Hodie: 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.
Hodie
Largest movements
- Cash +€18,805
up €18,805 (+1,564%), from €1,203 to €20,008
mainly Net result for the year (+€11,365) and Depreciation (+€6,317)
- Intangible fixed assets -€6,000
down €6,000 (-33.3%), from €18,000 to €12,000
- Receivables within one year -€4,022
down €4,022 (-77.9%), from €5,165 to €1,142
of which Trade receivables: -€4,022
- Tangible fixed assets +€2,776
new in 2025: €2,776
- Profit (loss) carried forward +€5,844
up €5,844, from -€5,844 to €0
- Reserves +€5,521
new in 2025: €5,521
- Trade debts +€2,753
up €2,753 (+2,183%), from €126 to €2,880
- Tax, wage and social debts -€2,161
down €2,161 (-46.8%), from €4,620 to €2,459
of which Taxes: -€2,240
- Other debts -€2,041
down €2,041 (-24.2%), from €8,417 to €6,376
- Staff costs -€13,876
down €13,876 (-60.9%), from €22,775 to €8,899
- Gross operating margin -€6,906
down €6,906 (-19.5%), from €35,344 to €28,438
- Taxes -€3,009
down €3,009, from €1,505 to -€1,505
- Financial charges +€1,356
up €1,356 (+794%), from €171 to €1,527
- Other operating charges +€887
up €887 (+85.2%), from €1,041 to €1,928
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 | €25,919 | €37,426 | +€11,507 | +44.4% |
| Fixed assets | 21/28 | €18,000 | €14,776 | -€3,224 | -17.9% |
| Intangible fixed assets | 21 | €18,000 | €12,000 | -€6,000 | -33.3% |
| Tangible fixed assets | 22/27 | - | €2,776 | +€2,776 | |
| Plant, machinery and equipment | 23 | - | €2,776 | +€2,776 | |
| Current assets | 29/58 | €7,919 | €22,650 | +€14,731 | +186% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,165 | €1,142 | -€4,022 | -77.9% |
| Trade receivables | 40 | €5,165 | €1,142 | -€4,022 | -77.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,203 | €20,008 | +€18,805 | +1,564% |
| Deferred charges and accrued income | 490/1 | €51 | €0 | -€51 | -100% |
| Total equity and liabilities | 10/49 | €25,919 | €37,426 | +€11,507 | +44.4% |
| Equity | 10/15 | €12,756 | €24,121 | +€11,365 | +89.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €5,521 | +€5,521 | |
| Distributable reserves | 133 | - | €5,521 | +€5,521 | |
| Profit (loss) carried forward | 14 | -€5,844 | €0 | +€5,844 | |
| Amounts payable | 17/49 | €13,163 | €13,305 | +€142 | +1.1% |
| Amounts payable within one year | 42/48 | €13,163 | €11,715 | -€1,448 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €126 | €2,880 | +€2,753 | +2,183% |
| Suppliers | 440/4 | €126 | €2,880 | +€2,753 | +2,183% |
| Taxes, remuneration and social security | 45 | €4,620 | €2,459 | -€2,161 | -46.8% |
| Taxes | 450/3 | €3,714 | €1,475 | -€2,240 | -60.3% |
| Remuneration and social security | 454/9 | €906 | €985 | +€79 | +8.7% |
| Other amounts payable | 47/48 | €8,417 | €6,376 | -€2,041 | -24.2% |
| Accrued charges and deferred income | 492/3 | €0 | €1,590 | +€1,590 | |
| Non-recurring operating income | 76A | €1,426 | €0 | -€1,426 | -100% |
| Remuneration, social security and pensions | 62 | €22,775 | €8,899 | -€13,876 | -60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | €6,317 | +€317 | +5.3% |
| Other operating charges | 640/8 | €1,041 | €1,928 | +€887 | +85.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €35,344 | €28,438 | -€6,906 | -19.5% |
| Operating profit (loss) | 9901 | €5,528 | €11,294 | +€5,767 | +104% |
| Financial income | 75/76B | €28 | €93 | +€64 | +228% |
| Recurring financial income | 75 | €28 | €93 | +€64 | +228% |
| Financial charges | 65/66B | €171 | €1,527 | +€1,356 | +794% |
| Recurring financial charges | 65 | €171 | €1,527 | +€1,356 | +794% |
| Profit (loss) for the period before taxes | 9903 | €5,385 | €9,860 | +€4,475 | +83.1% |
| Income taxes | 67/77 | €1,505 | -€1,505 | -€3,009 | |
| Profit (loss) for the period | 9904 | €3,881 | €11,365 | +€7,484 | +193% |
| Profit (loss) for the period to be appropriated | 9905 | €3,881 | €11,365 | +€7,484 | +193% |
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 14 October 2026 via checked.be.