HOBIN-BOLS: 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.
HOBIN-BOLS
Largest movements
- Cash +€9,042
up €9,042 (+42.2%), from €21,404 to €30,445
mainly Net result for the year (+€6,261) and Depreciation (+€6,099)
- Receivables within one year -€3,636
down €3,636 (-29.6%), from €12,294 to €8,658
of which Trade receivables: -€3,236
- Deferred charges and accrued income -€861
down €861 (-79.0%), from €1,089 to €228
- Tangible fixed assets -€776
down €776 (-3.8%), from €20,358 to €19,581
of which Furniture and vehicles: -€4,243
- Reserves +€6,261
up €6,261 (+17.4%), from €35,931 to €42,192
- Debts after one year -€3,796
down €3,796 (-45.1%), from €8,420 to €4,624
- Tax, wage and social debts +€807
up €807 (+56.9%), from €1,418 to €2,225
- Gross operating margin +€1,624
up €1,624 (+11.3%), from €14,397 to €16,022
- Depreciation -€1,036
down €1,036 (-14.5%), from €7,134 to €6,099
- Other operating charges +€530
up €530 (+121%), from €438 to €969
- Taxes +€417
up €417 (+23.1%), from €1,808 to €2,225
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 | €55,144 | €58,913 | +€3,769 | +6.8% |
| Fixed assets | 21/28 | €20,358 | €19,581 | -€776 | -3.8% |
| Tangible fixed assets | 22/27 | €20,358 | €19,581 | -€776 | -3.8% |
| Plant, machinery and equipment | 23 | €4,279 | €7,745 | +€3,467 | +81.0% |
| Furniture and vehicles | 24 | €16,079 | €11,836 | -€4,243 | -26.4% |
| Current assets | 29/58 | €34,786 | €39,332 | +€4,545 | +13.1% |
| Amounts receivable within one year | 40/41 | €12,294 | €8,658 | -€3,636 | -29.6% |
| Trade receivables | 40 | €9,265 | €6,030 | -€3,236 | -34.9% |
| Other amounts receivable | 41 | €3,028 | €2,628 | -€400 | -13.2% |
| Cash at bank and in hand | 54/58 | €21,404 | €30,445 | +€9,042 | +42.2% |
| Deferred charges and accrued income | 490/1 | €1,089 | €228 | -€861 | -79.0% |
| Total equity and liabilities | 10/49 | €55,144 | €58,913 | +€3,769 | +6.8% |
| Equity | 10/15 | €40,931 | €47,192 | +€6,261 | +15.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,931 | €42,192 | +€6,261 | +17.4% |
| Distributable reserves | 133 | €35,931 | €42,192 | +€6,261 | +17.4% |
| Amounts payable | 17/49 | €14,213 | €11,721 | -€2,492 | -17.5% |
| Amounts payable after more than one year | 17 | €8,420 | €4,624 | -€3,796 | -45.1% |
| Financial debts | 170/4 | €8,420 | €4,624 | -€3,796 | -45.1% |
| Amounts payable within one year | 42/48 | €5,794 | €7,097 | +€1,304 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €3,649 | €3,796 | +€148 | +4.0% |
| Trade debts | 44 | €727 | €1,076 | +€349 | +48.0% |
| Suppliers | 440/4 | €727 | €1,076 | +€349 | +48.0% |
| Taxes, remuneration and social security | 45 | €1,418 | €2,225 | +€807 | +56.9% |
| Taxes | 450/3 | €1,418 | €2,225 | +€807 | +56.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,134 | €6,099 | -€1,036 | -14.5% |
| Other operating charges | 640/8 | €438 | €969 | +€530 | +121% |
| Gross operating margin | 9900 | €14,397 | €16,022 | +€1,624 | +11.3% |
| Operating profit (loss) | 9901 | €6,825 | €8,954 | +€2,130 | +31.2% |
| Financial income | 75/76B | €182 | €102 | -€80 | -44.1% |
| Recurring financial income | 75 | €182 | €102 | -€80 | -44.1% |
| Financial charges | 65/66B | €715 | €570 | -€145 | -20.3% |
| Recurring financial charges | 65 | €715 | €570 | -€145 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €6,292 | €8,487 | +€2,195 | +34.9% |
| Income taxes | 67/77 | €1,808 | €2,225 | +€417 | +23.1% |
| Profit (loss) for the period | 9904 | €4,484 | €6,261 | +€1,777 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,484 | €6,261 | +€1,777 | +39.6% |
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 23 October 2026 via checked.be.