HOBBIT: 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.
HOBBIT
Largest movements
- Cash +€58,816
up €58,816 (+26.0%), from €226,148 to €284,964
mainly Net result for the year (+€156,525) and Other debts (+€150,000)
- Receivables within one year +€41,840
up €41,840 (+84.6%), from €49,484 to €91,325
- Deferred charges and accrued income +€20,644
up €20,644 (+189.5%), from €10,895 to €31,539
- Other debts +€150,000
new in 2025: €150,000
- Profit (loss) carried forward -€57,761
down €57,761 (-9.8%), from €590,447 to €532,686
- Tax, wage and social debts +€42,266
up €42,266 (+105.3%), from €40,121 to €82,387
- Depreciation -€14,661
down €14,661 (-12.4%), from €117,859 to €103,199
- Taxes -€9,172
down €9,172 (-15.4%), from €59,544 to €50,372
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 | €1,014,418 | €1,138,084 | +€123,666 | +12.2% |
| Fixed assets | 21/28 | €719,225 | €722,924 | +€3,699 | +0.5% |
| Tangible fixed assets | 22/27 | €718,481 | €722,180 | +€3,699 | +0.5% |
| Land and buildings | 22 | €670,011 | €686,467 | +€16,456 | +2.5% |
| Plant, machinery and equipment | 23 | €24,168 | €16,414 | -€7,754 | -32.1% |
| Furniture and vehicles | 24 | €24,303 | €19,299 | -€5,003 | -20.6% |
| Financial fixed assets | 28 | €744 | €744 | = | 0.0% |
| Current assets | 29/58 | €295,193 | €415,160 | +€119,967 | +40.6% |
| Stocks and contracts in progress | 3 | €8,666 | €7,333 | -€1,334 | -15.4% |
| Stocks | 30/36 | €8,666 | €7,333 | -€1,334 | -15.4% |
| Amounts receivable within one year | 40/41 | €49,484 | €91,325 | +€41,840 | +84.6% |
| Trade receivables | 40 | €49,484 | €91,325 | +€41,840 | +84.6% |
| Cash at bank and in hand | 54/58 | €226,148 | €284,964 | +€58,816 | +26.0% |
| Deferred charges and accrued income | 490/1 | €10,895 | €31,539 | +€20,644 | +189.5% |
| Total equity and liabilities | 10/49 | €1,014,418 | €1,138,084 | +€123,666 | +12.2% |
| Equity | 10/15 | €937,632 | €879,871 | -€57,761 | -6.2% |
| Contributions | 10/11 | €64,370 | €64,370 | = | 0.0% |
| Capital | 10 | €64,370 | €64,370 | = | 0.0% |
| Issued capital | 100 | €64,370 | €64,370 | = | 0.0% |
| Reserves | 13 | €282,815 | €282,815 | = | 0.0% |
| Non-distributable reserves | 130/1 | €38,437 | €38,437 | = | 0.0% |
| Legal reserve | 130 | €38,437 | €38,437 | = | 0.0% |
| Distributable reserves | 133 | €244,378 | €244,378 | = | 0.0% |
| Profit (loss) carried forward | 14 | €590,447 | €532,686 | -€57,761 | -9.8% |
| Amounts payable | 17/49 | €76,786 | €258,213 | +€181,427 | +236.3% |
| Amounts payable within one year | 42/48 | €75,957 | €257,179 | +€181,222 | +238.6% |
| Trade debts | 44 | €35,836 | €24,792 | -€11,044 | -30.8% |
| Suppliers | 440/4 | €35,836 | €24,792 | -€11,044 | -30.8% |
| Taxes, remuneration and social security | 45 | €40,121 | €82,387 | +€42,266 | +105.3% |
| Taxes | 450/3 | €40,121 | €82,387 | +€42,266 | +105.3% |
| Other amounts payable | 47/48 | - | €150,000 | +€150,000 | |
| Accrued charges and deferred income | 492/3 | €830 | €1,034 | +€205 | +24.7% |
| Non-recurring operating income | 76A | - | €120 | +€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,859 | €103,199 | -€14,661 | -12.4% |
| Other operating charges | 640/8 | €17,313 | €18,402 | +€1,088 | +6.3% |
| Gross operating margin | 9900 | €329,164 | €328,531 | -€633 | -0.2% |
| Operating profit (loss) | 9901 | €193,992 | €206,931 | +€12,940 | +6.7% |
| Financial income | 75/76B | €0 | €39 | +€39 | +19400.0% |
| Recurring financial income | 75 | €0 | €39 | +€39 | +19400.0% |
| Financial charges | 65/66B | €70 | €74 | +€3 | +4.4% |
| Recurring financial charges | 65 | €70 | €74 | +€3 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €193,921 | €206,897 | +€12,975 | +6.7% |
| Income taxes | 67/77 | €59,544 | €50,372 | -€9,172 | -15.4% |
| Profit (loss) for the period | 9904 | €134,378 | €156,525 | +€22,147 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €134,378 | €156,525 | +€22,147 | +16.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.