HOBO: 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.
HOBO
Largest movements
- Deferred charges and accrued income +€94,846
up €94,846 (+132.0%), from €71,862 to €166,708
- Cash -€69,212
down €69,212 (-59.5%), from €116,265 to €47,053
mainly Deferred charges and accrued income (-€94,846) and Receivables within one year (-€26,263)
- Receivables within one year +€26,263
up €26,263 (+60.3%), from €43,538 to €69,801
- Tangible fixed assets -€4,185
down €4,185 (-100.0%), from €4,185 to €0
- Provisions +€53,291
up €53,291 (+171.8%), from €31,022 to €84,313
- Trade debts -€7,279
down €7,279 (-31.8%), from €22,927 to €15,647
- Gross operating margin +€142,728
up €142,728 (+19.2%), from €742,303 to €885,031
- Staff costs +€114,149
up €114,149 (+16.1%), from €708,952 to €823,101
- Purchases and services +€14,564
up €14,564 (+12.6%), from €115,332 to €129,896
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 | €260,466 | €308,178 | +€47,712 | +18.3% |
| Fixed assets | 21/28 | €28,801 | €24,616 | -€4,185 | -14.5% |
| Tangible fixed assets | 22/27 | €4,185 | €0 | -€4,185 | -100.0% |
| Leasing and similar rights | 25 | €4,185 | €0 | -€4,185 | -100.0% |
| Financial fixed assets | 28 | €24,616 | €24,616 | = | 0.0% |
| Current assets | 29/58 | €231,665 | €283,562 | +€51,897 | +22.4% |
| Amounts receivable within one year | 40/41 | €43,538 | €69,801 | +€26,263 | +60.3% |
| Trade receivables | 40 | €43,538 | €69,801 | +€26,263 | +60.3% |
| Cash at bank and in hand | 54/58 | €116,265 | €47,053 | -€69,212 | -59.5% |
| Deferred charges and accrued income | 490/1 | €71,862 | €166,708 | +€94,846 | +132.0% |
| Total equity and liabilities | 10/49 | €260,466 | €308,178 | +€47,712 | +18.3% |
| Equity | 10/15 | €36,990 | €37,184 | +€195 | +0.5% |
| Reserves | 13 | €35,506 | €35,506 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,484 | €1,679 | +€195 | +13.1% |
| Provisions and deferred taxes | 16 | €31,022 | €84,313 | +€53,291 | +171.8% |
| Provisions for liabilities and charges | 160/5 | €31,022 | €84,313 | +€53,291 | +171.8% |
| Major repairs and maintenance | 162 | €4,185 | €0 | -€4,185 | -100.0% |
| Other liabilities and charges | 164/5 | €26,837 | €84,313 | +€57,476 | +214.2% |
| Amounts payable | 17/49 | €192,454 | €186,680 | -€5,774 | -3.0% |
| Amounts payable within one year | 42/48 | €27,535 | €20,255 | -€7,279 | -26.4% |
| Trade debts | 44 | €22,927 | €15,647 | -€7,279 | -31.8% |
| Suppliers | 440/4 | €22,927 | €15,647 | -€7,279 | -31.8% |
| Taxes, remuneration and social security | 45 | €4,608 | €4,608 | = | 0.0% |
| Remuneration and social security | 454/9 | €4,608 | €4,608 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €164,919 | €166,425 | +€1,505 | +0.9% |
| Non-recurring operating income | 76A | €13,120 | €4,235 | -€8,884 | -67.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €115,332 | €129,896 | +€14,564 | +12.6% |
| Remuneration, social security and pensions | 62 | €708,952 | €823,101 | +€114,149 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,185 | €4,185 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,154 | €73 | -€2,081 | -96.6% |
| Gross operating margin | 9900 | €742,303 | €885,031 | +€142,728 | +19.2% |
| Operating profit (loss) | 9901 | €174 | €195 | +€20 | +11.7% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Profit (loss) for the period before taxes | 9903 | €176 | €195 | +€19 | +10.7% |
| Profit (loss) for the period | 9904 | €176 | €195 | +€19 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €176 | €195 | +€19 | +10.7% |
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.