HOBBY MOTO: 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 MOTO
Largest movements
- Stocks and contracts +€27,395
up €27,395 (+3.7%), from €741,853 to €769,248
- Receivables within one year +€21,413
up €21,413 (+29.0%), from €73,864 to €95,277
of which Other amounts receivable: +€13,099
- Deferred charges and accrued income -€15,071
no longer reported in 2025 (was €15,071)
- Cash -€10,477
down €10,477 (-23.5%), from €44,670 to €34,193
mainly Stocks and contracts (-€27,395) and Receivables within one year (-€21,413)
- Tangible fixed assets -€10,039
down €10,039 (-14.8%), from €67,863 to €57,824
of which Plant, machinery and equipment: -€7,824
- Profit (loss) carried forward +€15,102
up €15,102 (+30.7%), from €49,180 to €64,282
- Gross operating margin +€22,604
up €22,604 (+8.3%), from €273,648 to €296,252
- Staff costs +€18,147
up €18,147 (+8.5%), from €213,028 to €231,175
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 | €952,787 | €963,365 | +€10,578 | +1.1% |
| Fixed assets | 21/28 | €77,329 | €64,647 | -€12,682 | -16.4% |
| Intangible fixed assets | 21 | €9,466 | €6,823 | -€2,643 | -27.9% |
| Tangible fixed assets | 22/27 | €67,863 | €57,824 | -€10,039 | -14.8% |
| Land and buildings | 22 | €24,016 | €24,015 | -€1 | 0.0% |
| Plant, machinery and equipment | 23 | €38,310 | €30,486 | -€7,824 | -20.4% |
| Furniture and vehicles | 24 | €5,537 | €3,323 | -€2,214 | -40.0% |
| Current assets | 29/58 | €875,458 | €898,718 | +€23,260 | +2.7% |
| Stocks and contracts in progress | 3 | €741,853 | €769,248 | +€27,395 | +3.7% |
| Stocks | 30/36 | €741,853 | €769,248 | +€27,395 | +3.7% |
| Amounts receivable within one year | 40/41 | €73,864 | €95,277 | +€21,413 | +29.0% |
| Trade receivables | 40 | €57,008 | €65,322 | +€8,314 | +14.6% |
| Other amounts receivable | 41 | €16,856 | €29,955 | +€13,099 | +77.7% |
| Cash at bank and in hand | 54/58 | €44,670 | €34,193 | -€10,477 | -23.5% |
| Deferred charges and accrued income | 490/1 | €15,071 | - | -€15,071 | |
| Total equity and liabilities | 10/49 | €952,787 | €963,365 | +€10,578 | +1.1% |
| Equity | 10/15 | €568,380 | €583,482 | +€15,102 | +2.7% |
| Contributions | 10/11 | €68,200 | €68,200 | = | 0.0% |
| Reserves | 13 | €451,000 | €451,000 | = | 0.0% |
| Distributable reserves | 133 | €451,000 | €451,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,180 | €64,282 | +€15,102 | +30.7% |
| Amounts payable | 17/49 | €384,407 | €379,883 | -€4,524 | -1.2% |
| Amounts payable after more than one year | 17 | €4,397 | €1,432 | -€2,965 | -67.4% |
| Financial debts | 170/4 | €4,397 | €1,432 | -€2,965 | -67.4% |
| Amounts payable within one year | 42/48 | €380,010 | €378,451 | -€1,559 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €48,804 | €48,153 | -€651 | -1.3% |
| Financial debts | 43 | €165,000 | €165,000 | = | 0.0% |
| Credit institutions | 430/8 | €165,000 | €165,000 | = | 0.0% |
| Trade debts | 44 | €129,123 | €124,880 | -€4,243 | -3.3% |
| Suppliers | 440/4 | €129,123 | €124,880 | -€4,243 | -3.3% |
| Taxes, remuneration and social security | 45 | €37,083 | €40,418 | +€3,335 | +9.0% |
| Taxes | 450/3 | €4,600 | €6,746 | +€2,146 | +46.7% |
| Remuneration and social security | 454/9 | €32,483 | €33,672 | +€1,189 | +3.7% |
| Remuneration, social security and pensions | 62 | €213,028 | €231,175 | +€18,147 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,244 | €13,974 | -€1,270 | -8.3% |
| Other operating charges | 640/8 | €13,972 | €13,646 | -€326 | -2.3% |
| Non-recurring operating charges | 66A | €6,457 | - | -€6,457 | |
| Gross operating margin | 9900 | €273,648 | €296,252 | +€22,604 | +8.3% |
| Operating profit (loss) | 9901 | €24,947 | €37,457 | +€12,510 | +50.1% |
| Financial income | 75/76B | €1,482 | €1,603 | +€121 | +8.2% |
| Recurring financial income | 75 | €1,482 | €1,603 | +€121 | +8.2% |
| Financial charges | 65/66B | €11,493 | €14,282 | +€2,789 | +24.3% |
| Recurring financial charges | 65 | €11,493 | €14,282 | +€2,789 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €14,936 | €24,778 | +€9,842 | +65.9% |
| Income taxes | 67/77 | €12,290 | €9,676 | -€2,614 | -21.3% |
| Profit (loss) for the period | 9904 | €2,646 | €15,102 | +€12,456 | +471% |
| Profit (loss) for the period to be appropriated | 9905 | €2,646 | €15,102 | +€12,456 | +471% |
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 28 October 2026 via checked.be.