 | -16.4% |
| Amounts payable after more than one year | 17 | €7,952 | €1,997 | -€5,955 | -74.9% |
| Financial debts | 170/4 | €7,952 | €1,997 | -€5,955 | -74.9% |
| Amounts payable within one year | 42/48 | €54,413 | €47,564 | -€6,849 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €5,902 | €5,955 | +€53 | +0.9% |
| Trade debts | 44 | €12,275 | €23,965 | +€11,690 | +95.2% |
| Suppliers | 440/4 | €12,275 | €23,965 | +€11,690 | +95.2% |
| Taxes, remuneration and social security | 45 | €11,605 | €5,462 | -€6,143 | -52.9% |
| Taxes | 450/3 | €11,605 | €1,962 | -€9,643 | -83.1% |
| Remuneration and social security | 454/9 | €0 | €3,500 | +€3,500 | |
| Other amounts payable | 47/48 | €24,632 | €12,183 | -€12,449 | -50.5% |
| Accrued charges and deferred income | 492/3 | - | €2,569 | +€2,569 | |
| Non-recurring operating income | 76A | €26,750 | €8,000 | -€18,750 | -70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,249 | €15,501 | +€3,253 | +26.6% |
| Other operating charges | 640/8 | €1,562 | €1,535 | -€26 | -1.7% |
| Gross operating margin | 9900 | €54,975 | €53,966 | -€1,009 | -1.8% |
| Operating profit (loss) | 9901 | €41,165 | €36,930 | -€4,235 | -10.3% |
| Financial income | 75/76B | €118 | €963 | +€844 | +713% |
| Recurring financial income | 75 | €118 | €963 | +€844 | +713% |
| Financial charges | 65/66B | €395 | €2,138 | +€1,743 | +441% |
| Recurring financial charges | 65 | €395 | €2,138 | +€1,743 | +441% |
| Profit (loss) for the period before taxes | 9903 | €40,888 | €35,754 | -€5,134 | -12.6% |
| Income taxes | 67/77 | €13,605 | €11,429 | -€2,175 | -16.0% |
| Profit (loss) for the period | 9904 | €27,284 | €24,325 | -€2,959 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,284 | €24,325 | -€2,959 | -10.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.