Hogosha: 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.
Hogosha
Largest movements
- Intangible fixed assets -€21,157
down €21,157 (-100.0%), from €21,157 to €0
- Cash -€442
down €442 (-96.8%), from €457 to €15
mainly Net result for the year (-€21,902)
- Profit (loss) carried forward -€21,902
down €21,902 (-9.4%), from -€232,569 to -€254,471
- Debts after one year +€300
up €300 (+0.2%), from €181,072 to €181,372
of which Financial debts: +€300
- Depreciation -€23,258
down €23,258 (-52.4%), from €44,415 to €21,157
- Financial charges -€266
down €266 (-73.5%), from €361 to €96
- Gross operating margin -€154
down €154 (-170.7%), from -€90 to -€244
- Other operating charges +€21
up €21 (+5.6%), from €384 to €406
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.
Cash bridge derived
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 | €21,960 | €361 | -€21,599 | -98.4% |
| Fixed assets | 21/28 | €21,157 | €0 | -€21,157 | -100.0% |
| Intangible fixed assets | 21 | €21,157 | €0 | -€21,157 | -100.0% |
| Current assets | 29/58 | €803 | €361 | -€442 | -55.1% |
| Amounts receivable within one year | 40/41 | €346 | €346 | = | 0.0% |
| Other amounts receivable | 41 | €346 | €346 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €457 | €15 | -€442 | -96.8% |
| Total equity and liabilities | 10/49 | €21,960 | €361 | -€21,599 | -98.4% |
| Equity | 10/15 | -€163,969 | -€185,871 | -€21,902 | -13.4% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€232,569 | -€254,471 | -€21,902 | -9.4% |
| Amounts payable | 17/49 | €185,929 | €186,232 | +€303 | +0.2% |
| Amounts payable after more than one year | 17 | €181,072 | €181,372 | +€300 | +0.2% |
| Financial debts | 170/4 | €43,121 | €43,421 | +€300 | +0.7% |
| Trade debts | 175 | €137,950 | €137,950 | = | 0.0% |
| Amounts payable within one year | 42/48 | €930 | €933 | +€3 | +0.3% |
| Trade debts | 44 | €930 | €933 | +€3 | +0.3% |
| Suppliers | 440/4 | €930 | €933 | +€3 | +0.3% |
| Accrued charges and deferred income | 492/3 | €3,927 | €3,927 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,415 | €21,157 | -€23,258 | -52.4% |
| Other operating charges | 640/8 | €384 | €406 | +€21 | +5.6% |
| Gross operating margin | 9900 | -€90 | -€244 | -€154 | -170.7% |
| Operating profit (loss) | 9901 | -€44,890 | -€21,807 | +€23,083 | +51.4% |
| Financial charges | 65/66B | €361 | €96 | -€266 | -73.5% |
| Recurring financial charges | 65 | €361 | €96 | -€266 | -73.5% |
| Profit (loss) for the period before taxes | 9903 | -€45,251 | -€21,902 | +€23,348 | +51.6% |
| Profit (loss) for the period | 9904 | -€45,251 | -€21,902 | +€23,348 | +51.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,251 | -€21,902 | +€23,348 | +51.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.