Hispano Tours: 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.
Hispano Tours
Largest movements
- Cash +€104,604
up €104,604 (+93.2%), from €112,242 to €216,845
mainly Net result for the year (+€72,779) and Receivables within one year (+€70,407)
- Receivables within one year -€70,407
down €70,407 (-42.5%), from €165,543 to €95,137
- Reserves +€72,779
up €72,779 (+88.7%), from €82,040 to €154,819
- Trade debts -€47,443
down €47,443 (-41.5%), from €114,372 to €66,929
- Tax, wage and social debts +€23,852
up €23,852 (+90.2%), from €26,443 to €50,295
- Advances received -€12,457
down €12,457 (-100.0%), from €12,457 to €0
- Other debts -€3,229
down €3,229 (-7.7%), from €41,725 to €38,496
- Gross operating margin -€10,797
down €10,797 (-10.4%), from €103,359 to €92,562
- Taxes -€2,128
down €2,128 (-10.1%), from €20,989 to €18,861
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 | €282,037 | €315,539 | +€33,502 | +11.9% |
| Fixed assets | 21/28 | €4,252 | €3,343 | -€909 | -21.4% |
| Tangible fixed assets | 22/27 | €4,252 | €3,343 | -€909 | -21.4% |
| Furniture and vehicles | 24 | €4,252 | €3,343 | -€909 | -21.4% |
| Current assets | 29/58 | €277,785 | €312,196 | +€34,411 | +12.4% |
| Amounts receivable within one year | 40/41 | €165,543 | €95,137 | -€70,407 | -42.5% |
| Trade receivables | 40 | €165,543 | €95,137 | -€70,407 | -42.5% |
| Cash at bank and in hand | 54/58 | €112,242 | €216,845 | +€104,604 | +93.2% |
| Deferred charges and accrued income | 490/1 | - | €214 | +€214 | |
| Total equity and liabilities | 10/49 | €282,037 | €315,539 | +€33,502 | +11.9% |
| Equity | 10/15 | €87,040 | €159,819 | +€72,779 | +83.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €82,040 | €154,819 | +€72,779 | +88.7% |
| Distributable reserves | 133 | €82,040 | €154,819 | +€72,779 | +88.7% |
| Amounts payable | 17/49 | €194,997 | €155,720 | -€39,277 | -20.1% |
| Amounts payable within one year | 42/48 | €194,997 | €155,720 | -€39,277 | -20.1% |
| Trade debts | 44 | €114,372 | €66,929 | -€47,443 | -41.5% |
| Suppliers | 440/4 | €114,372 | €66,929 | -€47,443 | -41.5% |
| Advances received on contracts in progress | 46 | €12,457 | €0 | -€12,457 | -100.0% |
| Taxes, remuneration and social security | 45 | €26,443 | €50,295 | +€23,852 | +90.2% |
| Taxes | 450/3 | €26,443 | €50,295 | +€23,852 | +90.2% |
| Other amounts payable | 47/48 | €41,725 | €38,496 | -€3,229 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €293 | €909 | +€616 | +210.2% |
| Gross operating margin | 9900 | €103,359 | €92,562 | -€10,797 | -10.4% |
| Operating profit (loss) | 9901 | €103,066 | €91,652 | -€11,413 | -11.1% |
| Financial income | 75/76B | €1 | €12 | +€11 | +974.1% |
| Recurring financial income | 75 | €1 | €12 | +€11 | +974.1% |
| Financial charges | 65/66B | €38 | €25 | -€13 | -34.0% |
| Recurring financial charges | 65 | €38 | €25 | -€13 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €103,029 | €91,640 | -€11,389 | -11.1% |
| Income taxes | 67/77 | €20,989 | €18,861 | -€2,128 | -10.1% |
| Profit (loss) for the period | 9904 | €82,040 | €72,779 | -€9,262 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €82,040 | €72,779 | -€9,262 | -11.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.