HOBBYRAMA: 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.
HOBBYRAMA
Largest movements
- Current investments +€10,000
up €10,000 (+6.3%), from €160,000 to €170,000
- Profit (loss) carried forward +€173,239
new in 2025: €173,239
- Other debts -€162,360
no longer reported in 2025 (was €162,360)
- Gross operating margin +€10,223
up €10,223 (+4.7%), from €216,278 to €226,500
- Taxes +€3,102
up €3,102 (+5.7%), from €54,671 to €57,772
From the 30-06-2024 result to the 30-06-2025 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 30-06-2024 and 30-06-2025 balance sheets and the 30-06-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-06-2024 | 30-06-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €431,401 | €443,781 | +€12,380 | +2.9% |
| Fixed assets | 21/28 | €238,152 | €238,152 | = | 0.0% |
| Tangible fixed assets | 22/27 | €238,152 | €238,152 | = | 0.0% |
| Land and buildings | 22 | €238,152 | €238,152 | = | 0.0% |
| Current assets | 29/58 | €193,249 | €205,629 | +€12,380 | +6.4% |
| Current investments | 50/53 | €160,000 | €170,000 | +€10,000 | +6.3% |
| Cash at bank and in hand | 54/58 | €33,249 | €35,629 | +€2,380 | +7.2% |
| Total equity and liabilities | 10/49 | €431,401 | €443,781 | +€12,380 | +2.9% |
| Equity | 10/15 | €264,328 | €437,567 | +€173,239 | +65.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €164,328 | €164,328 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,522 | €50,522 | = | 0.0% |
| Distributable reserves | 133 | €103,806 | €103,806 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €173,239 | +€173,239 | |
| Amounts payable | 17/49 | €167,073 | €6,213 | -€160,860 | -96.3% |
| Amounts payable within one year | 42/48 | €167,073 | €6,213 | -€160,860 | -96.3% |
| Trade debts | 44 | €1,065 | - | -€1,065 | |
| Suppliers | 440/4 | €1,065 | - | -€1,065 | |
| Taxes, remuneration and social security | 45 | €3,648 | €6,213 | +€2,565 | +70.3% |
| Taxes | 450/3 | €3,648 | €6,213 | +€2,565 | +70.3% |
| Other amounts payable | 47/48 | €162,360 | - | -€162,360 | |
| Other operating charges | 640/8 | €960 | €387 | -€573 | -59.7% |
| Gross operating margin | 9900 | €216,278 | €226,500 | +€10,223 | +4.7% |
| Operating profit (loss) | 9901 | €215,317 | €226,113 | +€10,795 | +5.0% |
| Financial income | 75/76B | €3,409 | €5,198 | +€1,788 | +52.5% |
| Recurring financial income | 75 | €3,409 | €5,198 | +€1,788 | +52.5% |
| Financial charges | 65/66B | €294 | €299 | +€5 | +1.5% |
| Recurring financial charges | 65 | €294 | €299 | +€5 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €218,433 | €231,012 | +€12,579 | +5.8% |
| Income taxes | 67/77 | €54,671 | €57,772 | +€3,102 | +5.7% |
| Profit (loss) for the period | 9904 | €163,762 | €173,239 | +€9,478 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €163,762 | €173,239 | +€9,478 | +5.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.