HOJI HAUS: 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.
HOJI HAUS
Largest movements
- Receivables within one year -€3,082
down €3,082 (-94.5%), from €3,262 to €180
of which Trade receivables: -€2,794
- Cash -€1,452
down €1,452 (-34.0%), from €4,271 to €2,819
mainly Net result for the year (-€8,044) and Tax, wage and social debts (-€2,316)
- Profit (loss) carried forward -€8,044
down €8,044 (-157%), from -€5,123 to -€13,167
- Other debts +€5,826
up €5,826 (+81.9%), from €7,111 to €12,937
- Tax, wage and social debts -€2,316
down €2,316 (-98.7%), from €2,345 to €30
- Gross operating margin -€2,528
down €2,528 (-77.6%), from -€3,257 to -€5,785
- Depreciation -€1,200
no longer reported in 2025 (was €1,200)
- Other operating charges +€1,174
new in 2025: €1,174
- Financial charges +€374
up €374 (+52.7%), from €711 to €1,085
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.
Derived cash bridge
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 | €12,333 | €7,799 | -€4,534 | -36.8% |
| Fixed assets | 21/28 | - | €0 | = | |
| Intangible fixed assets | 21 | - | €0 | = | |
| Current assets | 29/58 | €12,333 | €7,799 | -€4,534 | -36.8% |
| Stocks and contracts in progress | 3 | €4,800 | €4,800 | = | 0.0% |
| Stocks | 30/36 | €4,800 | €4,800 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,262 | €180 | -€3,082 | -94.5% |
| Trade receivables | 40 | €2,794 | - | -€2,794 | |
| Other amounts receivable | 41 | €468 | €180 | -€288 | -61.6% |
| Cash at bank and in hand | 54/58 | €4,271 | €2,819 | -€1,452 | -34.0% |
| Total equity and liabilities | 10/49 | €12,333 | €7,799 | -€4,534 | -36.8% |
| Equity | 10/15 | €2,877 | -€5,167 | -€8,044 | |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,123 | -€13,167 | -€8,044 | -157% |
| Amounts payable | 17/49 | €9,456 | €12,966 | +€3,510 | +37.1% |
| Amounts payable within one year | 42/48 | €9,456 | €12,966 | +€3,510 | +37.1% |
| Taxes, remuneration and social security | 45 | €2,345 | €30 | -€2,316 | -98.7% |
| Taxes | 450/3 | €2,345 | €30 | -€2,316 | -98.7% |
| Other amounts payable | 47/48 | €7,111 | €12,937 | +€5,826 | +81.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | - | -€1,200 | |
| Other operating charges | 640/8 | - | €1,174 | +€1,174 | |
| Gross operating margin | 9900 | -€3,257 | -€5,785 | -€2,528 | -77.6% |
| Operating profit (loss) | 9901 | -€4,457 | -€6,959 | -€2,502 | -56.1% |
| Financial income | 75/76B | €45 | - | -€45 | |
| Recurring financial income | 75 | €45 | - | -€45 | |
| Financial charges | 65/66B | €711 | €1,085 | +€374 | +52.7% |
| Recurring financial charges | 65 | €711 | €1,085 | +€374 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,123 | -€8,044 | -€2,921 | -57.0% |
| Profit (loss) for the period | 9904 | -€5,123 | -€8,044 | -€2,921 | -57.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,123 | -€8,044 | -€2,921 | -57.0% |
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 1 November 2026 via checked.be.