Hodira: 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.
Hodira
Largest movements
- Receivables within one year -€18,326
down €18,326 (-48.2%), from €38,047 to €19,721
of which Other amounts receivable: -€11,078
- Cash +€12,025
up €12,025 (+45.4%), from €26,502 to €38,527
mainly Depreciation (+€22,418) and Receivables within one year (+€18,326)
- Tangible fixed assets +€4,582
up €4,582 (+4.1%), from €111,251 to €115,833
of which Land and buildings: +€25,426
- Debts after one year -€15,525
down €15,525 (-31.8%), from €48,878 to €33,353
- Reserves +€10,861
up €10,861 (+13.0%), from €83,843 to €94,704
- Short-term financial debts -€5,017
no longer reported in 2025 (was €5,017)
- Tax, wage and social debts +€4,864
up €4,864 (+149.2%), from €3,260 to €8,124
- Trade debts +€2,794
up €2,794 (+391.1%), from €714 to €3,508
- Gross operating margin +€21,239
up €21,239 (+84.1%), from €25,258 to €46,497
- Taxes +€4,725
up €4,725 (+1156.9%), from €408 to €5,133
- Other operating charges +€3,971
up €3,971 (+423.0%), from €939 to €4,909
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 | €175,850 | €174,131 | -€1,719 | -1.0% |
| Fixed assets | 21/28 | €111,301 | €115,883 | +€4,582 | +4.1% |
| Tangible fixed assets | 22/27 | €111,251 | €115,833 | +€4,582 | +4.1% |
| Land and buildings | 22 | €48,144 | €73,569 | +€25,426 | +52.8% |
| Plant, machinery and equipment | 23 | €3,218 | €1,768 | -€1,450 | -45.1% |
| Furniture and vehicles | 24 | €59,889 | €40,495 | -€19,394 | -32.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €64,549 | €58,248 | -€6,301 | -9.8% |
| Amounts receivable within one year | 40/41 | €38,047 | €19,721 | -€18,326 | -48.2% |
| Trade receivables | 40 | €10,370 | €3,122 | -€7,248 | -69.9% |
| Other amounts receivable | 41 | €27,677 | €16,599 | -€11,078 | -40.0% |
| Cash at bank and in hand | 54/58 | €26,502 | €38,527 | +€12,025 | +45.4% |
| Total equity and liabilities | 10/49 | €175,850 | €174,131 | -€1,719 | -1.0% |
| Equity | 10/15 | €101,416 | €113,296 | +€11,880 | +11.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €83,843 | €94,704 | +€10,861 | +13.0% |
| Distributable reserves | 133 | €83,843 | €94,704 | +€10,861 | +13.0% |
| Profit (loss) carried forward | 14 | -€1,019 | - | +€1,019 | |
| Amounts payable | 17/49 | €74,434 | €60,835 | -€13,599 | -18.3% |
| Amounts payable after more than one year | 17 | €48,878 | €33,353 | -€15,525 | -31.8% |
| Financial debts | 170/4 | €48,878 | €33,353 | -€15,525 | -31.8% |
| Amounts payable within one year | 42/48 | €25,557 | €27,483 | +€1,926 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €16,540 | €15,525 | -€1,014 | -6.1% |
| Financial debts | 43 | €5,017 | - | -€5,017 | |
| Credit institutions | 430/8 | €5,017 | - | -€5,017 | |
| Trade debts | 44 | €714 | €3,508 | +€2,794 | +391.1% |
| Suppliers | 440/4 | €714 | €3,508 | +€2,794 | +391.1% |
| Taxes, remuneration and social security | 45 | €3,260 | €8,124 | +€4,864 | +149.2% |
| Taxes | 450/3 | €3,260 | €8,124 | +€4,864 | +149.2% |
| Other amounts payable | 47/48 | €25 | €325 | +€300 | +1200.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,480 | €22,418 | -€61 | -0.3% |
| Other operating charges | 640/8 | €939 | €4,909 | +€3,971 | +423.0% |
| Gross operating margin | 9900 | €25,258 | €46,497 | +€21,239 | +84.1% |
| Operating profit (loss) | 9901 | €1,839 | €19,169 | +€17,330 | +942.3% |
| Financial income | 75/76B | €1 | €17 | +€16 | +3162.7% |
| Recurring financial income | 75 | €1 | €17 | +€16 | +3162.7% |
| Financial charges | 65/66B | €2,450 | €2,173 | -€277 | -11.3% |
| Recurring financial charges | 65 | €2,450 | €2,173 | -€277 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | -€611 | €17,013 | +€17,624 | |
| Income taxes | 67/77 | €408 | €5,133 | +€4,725 | +1156.9% |
| Profit (loss) for the period | 9904 | -€1,019 | €11,880 | +€12,899 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,019 | €11,880 | +€12,899 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.