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
- Cash +€29,236
up €29,236 (+29.3%), from €99,614 to €128,850
mainly Net result for the year (+€46,156) and Accrued charges and deferred income (+€1,650)
- Reserves +€46,156
up €46,156 (+2.5%), from €1.9m to €1.9m
of which Distributable reserves: +€46,156
- Services and other goods -€2,074
down €2,074 (-22.3%), from €9,317 to €7,243
- Taxes +€538
up €538 (+3.6%), from €14,820 to €15,359
of which Taxes: +€558
- Other operating charges +€521
up €521 (+34.9%), from €1,492 to €2,013
- Financial charges -€467
down €467 (-27.5%), from €1,696 to €1,229
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 | €2,398,161 | €2,427,181 | +€29,020 | +1.2% |
| Fixed assets | 21/28 | €992,977 | €992,977 | = | 0.0% |
| Tangible fixed assets | 22/27 | €688,316 | €688,316 | = | 0.0% |
| Land and buildings | 22 | €631,316 | €631,316 | = | 0.0% |
| Other tangible fixed assets | 26 | €57,000 | €57,000 | = | 0.0% |
| Financial fixed assets | 28 | €304,661 | €304,661 | = | 0.0% |
| Affiliated companies | 280/1 | €304,661 | €304,661 | = | 0.0% |
| Participating interests | 280 | €304,661 | €304,661 | = | 0.0% |
| Current assets | 29/58 | €1,405,184 | €1,434,204 | +€29,020 | +2.1% |
| Amounts receivable within one year | 40/41 | €1,305,570 | €1,305,355 | -€215 | 0.0% |
| Trade receivables | 40 | €4,235 | €4,235 | = | 0.0% |
| Other amounts receivable | 41 | €1,301,335 | €1,301,120 | -€215 | 0.0% |
| Cash at bank and in hand | 54/58 | €99,614 | €128,850 | +€29,236 | +29.3% |
| Total equity and liabilities | 10/49 | €2,398,161 | €2,427,181 | +€29,020 | +1.2% |
| Equity | 10/15 | €2,326,357 | €2,372,513 | +€46,156 | +2.0% |
| Contributions | 10/11 | €449,257 | €449,257 | = | 0.0% |
| Capital | 10 | €449,257 | €449,257 | = | 0.0% |
| Issued capital | 100 | €449,257 | €449,257 | = | 0.0% |
| Reserves | 13 | €1,877,099 | €1,923,255 | +€46,156 | +2.5% |
| Non-distributable reserves | 130/1 | €44,926 | €44,926 | = | 0.0% |
| Legal reserve | 130 | €44,926 | €44,926 | = | 0.0% |
| Distributable reserves | 133 | €1,832,174 | €1,878,330 | +€46,156 | +2.5% |
| Amounts payable | 17/49 | €71,805 | €54,669 | -€17,136 | -23.9% |
| Amounts payable after more than one year | 17 | €48,464 | €33,615 | -€14,849 | -30.6% |
| Financial debts | 170/4 | €48,464 | €33,615 | -€14,849 | -30.6% |
| Credit institutions | 173 | €48,464 | €33,615 | -€14,849 | -30.6% |
| Amounts payable within one year | 42/48 | €20,041 | €16,104 | -€3,937 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €14,501 | €14,849 | +€348 | +2.4% |
| Trade debts | 44 | €4,247 | €163 | -€4,084 | -96.2% |
| Suppliers | 440/4 | €4,247 | €163 | -€4,084 | -96.2% |
| Taxes, remuneration and social security | 45 | €1,293 | €1,092 | -€201 | -15.5% |
| Taxes | 450/3 | €1,293 | €1,092 | -€201 | -15.5% |
| Accrued charges and deferred income | 492/3 | €3,300 | €4,950 | +€1,650 | +50.0% |
| Operating income | 70/76A | €72,000 | €72,000 | = | 0.0% |
| Turnover | 70 | €42,000 | €42,000 | = | 0.0% |
| Other operating income | 74 | €30,000 | €30,000 | = | 0.0% |
| Operating charges | 60/66A | €10,809 | €9,256 | -€1,553 | -14.4% |
| Services and other goods | 61 | €9,317 | €7,243 | -€2,074 | -22.3% |
| Other operating charges | 640/8 | €1,492 | €2,013 | +€521 | +34.9% |
| Operating profit (loss) | 9901 | €61,191 | €62,744 | +€1,553 | +2.5% |
| Financial income | 75/76B | €26 | - | -€26 | |
| Recurring financial income | 75 | €26 | - | -€26 | |
| Income from financial fixed assets | 750 | €26 | - | -€26 | |
| Financial charges | 65/66B | €1,696 | €1,229 | -€467 | -27.5% |
| Recurring financial charges | 65 | €1,696 | €1,229 | -€467 | -27.5% |
| Other financial charges | 652/9 | €1,696 | €1,229 | -€467 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €59,521 | €61,515 | +€1,994 | +3.3% |
| Income taxes | 67/77 | €14,820 | €15,359 | +€538 | +3.6% |
| Taxes | 670/3 | €14,820 | €15,379 | +€558 | +3.8% |
| Tax adjustments and reversals of tax provisions | 77 | - | €20 | +€20 | |
| Profit (loss) for the period | 9904 | €44,701 | €46,156 | +€1,455 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,701 | €46,156 | +€1,455 | +3.3% |
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 29 September 2026 via checked.be.