Hoista: 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.
Hoista
Largest movements
- Cash -€1,774
down €1,774 (-47.0%), from €3,777 to €2,003
mainly Net result for the year (-€2,346) and Receivables within one year (-€942)
- Deferred charges and accrued income -€1,707
down €1,707 (-85.3%), from €2,000 to €293
- Receivables within one year +€942
up €942 (+6.6%), from €14,212 to €15,154
of which Trade receivables: +€1,413
- Reserves -€2,346
down €2,346 (-26.9%), from €8,713 to €6,366
- Tax, wage and social debts -€319
down €319 (-12.9%), from €2,478 to €2,160
- Gross operating margin -€10,663
down €10,663, from €9,116 to -€1,547
- Taxes -€1,497
down €1,497 (-100.0%), from €1,497 to €0
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 | €19,989 | €17,450 | -€2,540 | -12.7% |
| Current assets | 29/58 | €19,989 | €17,450 | -€2,540 | -12.7% |
| Amounts receivable within one year | 40/41 | €14,212 | €15,154 | +€942 | +6.6% |
| Trade receivables | 40 | €13,740 | €15,154 | +€1,413 | +10.3% |
| Other amounts receivable | 41 | €472 | €0 | -€472 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,777 | €2,003 | -€1,774 | -47.0% |
| Deferred charges and accrued income | 490/1 | €2,000 | €293 | -€1,707 | -85.3% |
| Total equity and liabilities | 10/49 | €19,989 | €17,450 | -€2,540 | -12.7% |
| Equity | 10/15 | €11,713 | €9,366 | -€2,346 | -20.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,713 | €6,366 | -€2,346 | -26.9% |
| Distributable reserves | 133 | €8,713 | €6,366 | -€2,346 | -26.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €8,277 | €8,084 | -€193 | -2.3% |
| Amounts payable within one year | 42/48 | €8,277 | €8,084 | -€193 | -2.3% |
| Trade debts | 44 | €2,821 | €2,846 | +€26 | +0.9% |
| Suppliers | 440/4 | €2,821 | €2,846 | +€26 | +0.9% |
| Taxes, remuneration and social security | 45 | €2,478 | €2,160 | -€319 | -12.9% |
| Taxes | 450/3 | €2,478 | €2,160 | -€319 | -12.9% |
| Other amounts payable | 47/48 | €2,978 | €3,078 | +€100 | +3.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €9,116 | -€1,547 | -€10,663 | |
| Operating profit (loss) | 9901 | €8,611 | -€2,067 | -€10,678 | |
| Financial charges | 65/66B | €256 | €280 | +€24 | +9.2% |
| Recurring financial charges | 65 | €256 | €280 | +€24 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €8,355 | -€2,346 | -€10,701 | |
| Income taxes | 67/77 | €1,497 | €0 | -€1,497 | -100.0% |
| Profit (loss) for the period | 9904 | €6,858 | -€2,346 | -€9,204 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,858 | -€2,346 | -€9,204 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.