HOBO SERVICE: 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 SERVICE
Largest movements
- Tangible fixed assets -€21,549
down €21,549 (-26.9%), from €80,190 to €58,641
- Receivables within one year +€18,686
up €18,686 (+135%), from €13,830 to €32,516
of which Trade receivables: +€16,947
- Cash -€7,081
down €7,081 (-2.5%), from €285,050 to €277,970
mainly Contributions, distributions and other (-€95,000) and Receivables within one year (-€18,686)
- Stocks and contracts +€5,255
up €5,255 (+1,273%), from €413 to €5,668
- Other debts +€88,514
up €88,514 (+578%), from €15,321 to €103,835
- Reserves -€80,000
down €80,000 (-51.6%), from €155,000 to €75,000
- Debts after one year -€17,911
down €17,911 (-41.0%), from €43,725 to €25,814
- Tax, wage and social debts -€4,583
down €4,583 (-34.8%), from €13,163 to €8,580
of which Taxes: -€5,091
- Gross operating margin -€30,024
down €30,024 (-21.8%), from €137,461 to €107,437
- Taxes -€7,504
down €7,504 (-46.0%), from €16,310 to €8,806
- Staff costs +€3,810
up €3,810 (+7.6%), from €50,382 to €54,192
- Other operating charges -€2,139
down €2,139 (-56.0%), from €3,819 to €1,680
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 | €383,545 | €375,182 | -€8,363 | -2.2% |
| Fixed assets | 21/28 | €80,314 | €58,765 | -€21,549 | -26.8% |
| Tangible fixed assets | 22/27 | €80,190 | €58,641 | -€21,549 | -26.9% |
| Furniture and vehicles | 24 | €80,190 | €58,641 | -€21,549 | -26.9% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €303,231 | €316,417 | +€13,186 | +4.3% |
| Stocks and contracts in progress | 3 | €413 | €5,668 | +€5,255 | +1,273% |
| Stocks | 30/36 | €413 | €5,668 | +€5,255 | +1,273% |
| Amounts receivable within one year | 40/41 | €13,830 | €32,516 | +€18,686 | +135% |
| Trade receivables | 40 | €10,333 | €27,280 | +€16,947 | +164% |
| Other amounts receivable | 41 | €3,497 | €5,237 | +€1,739 | +49.7% |
| Cash at bank and in hand | 54/58 | €285,050 | €277,970 | -€7,081 | -2.5% |
| Deferred charges and accrued income | 490/1 | €3,937 | €263 | -€3,675 | -93.3% |
| Total equity and liabilities | 10/49 | €383,545 | €375,182 | -€8,363 | -2.2% |
| Equity | 10/15 | €294,116 | €217,381 | -€76,735 | -26.1% |
| Contributions | 10/11 | €8,068 | €8,068 | = | 0.0% |
| Reserves | 13 | €155,000 | €75,000 | -€80,000 | -51.6% |
| Distributable reserves | 133 | €155,000 | €75,000 | -€80,000 | -51.6% |
| Profit (loss) carried forward | 14 | €131,048 | €134,313 | +€3,265 | +2.5% |
| Amounts payable | 17/49 | €89,429 | €157,801 | +€68,373 | +76.5% |
| Amounts payable after more than one year | 17 | €43,725 | €25,814 | -€17,911 | -41.0% |
| Financial debts | 170/4 | €43,725 | €25,814 | -€17,911 | -41.0% |
| Amounts payable within one year | 42/48 | €45,603 | €131,987 | +€86,384 | +189% |
| Current portion of amounts payable after more than one year | 42 | €16,496 | €17,900 | +€1,403 | +8.5% |
| Trade debts | 44 | €623 | €1,672 | +€1,049 | +168% |
| Suppliers | 440/4 | €623 | €1,672 | +€1,049 | +168% |
| Taxes, remuneration and social security | 45 | €13,163 | €8,580 | -€4,583 | -34.8% |
| Taxes | 450/3 | €11,511 | €6,420 | -€5,091 | -44.2% |
| Remuneration and social security | 454/9 | €1,652 | €2,160 | +€508 | +30.7% |
| Other amounts payable | 47/48 | €15,321 | €103,835 | +€88,514 | +578% |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Remuneration, social security and pensions | 62 | €50,382 | €54,192 | +€3,810 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,684 | €21,549 | -€135 | -0.6% |
| Other operating charges | 640/8 | €3,819 | €1,680 | -€2,139 | -56.0% |
| Gross operating margin | 9900 | €137,461 | €107,437 | -€30,024 | -21.8% |
| Operating profit (loss) | 9901 | €61,576 | €30,017 | -€31,560 | -51.3% |
| Financial income | 75/76B | €839 | €1,121 | +€282 | +33.6% |
| Recurring financial income | 75 | €839 | €1,121 | +€282 | +33.6% |
| Financial charges | 65/66B | €4,275 | €4,067 | -€208 | -4.9% |
| Recurring financial charges | 65 | €4,275 | €4,067 | -€208 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €58,140 | €27,070 | -€31,069 | -53.4% |
| Income taxes | 67/77 | €16,310 | €8,806 | -€7,504 | -46.0% |
| Profit (loss) for the period | 9904 | €41,830 | €18,265 | -€23,566 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,830 | €18,265 | -€23,566 | -56.3% |
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 28 October 2026 via checked.be.