HOBESC: 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.
HOBESC
Largest movements
- Cash +€956
up €956 (+373.5%), from €256 to €1,212
mainly Other debts (+€2,021) and Net result for the year (+€146)
- Other debts +€2,021
up €2,021 (+17.4%), from €11,591 to €13,612
- Trade debts -€1,211
down €1,211 (-76.4%), from €1,586 to €375
- Gross operating margin +€1,448
up €1,448, from -€799 to €649
- Other operating charges -€345
down €345 (-47.1%), from €732 to €387
- Financial charges -€93
down €93 (-44.7%), from €209 to €115
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 | €56,419 | €57,375 | +€956 | +1.7% |
| Fixed assets | 21/28 | €50,000 | €50,000 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €6,419 | €7,375 | +€956 | +14.9% |
| Amounts receivable within one year | 40/41 | €6,163 | €6,163 | = | 0.0% |
| Other amounts receivable | 41 | €6,163 | €6,163 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €256 | €1,212 | +€956 | +373.5% |
| Total equity and liabilities | 10/49 | €56,419 | €57,375 | +€956 | +1.7% |
| Equity | 10/15 | €43,242 | €43,388 | +€146 | +0.3% |
| Contributions | 10/11 | €53,500 | €53,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,258 | -€10,112 | +€146 | +1.4% |
| Amounts payable | 17/49 | €13,177 | €13,986 | +€810 | +6.1% |
| Amounts payable within one year | 42/48 | €13,177 | €13,986 | +€810 | +6.1% |
| Trade debts | 44 | €1,586 | €375 | -€1,211 | -76.4% |
| Suppliers | 440/4 | €1,586 | €375 | -€1,211 | -76.4% |
| Other amounts payable | 47/48 | €11,591 | €13,612 | +€2,021 | +17.4% |
| Other operating charges | 640/8 | €732 | €387 | -€345 | -47.1% |
| Gross operating margin | 9900 | -€799 | €649 | +€1,448 | |
| Operating profit (loss) | 9901 | -€1,531 | €262 | +€1,792 | |
| Financial charges | 65/66B | €209 | €115 | -€93 | -44.7% |
| Recurring financial charges | 65 | €209 | €115 | -€93 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,739 | €146 | +€1,886 | |
| Profit (loss) for the period | 9904 | -€1,739 | €146 | +€1,886 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,739 | €146 | +€1,886 |
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 5 October 2026 via checked.be.