HOBO SA: 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.
HOBO SA
Largest movements
- Tangible fixed assets -€14,047
down €14,047 (-5.2%), from €271,419 to €257,372
of which Land and buildings: -€10,663
- Cash +€7,600
up €7,600 (+9.5%), from €79,863 to €87,464
mainly Depreciation (+€14,047) and Deferred charges and accrued income (+€785)
- Profit (loss) carried forward -€5,416
down €5,416 (-1.7%), from €312,790 to €307,374
- Gross operating margin +€14,532
up €14,532, from -€2,951 to €11,581
- Financial income -€1,868
down €1,868 (-75.3%), from €2,481 to €613
- Financial charges -€1,866
down €1,866, from €188 to -€1,678
- Depreciation +€167
up €167 (+1.2%), from €13,881 to €14,047
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.
Cash bridge derived
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 | €390,676 | €386,204 | -€4,473 | -1.1% |
| Fixed assets | 21/28 | €271,419 | €257,372 | -€14,047 | -5.2% |
| Tangible fixed assets | 22/27 | €271,419 | €257,372 | -€14,047 | -5.2% |
| Land and buildings | 22 | €239,878 | €229,216 | -€10,663 | -4.4% |
| Plant, machinery and equipment | 23 | €28,494 | €25,837 | -€2,657 | -9.3% |
| Furniture and vehicles | 24 | €3,047 | €2,319 | -€728 | -23.9% |
| Current assets | 29/58 | €119,257 | €128,832 | +€9,575 | +8.0% |
| Stocks and contracts in progress | 3 | €544 | €493 | -€51 | -9.3% |
| Stocks | 30/36 | €544 | €493 | -€51 | -9.3% |
| Amounts receivable within one year | 40/41 | - | €184 | +€184 | |
| Other amounts receivable | 41 | - | €184 | +€184 | |
| Current investments | 50/53 | €37,541 | €40,167 | +€2,626 | +7.0% |
| Cash at bank and in hand | 54/58 | €79,863 | €87,464 | +€7,600 | +9.5% |
| Deferred charges and accrued income | 490/1 | €1,310 | €525 | -€785 | -59.9% |
| Total equity and liabilities | 10/49 | €390,676 | €386,204 | -€4,473 | -1.1% |
| Equity | 10/15 | €384,014 | €378,598 | -€5,416 | -1.4% |
| Contributions | 10/11 | €67,581 | €67,581 | = | 0.0% |
| Capital | 10 | €67,581 | €67,581 | = | 0.0% |
| Issued capital | 100 | €70,372 | €70,372 | = | 0.0% |
| Uncalled capital | 101 | €2,791 | €2,791 | = | 0.0% |
| Reserves | 13 | €3,643 | €3,643 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,643 | €2,806 | -€837 | -23.0% |
| Legal reserve | 130 | €2,806 | €2,806 | = | 0.0% |
| Reserves not available under the articles | 1311 | €837 | - | -€837 | |
| Distributable reserves | 133 | - | €837 | +€837 | |
| Profit (loss) carried forward | 14 | €312,790 | €307,374 | -€5,416 | -1.7% |
| Amounts payable | 17/49 | €6,662 | €7,606 | +€943 | +14.2% |
| Amounts payable within one year | 42/48 | €6,638 | €7,396 | +€758 | +11.4% |
| Trade debts | 44 | €875 | €1,033 | +€158 | +18.1% |
| Suppliers | 440/4 | €875 | €1,033 | +€158 | +18.1% |
| Other amounts payable | 47/48 | €5,763 | €6,363 | +€600 | +10.4% |
| Accrued charges and deferred income | 492/3 | €25 | €210 | +€185 | +753.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,881 | €14,047 | +€167 | +1.2% |
| Other operating charges | 640/8 | €5,272 | €5,243 | -€29 | -0.5% |
| Gross operating margin | 9900 | -€2,951 | €11,581 | +€14,532 | |
| Operating profit (loss) | 9901 | -€22,104 | -€7,710 | +€14,394 | +65.1% |
| Financial income | 75/76B | €2,481 | €613 | -€1,868 | -75.3% |
| Recurring financial income | 75 | €2,481 | €613 | -€1,868 | -75.3% |
| Financial charges | 65/66B | €188 | -€1,678 | -€1,866 | |
| Recurring financial charges | 65 | €188 | -€1,678 | -€1,866 | |
| Profit (loss) for the period before taxes | 9903 | -€19,811 | -€5,419 | +€14,392 | +72.6% |
| Income taxes | 67/77 | €14 | -€3 | -€17 | |
| Profit (loss) for the period | 9904 | -€19,825 | -€5,416 | +€14,409 | +72.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,825 | -€5,416 | +€14,409 | +72.7% |
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 11 October 2026 via checked.be.