HOBEKA: 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.
HOBEKA
Largest movements
- Financial fixed assets +€390,012
up €390,012 (+220.0%), from €177,256 to €567,268
- Cash -€312,681
down €312,681 (-84.8%), from €368,574 to €55,893
mainly Investment in fixed assets (net) (-€390,012) and Trade debts (-€18,431)
- Other debts +€100,649
up €100,649 (+5.5%), from €1.8m to €1.9m
- Financial charges +€18,234
up €18,234 (+41.5%), from €43,926 to €62,160
- Gross operating margin +€18,004
up €18,004 (+88.4%), from -€20,355 to -€2,351
- Financial income +€2,214
up €2,214 (+3.5%), from €63,794 to €66,008
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,740,778 | €2,830,745 | +€89,967 | +3.3% |
| Fixed assets | 21/28 | €177,256 | €567,268 | +€390,012 | +220.0% |
| Financial fixed assets | 28 | €177,256 | €567,268 | +€390,012 | +220.0% |
| Current assets | 29/58 | €2,563,522 | €2,263,477 | -€300,045 | -11.7% |
| Amounts receivable after more than one year | 29 | €222,000 | €222,000 | = | 0.0% |
| Other amounts receivable | 291 | €222,000 | €222,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,947,948 | €1,960,584 | +€12,636 | +0.6% |
| Other amounts receivable | 41 | €1,947,948 | €1,960,584 | +€12,636 | +0.6% |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €368,574 | €55,893 | -€312,681 | -84.8% |
| Total equity and liabilities | 10/49 | €2,740,778 | €2,830,745 | +€89,967 | +3.3% |
| Equity | 10/15 | €426,315 | €426,718 | +€403 | +0.1% |
| Contributions | 10/11 | €669,313 | €669,313 | = | 0.0% |
| Capital | 10 | €669,313 | €669,313 | = | 0.0% |
| Issued capital | 100 | €669,313 | €669,313 | = | 0.0% |
| Reserves | 13 | €171,111 | €171,111 | = | 0.0% |
| Non-distributable reserves | 130/1 | €66,931 | €66,931 | = | 0.0% |
| Legal reserve | 130 | €66,931 | €66,931 | = | 0.0% |
| Distributable reserves | 133 | €104,180 | €104,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€414,108 | -€413,705 | +€403 | +0.1% |
| Amounts payable | 17/49 | €2,314,463 | €2,404,027 | +€89,563 | +3.9% |
| Amounts payable within one year | 42/48 | €2,283,078 | €2,365,295 | +€82,217 | +3.6% |
| Financial debts | 43 | €450,000 | €450,000 | = | 0.0% |
| Credit institutions | 430/8 | €450,000 | €450,000 | = | 0.0% |
| Trade debts | 44 | €18,557 | €126 | -€18,431 | -99.3% |
| Suppliers | 440/4 | €18,557 | €126 | -€18,431 | -99.3% |
| Other amounts payable | 47/48 | €1,814,521 | €1,915,169 | +€100,649 | +5.5% |
| Accrued charges and deferred income | 492/3 | €31,385 | €38,731 | +€7,346 | +23.4% |
| Other operating charges | 640/8 | €1,075 | €1,094 | +€18 | +1.7% |
| Gross operating margin | 9900 | -€20,355 | -€2,351 | +€18,004 | +88.4% |
| Operating profit (loss) | 9901 | -€21,430 | -€3,445 | +€17,985 | +83.9% |
| Financial income | 75/76B | €63,794 | €66,008 | +€2,214 | +3.5% |
| Recurring financial income | 75 | €63,794 | €66,008 | +€2,214 | +3.5% |
| Financial charges | 65/66B | €43,926 | €62,160 | +€18,234 | +41.5% |
| Recurring financial charges | 65 | €43,926 | €62,160 | +€18,234 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,563 | €403 | +€1,966 | |
| Profit (loss) for the period | 9904 | -€1,563 | €403 | +€1,966 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,563 | €403 | +€1,966 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.