HOBOPHAR: 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.
HOBOPHAR
Largest movements
- Receivables within one year -€48,931
down €48,931 (-72.3%), from €67,686 to €18,755
of which Trade receivables: -€48,400
- Profit (loss) carried forward +€82,246
up €82,246 (+41.2%), from €199,569 to €281,815
- Debts after one year -€69,288
down €69,288 (-14.0%), from €495,089 to €425,802
- Other debts -€34,938
down €34,938 (-12.9%), from €270,174 to €235,236
- Current portion of long-term debt -€17,703
down €17,703 (-20.4%), from €86,990 to €69,288
- Gross operating margin -€18,419
down €18,419 (-12.9%), from €142,764 to €124,346
- Financial charges -€4,376
down €4,376 (-18.4%), from €23,755 to €19,379
- Taxes -€3,319
down €3,319 (-12.9%), from €25,779 to €22,460
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 | €1,199,696 | €1,158,624 | -€41,072 | -3.4% |
| Fixed assets | 21/28 | €1,124,355 | €1,124,355 | = | 0.0% |
| Financial fixed assets | 28 | €1,124,355 | €1,124,355 | = | 0.0% |
| Current assets | 29/58 | €75,341 | €34,270 | -€41,072 | -54.5% |
| Amounts receivable within one year | 40/41 | €67,686 | €18,755 | -€48,931 | -72.3% |
| Trade receivables | 40 | €67,155 | €18,755 | -€48,400 | -72.1% |
| Other amounts receivable | 41 | €531 | - | -€531 | |
| Cash at bank and in hand | 54/58 | €7,061 | €14,894 | +€7,832 | +111% |
| Deferred charges and accrued income | 490/1 | €594 | €621 | +€27 | +4.6% |
| Total equity and liabilities | 10/49 | €1,199,696 | €1,158,624 | -€41,072 | -3.4% |
| Equity | 10/15 | €279,569 | €361,815 | +€82,246 | +29.4% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €199,569 | €281,815 | +€82,246 | +41.2% |
| Amounts payable | 17/49 | €920,127 | €796,809 | -€123,318 | -13.4% |
| Amounts payable after more than one year | 17 | €495,089 | €425,802 | -€69,288 | -14.0% |
| Financial debts | 170/4 | €495,089 | €425,802 | -€69,288 | -14.0% |
| Amounts payable within one year | 42/48 | €425,038 | €371,007 | -€54,030 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €86,990 | €69,288 | -€17,703 | -20.4% |
| Trade debts | 44 | - | €20 | +€20 | |
| Suppliers | 440/4 | - | €20 | +€20 | |
| Taxes, remuneration and social security | 45 | €67,873 | €66,464 | -€1,409 | -2.1% |
| Taxes | 450/3 | €64,773 | €64,214 | -€559 | -0.9% |
| Remuneration and social security | 454/9 | €3,100 | €2,250 | -€850 | -27.4% |
| Other amounts payable | 47/48 | €270,174 | €235,236 | -€34,938 | -12.9% |
| Other operating charges | 640/8 | €203 | €261 | +€58 | +28.4% |
| Gross operating margin | 9900 | €142,764 | €124,346 | -€18,419 | -12.9% |
| Operating profit (loss) | 9901 | €142,561 | €124,085 | -€18,476 | -13.0% |
| Financial income | 75/76B | €23 | - | -€23 | |
| Recurring financial income | 75 | €23 | - | -€23 | |
| Financial charges | 65/66B | €23,755 | €19,379 | -€4,376 | -18.4% |
| Recurring financial charges | 65 | €23,755 | €19,379 | -€4,376 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €118,830 | €104,706 | -€14,124 | -11.9% |
| Income taxes | 67/77 | €25,779 | €22,460 | -€3,319 | -12.9% |
| Profit (loss) for the period | 9904 | €93,050 | €82,246 | -€10,804 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €93,050 | €82,246 | -€10,804 | -11.6% |
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 26 October 2026 via checked.be.