HOBBY IMPORT: 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.
HOBBY IMPORT
Largest movements
- Stocks and contracts -€785,000
no longer reported in 2025 (was €785,000)
- Financial fixed assets +€477,525
up €477,525 (+118.6%), from €402,475 to €880,000
- Receivables after one year -€471,777
down €471,777 (-62.9%), from €750,028 to €278,251
- Receivables within one year -€437,876
down €437,876 (-51.1%), from €856,270 to €418,394
of which Trade receivables: -€490,476
- Tangible fixed assets -€234,620
down €234,620 (-31.9%), from €734,708 to €500,088
of which Assets under construction and advance payments: -€458,880
- Current portion of long-term debt -€551,578
down €551,578 (-60.4%), from €913,158 to €361,580
- Tax, wage and social debts -€459,142
down €459,142 (-93.8%), from €489,719 to €30,577
of which Taxes: -€459,913
- Other debts -€360,364
down €360,364 (-29.1%), from €1.2m to €878,845
- Trade debts -€261,621
down €261,621 (-79.8%), from €327,875 to €66,254
- Profit (loss) carried forward +€252,327
up €252,327 (+12.9%), from -€2.0m to -€1.7m
- Gross operating margin +€837,172
up €837,172 (+241.5%), from €346,667 to €1.2m
- Write-downs +€302,580
up €302,580 (+170.1%), from €177,893 to €480,473
- Financial charges +€205,991
up €205,991 (+88.6%), from €232,544 to €438,535
- Taxes +€74,355
up €74,355 (+249.8%), from €29,763 to €104,118
- Financial income +€46,440
up €46,440 (+86.5%), from €53,667 to €100,107
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 | €3,914,372 | €2,427,831 | -€1.5m | -38.0% |
| Fixed assets | 21/28 | €1,137,183 | €1,380,088 | +€242,905 | +21.4% |
| Tangible fixed assets | 22/27 | €734,708 | €500,088 | -€234,620 | -31.9% |
| Land and buildings | 22 | €260,943 | - | -€260,943 | |
| Plant, machinery and equipment | 23 | - | €491,890 | +€491,890 | |
| Furniture and vehicles | 24 | €14,885 | €8,198 | -€6,687 | -44.9% |
| Assets under construction and advance payments | 27 | €458,880 | - | -€458,880 | |
| Financial fixed assets | 28 | €402,475 | €880,000 | +€477,525 | +118.6% |
| Current assets | 29/58 | €2,777,189 | €1,047,743 | -€1.7m | -62.3% |
| Amounts receivable after more than one year | 29 | €750,028 | €278,251 | -€471,777 | -62.9% |
| Other amounts receivable | 291 | €750,028 | €278,251 | -€471,777 | -62.9% |
| Stocks and contracts in progress | 3 | €785,000 | - | -€785,000 | |
| Stocks | 30/36 | €785,000 | - | -€785,000 | |
| Amounts receivable within one year | 40/41 | €856,270 | €418,394 | -€437,876 | -51.1% |
| Trade receivables | 40 | €590,754 | €100,278 | -€490,476 | -83.0% |
| Other amounts receivable | 41 | €265,516 | €318,116 | +€52,600 | +19.8% |
| Current investments | 50/53 | €363,726 | €315,600 | -€48,126 | -13.2% |
| Cash at bank and in hand | 54/58 | €22,165 | €30,365 | +€8,200 | +37.0% |
| Deferred charges and accrued income | 490/1 | - | €5,133 | +€5,133 | |
| Total equity and liabilities | 10/49 | €3,914,372 | €2,427,831 | -€1.5m | -38.0% |
| Equity | 10/15 | €857,068 | €1,090,575 | +€233,507 | +27.2% |
| Contributions | 10/11 | €2,272,100 | €2,272,030 | -€70 | 0.0% |
| Capital | 10 | €2,272,100 | €2,272,030 | -€70 | 0.0% |
| Issued capital | 100 | €2,272,100 | €2,272,030 | -€70 | 0.0% |
| Reserves | 13 | €541,453 | €522,703 | -€18,750 | -3.5% |
| Non-distributable reserves | 130/1 | €492,500 | €492,500 | = | 0.0% |
| Legal reserve | 130 | €492,500 | €492,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €48,953 | €30,203 | -€18,750 | -38.3% |
| Profit (loss) carried forward | 14 | -€1,956,485 | -€1,704,158 | +€252,327 | +12.9% |
| Amounts payable | 17/49 | €3,057,304 | €1,337,256 | -€1.7m | -56.3% |
| Amounts payable after more than one year | 17 | €80,000 | - | -€80,000 | |
| Financial debts | 170/4 | €80,000 | - | -€80,000 | |
| Amounts payable within one year | 42/48 | €2,976,481 | €1,337,256 | -€1.6m | -55.1% |
| Current portion of amounts payable after more than one year | 42 | €913,158 | €361,580 | -€551,578 | -60.4% |
| Financial debts | 43 | €6,520 | - | -€6,520 | |
| Credit institutions | 430/8 | €6,520 | - | -€6,520 | |
| Trade debts | 44 | €327,875 | €66,254 | -€261,621 | -79.8% |
| Suppliers | 440/4 | €327,875 | €66,254 | -€261,621 | -79.8% |
| Taxes, remuneration and social security | 45 | €489,719 | €30,577 | -€459,142 | -93.8% |
| Taxes | 450/3 | €489,719 | €29,806 | -€459,913 | -93.9% |
| Remuneration and social security | 454/9 | - | €771 | +€771 | |
| Other amounts payable | 47/48 | €1,239,209 | €878,845 | -€360,364 | -29.1% |
| Accrued charges and deferred income | 492/3 | €823 | - | -€823 | |
| Remuneration, social security and pensions | 62 | €3,412 | €1,771 | -€1,641 | -48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,302 | €63,384 | +€40,082 | +172.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €177,893 | €480,473 | +€302,580 | +170.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€42,900 | -€42,900 | |
| Other operating charges | 640/8 | €7,273 | €4,988 | -€2,285 | -31.4% |
| Gross operating margin | 9900 | €346,667 | €1,183,839 | +€837,172 | +241.5% |
| Operating profit (loss) | 9901 | €134,787 | €676,123 | +€541,336 | +401.6% |
| Financial income | 75/76B | €53,667 | €100,107 | +€46,440 | +86.5% |
| Recurring financial income | 75 | €53,667 | €100,107 | +€46,440 | +86.5% |
| Financial charges | 65/66B | €232,544 | €438,535 | +€205,991 | +88.6% |
| Recurring financial charges | 65 | €232,544 | €438,535 | +€205,991 | +88.6% |
| Profit (loss) for the period before taxes | 9903 | -€44,090 | €337,695 | +€381,785 | |
| Income taxes | 67/77 | €29,763 | €104,118 | +€74,355 | +249.8% |
| Profit (loss) for the period | 9904 | -€73,853 | €233,577 | +€307,430 | |
| Transfer from tax-exempt reserves | 789 | - | €18,750 | +€18,750 | |
| Profit (loss) for the period to be appropriated | 9905 | -€73,853 | €252,327 | +€326,180 |
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.