HODISTRI: 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.
HODISTRI
Largest movements
- Receivables within one year +€140,978
up €140,978 (+147%), from €95,708 to €236,686
of which Other amounts receivable: +€141,113
- Cash -€13,620
down €13,620 (-68.1%), from €20,005 to €6,385
mainly Receivables within one year (-€140,978) and Investment in fixed assets (net) (-€11,625)
- Deferred charges and accrued income +€10,145
up €10,145 (+13.3%), from €76,000 to €86,145
- Trade debts +€117,390
up €117,390 (+21.5%), from €545,575 to €662,965
- Accrued charges and deferred income +€21,000
new in 2024: €21,000
- Depreciation -€113,458
down €113,458 (-89.8%), from €126,299 to €12,841
- Staff costs -€35,437
down €35,437 (-6.0%), from €586,206 to €550,769
- Gross operating margin -€27,256
down €27,256 (-4.4%), from €621,761 to €594,505
- Other operating charges +€27,240
up €27,240 (+661%), from €4,118 to €31,359
- Financial income +€10,145
up €10,145, from €0 to €10,145
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €642,776 | €781,188 | +€138,411 | +21.5% |
| Fixed assets | 21/28 | €56,287 | €55,071 | -€1,216 | -2.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €56,287 | €55,071 | -€1,216 | -2.2% |
| Plant, machinery and equipment | 23 | €523 | €2,326 | +€1,803 | +345% |
| Furniture and vehicles | 24 | €13,922 | €10,449 | -€3,473 | -24.9% |
| Other tangible fixed assets | 26 | €41,842 | €42,296 | +€454 | +1.1% |
| Current assets | 29/58 | €586,490 | €726,117 | +€139,627 | +23.8% |
| Stocks and contracts in progress | 3 | €394,777 | €396,901 | +€2,124 | +0.5% |
| Stocks | 30/36 | €394,777 | €396,901 | +€2,124 | +0.5% |
| Amounts receivable within one year | 40/41 | €95,708 | €236,686 | +€140,978 | +147% |
| Trade receivables | 40 | €44,250 | €44,115 | -€135 | -0.3% |
| Other amounts receivable | 41 | €51,458 | €192,571 | +€141,113 | +274% |
| Cash at bank and in hand | 54/58 | €20,005 | €6,385 | -€13,620 | -68.1% |
| Deferred charges and accrued income | 490/1 | €76,000 | €86,145 | +€10,145 | +13.3% |
| Total equity and liabilities | 10/49 | €642,776 | €781,188 | +€138,411 | +21.5% |
| Equity | 10/15 | -€75,941 | -€74,157 | +€1,784 | +2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,941 | -€96,157 | +€1,784 | +1.8% |
| Amounts payable | 17/49 | €718,717 | €855,345 | +€136,628 | +19.0% |
| Amounts payable within one year | 42/48 | €718,717 | €834,345 | +€115,628 | +16.1% |
| Financial debts | 43 | €64,148 | €67,801 | +€3,653 | +5.7% |
| Credit institutions | 430/8 | €64,148 | €67,801 | +€3,653 | +5.7% |
| Trade debts | 44 | €545,575 | €662,965 | +€117,390 | +21.5% |
| Suppliers | 440/4 | €545,575 | €662,965 | +€117,390 | +21.5% |
| Taxes, remuneration and social security | 45 | €108,987 | €103,107 | -€5,880 | -5.4% |
| Taxes | 450/3 | €7,470 | €174 | -€7,296 | -97.7% |
| Remuneration and social security | 454/9 | €101,517 | €102,933 | +€1,416 | +1.4% |
| Other amounts payable | 47/48 | €7 | €472 | +€465 | +6,644% |
| Accrued charges and deferred income | 492/3 | - | €21,000 | +€21,000 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €586,206 | €550,769 | -€35,437 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,299 | €12,841 | -€113,458 | -89.8% |
| Other operating charges | 640/8 | €4,118 | €31,359 | +€27,240 | +661% |
| Gross operating margin | 9900 | €621,761 | €594,505 | -€27,256 | -4.4% |
| Operating profit (loss) | 9901 | -€94,862 | -€463 | +€94,399 | +99.5% |
| Financial income | 75/76B | €0 | €10,145 | +€10,145 | |
| Recurring financial income | 75 | €0 | €10,145 | +€10,145 | |
| Financial charges | 65/66B | €6,979 | €7,724 | +€744 | +10.7% |
| Recurring financial charges | 65 | €6,979 | €7,724 | +€744 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | -€101,841 | €1,958 | +€103,799 | |
| Income taxes | 67/77 | -€1,400 | €174 | +€1,575 | |
| Profit (loss) for the period | 9904 | -€100,441 | €1,784 | +€102,225 | |
| Profit (loss) for the period to be appropriated | 9905 | -€100,441 | €1,784 | +€102,225 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.