HOGWARTS: 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.
HOGWARTS
Largest movements
- Receivables within one year -€212,769
down €212,769 (-31.7%), from €672,087 to €459,318
- Cash +€43,341
up €43,341 (+564%), from €7,679 to €51,020
mainly Net result for the year (+€312,043) and Receivables within one year (+€212,769)
- Other debts -€182,980
down €182,980 (-37.9%), from €482,980 to €300,000
- Reserves +€12,043
up €12,043 (+3.5%), from €343,664 to €355,707
- Financial income -€83,008
down €83,008 (-20.6%), from €403,040 to €320,032
- Gross operating margin +€6,706
up €6,706 (+55.1%), from -€12,181 to -€5,475
- Financial charges -€825
down €825 (-26.3%), from €3,136 to €2,311
- Taxes -€657
down €657 (-100%), from €657 to €0
- Other operating charges +€204
up €204, from €0 to €204
From the 31-12-2024 result to the 31-12-2025 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.
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €831,766 | €662,338 | -€169,427 | -20.4% |
| Fixed assets | 21/28 | €152,000 | €152,000 | = | 0.0% |
| Financial fixed assets | 28 | €152,000 | €152,000 | = | 0.0% |
| Current assets | 29/58 | €679,766 | €510,338 | -€169,427 | -24.9% |
| Amounts receivable within one year | 40/41 | €672,087 | €459,318 | -€212,769 | -31.7% |
| Other amounts receivable | 41 | €672,087 | €459,318 | -€212,769 | -31.7% |
| Cash at bank and in hand | 54/58 | €7,679 | €51,020 | +€43,341 | +564% |
| Total equity and liabilities | 10/49 | €831,766 | €662,338 | -€169,427 | -20.4% |
| Equity | 10/15 | €348,664 | €360,707 | +€12,043 | +3.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €343,664 | €355,707 | +€12,043 | +3.5% |
| Distributable reserves | 133 | €343,664 | €355,707 | +€12,043 | +3.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €483,101 | €301,631 | -€181,470 | -37.6% |
| Amounts payable within one year | 42/48 | €483,101 | €301,232 | -€181,870 | -37.6% |
| Trade debts | 44 | €121 | €182 | +€61 | +50.0% |
| Suppliers | 440/4 | €121 | €182 | +€61 | +50.0% |
| Taxes, remuneration and social security | 45 | €0 | €1,050 | +€1,050 | |
| Taxes | 450/3 | €0 | €1,050 | +€1,050 | |
| Other amounts payable | 47/48 | €482,980 | €300,000 | -€182,980 | -37.9% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €0 | €204 | +€204 | |
| Gross operating margin | 9900 | -€12,181 | -€5,475 | +€6,706 | +55.1% |
| Operating profit (loss) | 9901 | -€12,181 | -€5,679 | +€6,502 | +53.4% |
| Financial income | 75/76B | €403,040 | €320,032 | -€83,008 | -20.6% |
| Recurring financial income | 75 | €403,040 | €320,032 | -€83,008 | -20.6% |
| Financial charges | 65/66B | €3,136 | €2,311 | -€825 | -26.3% |
| Recurring financial charges | 65 | €3,136 | €2,311 | -€825 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €387,723 | €312,043 | -€75,680 | -19.5% |
| Income taxes | 67/77 | €657 | €0 | -€657 | -100% |
| Profit (loss) for the period | 9904 | €387,066 | €312,043 | -€75,023 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €387,066 | €312,043 | -€75,023 | -19.4% |
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 27 October 2026 via checked.be.