HODIMMO: 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.
HODIMMO
Largest movements
- Tangible fixed assets -€13,390
down €13,390 (-9.4%), from €143,052 to €129,662
of which Land and buildings: -€8,628
- Financial fixed assets -€10,955
down €10,955 (-82.0%), from €13,355 to €2,400
- Cash -€7,908
down €7,908 (-79.9%), from €9,897 to €1,989
mainly Net result for the year (-€34,021) and Current portion of long-term debt (-€10,276)
- Deferred charges and accrued income -€3,129
down €3,129 (-99.3%), from €3,152 to €23
- Reserves -€19,154
down €19,154 (-28.0%), from €68,356 to €49,203
of which Distributable reserves: -€19,154
- Profit (loss) carried forward -€14,867
new in 2025: -€14,867
- Debts after one year +€10,908
up €10,908 (+18.4%), from €59,299 to €70,208
of which Financial debts: +€15,208
- Current portion of long-term debt -€10,276
down €10,276 (-67.0%), from €15,329 to €5,054
- Other debts +€9,165
up €9,165 (+143.6%), from €6,381 to €15,546
- Other operating charges -€121,971
down €121,971 (-99.1%), from €123,079 to €1,108
- Gross operating margin -€16,946
down €16,946, from €5,554 to -€11,392
- Financial charges -€1,483
down €1,483 (-40.3%), from €3,679 to €2,197
- Depreciation +€320
up €320 (+1.7%), from €19,007 to €19,327
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 | €170,038 | €134,215 | -€35,823 | -21.1% |
| Fixed assets | 21/28 | €156,407 | €132,062 | -€24,345 | -15.6% |
| Tangible fixed assets | 22/27 | €143,052 | €129,662 | -€13,390 | -9.4% |
| Land and buildings | 22 | €122,719 | €114,091 | -€8,628 | -7.0% |
| Plant, machinery and equipment | 23 | €20,333 | €15,571 | -€4,762 | -23.4% |
| Financial fixed assets | 28 | €13,355 | €2,400 | -€10,955 | -82.0% |
| Current assets | 29/58 | €13,631 | €2,153 | -€11,478 | -84.2% |
| Amounts receivable within one year | 40/41 | €582 | €141 | -€441 | -75.8% |
| Other amounts receivable | 41 | €582 | €141 | -€441 | -75.8% |
| Cash at bank and in hand | 54/58 | €9,897 | €1,989 | -€7,908 | -79.9% |
| Deferred charges and accrued income | 490/1 | €3,152 | €23 | -€3,129 | -99.3% |
| Total equity and liabilities | 10/49 | €170,038 | €134,215 | -€35,823 | -21.1% |
| Equity | 10/15 | €75,793 | €41,772 | -€34,021 | -44.9% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €68,356 | €49,203 | -€19,154 | -28.0% |
| Tax-exempt reserves | 132 | €456 | €456 | = | 0.0% |
| Distributable reserves | 133 | €67,900 | €48,747 | -€19,154 | -28.2% |
| Profit (loss) carried forward | 14 | - | -€14,867 | -€14,867 | |
| Amounts payable | 17/49 | €94,245 | €92,442 | -€1,802 | -1.9% |
| Amounts payable after more than one year | 17 | €59,299 | €70,208 | +€10,908 | +18.4% |
| Financial debts | 170/4 | €54,999 | €70,208 | +€15,208 | +27.7% |
| Other amounts payable | 178/9 | €4,300 | - | -€4,300 | |
| Amounts payable within one year | 42/48 | €25,141 | €21,206 | -€3,935 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €15,329 | €5,054 | -€10,276 | -67.0% |
| Trade debts | 44 | €3,353 | €606 | -€2,747 | -81.9% |
| Suppliers | 440/4 | €3,353 | €606 | -€2,747 | -81.9% |
| Taxes, remuneration and social security | 45 | €77 | - | -€77 | |
| Taxes | 450/3 | €77 | - | -€77 | |
| Other amounts payable | 47/48 | €6,381 | €15,546 | +€9,165 | +143.6% |
| Accrued charges and deferred income | 492/3 | €9,805 | €1,029 | -€8,776 | -89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,007 | €19,327 | +€320 | +1.7% |
| Other operating charges | 640/8 | €123,079 | €1,108 | -€121,971 | -99.1% |
| Gross operating margin | 9900 | €5,554 | -€11,392 | -€16,946 | |
| Operating profit (loss) | 9901 | -€136,533 | -€31,827 | +€104,705 | +76.7% |
| Financial income | 75/76B | €4 | €4 | +€0 | +7.5% |
| Recurring financial income | 75 | €4 | €4 | +€0 | +7.5% |
| Financial charges | 65/66B | €3,679 | €2,197 | -€1,483 | -40.3% |
| Recurring financial charges | 65 | €3,679 | €2,197 | -€1,483 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | -€140,208 | -€34,020 | +€106,188 | +75.7% |
| Income taxes | 67/77 | €82 | €1 | -€81 | -98.4% |
| Profit (loss) for the period | 9904 | -€140,290 | -€34,021 | +€106,269 | +75.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€140,290 | -€34,021 | +€106,269 | +75.7% |
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 10 October 2026 via checked.be.