HOBB-IT: 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.
HOBB-IT
Largest movements
- Tangible fixed assets -€19,427
down €19,427 (-26.7%), from €72,794 to €53,367
of which Land and buildings: -€16,192
- Receivables within one year -€6,580
down €6,580 (-24.0%), from €27,402 to €20,822
- Cash -€1,802
down €1,802 (-89.1%), from €2,023 to €221
mainly Trade debts (-€14,147) and Debts after one year (-€5,738)
- Trade debts -€14,147
down €14,147 (-87.3%), from €16,207 to €2,060
- Debts after one year -€5,738
down €5,738 (-49.8%), from €11,517 to €5,779
- Current portion of long-term debt -€5,532
down €5,532 (-32.6%), from €16,967 to €11,435
- Profit (loss) carried forward -€2,967
new in 2025: -€2,967
- Other debts -€2,692
down €2,692 (-30.6%), from €8,812 to €6,119
- Gross operating margin -€3,238
down €3,238 (-13.7%), from €23,665 to €20,428
- Taxes -€1,984
down €1,984 (-67.9%), from €2,922 to €938
- Depreciation +€1,697
up €1,697 (+9.1%), from €18,630 to €20,327
- Staff costs +€400
new in 2025: €400
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 | €105,859 | €77,081 | -€28,778 | -27.2% |
| Fixed assets | 21/28 | €76,365 | €56,038 | -€20,327 | -26.6% |
| Intangible fixed assets | 21 | €3,570 | €2,670 | -€900 | -25.2% |
| Tangible fixed assets | 22/27 | €72,794 | €53,367 | -€19,427 | -26.7% |
| Land and buildings | 22 | €60,275 | €44,083 | -€16,192 | -26.9% |
| Plant, machinery and equipment | 23 | €12,385 | €9,234 | -€3,150 | -25.4% |
| Furniture and vehicles | 24 | €135 | €50 | -€85 | -63.2% |
| Current assets | 29/58 | €29,494 | €21,043 | -€8,450 | -28.7% |
| Amounts receivable within one year | 40/41 | €27,402 | €20,822 | -€6,580 | -24.0% |
| Trade receivables | 40 | €27,402 | €20,822 | -€6,580 | -24.0% |
| Cash at bank and in hand | 54/58 | €2,023 | €221 | -€1,802 | -89.1% |
| Deferred charges and accrued income | 490/1 | €68 | - | -€68 | |
| Total equity and liabilities | 10/49 | €105,859 | €77,081 | -€28,778 | -27.2% |
| Equity | 10/15 | €37,668 | €34,700 | -€2,967 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,068 | €19,068 | = | 0.0% |
| Distributable reserves | 133 | €19,068 | €19,068 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,967 | -€2,967 | |
| Amounts payable | 17/49 | €68,191 | €42,381 | -€25,810 | -37.9% |
| Amounts payable after more than one year | 17 | €11,517 | €5,779 | -€5,738 | -49.8% |
| Financial debts | 170/4 | €11,517 | €5,779 | -€5,738 | -49.8% |
| Amounts payable within one year | 42/48 | €56,673 | €34,653 | -€22,021 | -38.9% |
| Current portion of amounts payable after more than one year | 42 | €16,967 | €11,435 | -€5,532 | -32.6% |
| Financial debts | 43 | €4,701 | €4,111 | -€589 | -12.5% |
| Credit institutions | 430/8 | €4,701 | €4,111 | -€589 | -12.5% |
| Trade debts | 44 | €16,207 | €2,060 | -€14,147 | -87.3% |
| Suppliers | 440/4 | €16,207 | €2,060 | -€14,147 | -87.3% |
| Taxes, remuneration and social security | 45 | €9,987 | €10,927 | +€940 | +9.4% |
| Taxes | 450/3 | €9,987 | €10,927 | +€940 | +9.4% |
| Other amounts payable | 47/48 | €8,812 | €6,119 | -€2,692 | -30.6% |
| Accrued charges and deferred income | 492/3 | - | €1,949 | +€1,949 | |
| Remuneration, social security and pensions | 62 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,630 | €20,327 | +€1,697 | +9.1% |
| Other operating charges | 640/8 | €368 | €378 | +€10 | +2.7% |
| Gross operating margin | 9900 | €23,665 | €20,428 | -€3,238 | -13.7% |
| Operating profit (loss) | 9901 | €4,667 | -€677 | -€5,345 | |
| Financial income | 75/76B | €0 | €144 | +€144 | +96160.0% |
| Recurring financial income | 75 | €0 | €144 | +€144 | +96160.0% |
| Non-recurring financial income | 76B | - | €144 | +€144 | |
| Financial charges | 65/66B | €1,405 | €1,496 | +€91 | +6.5% |
| Recurring financial charges | 65 | €1,405 | €1,496 | +€91 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €3,262 | -€2,029 | -€5,291 | |
| Income taxes | 67/77 | €2,922 | €938 | -€1,984 | -67.9% |
| Profit (loss) for the period | 9904 | €341 | -€2,967 | -€3,308 | |
| Profit (loss) for the period to be appropriated | 9905 | €341 | -€2,967 | -€3,308 |
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 8 October 2026 via checked.be.