HOFFBAUER: what changed
Two fiscal 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.
HOFFBAUER
Largest movements
- Cash -€99,347
down €99,347 (-67.2%), from €147,854 to €48,507
mainly Provisions (-€114,833) and Receivables within one year (-€17,303)
- Receivables within one year +€17,303
up €17,303 (+6.2%), from €279,955 to €297,259
of which Other amounts receivable: +€20,196
- Tangible fixed assets -€7,295
down €7,295 (-7.2%), from €101,045 to €93,751
of which Land and buildings: -€7,287
- Provisions -€114,833
down €114,833 (-100.0%), from €114,833 to €0
- Tax, wage and social debts +€25,411
up €25,411, from €0 to €25,411
- Profit (loss) carried forward +€21,824
up €21,824, from -€21,824 to €0
- Reserves -€17,832
down €17,832 (-5.2%), from €345,638 to €327,805
of which Tax-exempt reserves: -€344,498
- Taxes +€110,428
new in 2025: €110,428
- Gross operating margin +€11,332
up €11,332, from -€3,871 to €7,461
- Financial income +€3,679
up €3,679 (+34.1%), from €10,776 to €14,455
- Depreciation +€1,082
up €1,082 (+6.6%), from €16,309 to €17,391
- Other operating charges +€160
up €160 (+3.7%), from €4,294 to €4,454
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 | €529,009 | €439,670 | -€89,339 | -16.9% |
| Fixed assets | 21/28 | €101,199 | €93,905 | -€7,295 | -7.2% |
| Tangible fixed assets | 22/27 | €101,045 | €93,751 | -€7,295 | -7.2% |
| Land and buildings | 22 | €100,091 | €92,804 | -€7,287 | -7.3% |
| Plant, machinery and equipment | 23 | €287 | €131 | -€156 | -54.2% |
| Furniture and vehicles | 24 | €668 | €815 | +€147 | +22.1% |
| Financial fixed assets | 28 | €154 | €154 | = | 0.0% |
| Current assets | 29/58 | €427,809 | €345,766 | -€82,044 | -19.2% |
| Amounts receivable within one year | 40/41 | €279,955 | €297,259 | +€17,303 | +6.2% |
| Trade receivables | 40 | €48,073 | €45,181 | -€2,892 | -6.0% |
| Other amounts receivable | 41 | €231,882 | €252,078 | +€20,196 | +8.7% |
| Cash at bank and in hand | 54/58 | €147,854 | €48,507 | -€99,347 | -67.2% |
| Total equity and liabilities | 10/49 | €529,009 | €439,670 | -€89,339 | -16.9% |
| Equity | 10/15 | €401,900 | €405,892 | +€3,992 | +1.0% |
| Contributions | 10/11 | €78,086 | €78,086 | = | 0.0% |
| Capital | 10 | €78,086 | €78,086 | = | 0.0% |
| Issued capital | 100 | €78,086 | €78,086 | = | 0.0% |
| Reserves | 13 | €345,638 | €327,805 | -€17,832 | -5.2% |
| Non-distributable reserves | 130/1 | €1,140 | €1,140 | = | 0.0% |
| Legal reserve | 130 | €1,140 | €1,140 | = | 0.0% |
| Tax-exempt reserves | 132 | €344,498 | €0 | -€344,498 | -100.0% |
| Distributable reserves | 133 | - | €326,665 | +€326,665 | |
| Profit (loss) carried forward | 14 | -€21,824 | €0 | +€21,824 | |
| Provisions and deferred taxes | 16 | €114,833 | €0 | -€114,833 | -100.0% |
| Deferred taxes | 168 | €114,833 | €0 | -€114,833 | -100.0% |
| Amounts payable | 17/49 | €12,276 | €33,779 | +€21,502 | +175.2% |
| Amounts payable within one year | 42/48 | €12,276 | €33,779 | +€21,502 | +175.2% |
| Financial debts | 43 | €488 | €809 | +€321 | +65.9% |
| Credit institutions | 430/8 | €488 | €809 | +€321 | +65.9% |
| Trade debts | 44 | €11,789 | €7,559 | -€4,230 | -35.9% |
| Suppliers | 440/4 | €11,789 | €7,559 | -€4,230 | -35.9% |
| Taxes, remuneration and social security | 45 | €0 | €25,411 | +€25,411 | |
| Taxes | 450/3 | €0 | €25,411 | +€25,411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,309 | €17,391 | +€1,082 | +6.6% |
| Other operating charges | 640/8 | €4,294 | €4,454 | +€160 | +3.7% |
| Gross operating margin | 9900 | -€3,871 | €7,461 | +€11,332 | |
| Operating profit (loss) | 9901 | -€24,474 | -€14,383 | +€10,091 | +41.2% |
| Financial income | 75/76B | €10,776 | €14,455 | +€3,679 | +34.1% |
| Recurring financial income | 75 | €10,776 | €14,455 | +€3,679 | +34.1% |
| Financial charges | 65/66B | €332 | €323 | -€9 | -2.7% |
| Recurring financial charges | 65 | €332 | €323 | -€9 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,030 | -€251 | +€13,779 | +98.2% |
| Transfer from deferred taxes | 780 | - | €114,833 | +€114,833 | |
| Income taxes | 67/77 | - | €110,428 | +€110,428 | |
| Profit (loss) for the period | 9904 | -€14,030 | €4,153 | +€18,183 | |
| Transfer from tax-exempt reserves | 789 | - | €344,498 | +€344,498 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,030 | €348,651 | +€362,681 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.