HOJORIBEE: 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.
HOJORIBEE
Largest movements
- Receivables within one year +€26,459
up €26,459 (+210%), from €12,574 to €39,033
of which Trade receivables: +€23,722
- Intangible fixed assets -€10,548
down €10,548 (-18.6%), from €56,834 to €46,285
- Cash +€7,164
up €7,164 (+14.9%), from €48,122 to €55,286
mainly Depreciation (+€24,972) and Net result for the year (+€24,176)
- Tangible fixed assets -€6,324
down €6,324 (-23.8%), from €26,531 to €20,207
of which Furniture and vehicles: -€9,008
- Stocks and contracts -€3,058
down €3,058 (-23.1%), from €13,264 to €10,206
- Reserves +€14,176
up €14,176 (+19.0%), from €74,678 to €88,854
- Trade debts +€9,111
up €9,111 (+101%), from €9,000 to €18,110
- Other debts -€5,050
down €5,050 (-14.1%), from €35,896 to €30,846
- Current portion of long-term debt -€3,596
down €3,596 (-100%), from €3,596 to €0
- Accrued charges and deferred income -€2,776
down €2,776 (-79.4%), from €3,497 to €720
- Staff costs +€38,587
up €38,587 (+154%), from €24,998 to €63,585
- Depreciation -€10,434
down €10,434 (-29.5%), from €35,406 to €24,972
- Gross operating margin +€6,375
up €6,375 (+5.7%), from €112,758 to €119,132
- Taxes -€4,904
down €4,904 (-54.5%), from €8,995 to €4,090
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 | €159,552 | €171,509 | +€11,957 | +7.5% |
| Fixed assets | 21/28 | €83,365 | €66,492 | -€16,872 | -20.2% |
| Intangible fixed assets | 21 | €56,834 | €46,285 | -€10,548 | -18.6% |
| Tangible fixed assets | 22/27 | €26,531 | €20,207 | -€6,324 | -23.8% |
| Plant, machinery and equipment | 23 | €9,134 | €12,493 | +€3,359 | +36.8% |
| Furniture and vehicles | 24 | €13,627 | €4,619 | -€9,008 | -66.1% |
| Other tangible fixed assets | 26 | €3,770 | €3,095 | -€675 | -17.9% |
| Current assets | 29/58 | €76,188 | €105,017 | +€28,829 | +37.8% |
| Stocks and contracts in progress | 3 | €13,264 | €10,206 | -€3,058 | -23.1% |
| Stocks | 30/36 | €13,264 | €10,206 | -€3,058 | -23.1% |
| Amounts receivable within one year | 40/41 | €12,574 | €39,033 | +€26,459 | +210% |
| Trade receivables | 40 | €10,317 | €34,040 | +€23,722 | +230% |
| Other amounts receivable | 41 | €2,257 | €4,993 | +€2,737 | +121% |
| Cash at bank and in hand | 54/58 | €48,122 | €55,286 | +€7,164 | +14.9% |
| Deferred charges and accrued income | 490/1 | €2,228 | €491 | -€1,737 | -78.0% |
| Total equity and liabilities | 10/49 | €159,552 | €171,509 | +€11,957 | +7.5% |
| Equity | 10/15 | €83,678 | €97,854 | +€14,176 | +16.9% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €74,678 | €88,854 | +€14,176 | +19.0% |
| Distributable reserves | 133 | €74,678 | €88,854 | +€14,176 | +19.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €75,875 | €73,655 | -€2,219 | -2.9% |
| Amounts payable after more than one year | 17 | €9,000 | €9,000 | = | 0.0% |
| Financial debts | 170/4 | €9,000 | €9,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €63,378 | €63,935 | +€557 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €3,596 | €0 | -€3,596 | -100% |
| Trade debts | 44 | €9,000 | €18,110 | +€9,111 | +101% |
| Suppliers | 440/4 | €9,000 | €18,110 | +€9,111 | +101% |
| Taxes, remuneration and social security | 45 | €14,885 | €14,979 | +€93 | +0.6% |
| Taxes | 450/3 | €6,995 | €475 | -€6,520 | -93.2% |
| Remuneration and social security | 454/9 | €7,891 | €14,504 | +€6,613 | +83.8% |
| Other amounts payable | 47/48 | €35,896 | €30,846 | -€5,050 | -14.1% |
| Accrued charges and deferred income | 492/3 | €3,497 | €720 | -€2,776 | -79.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €24,998 | €63,585 | +€38,587 | +154% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,406 | €24,972 | -€10,434 | -29.5% |
| Other operating charges | 640/8 | €961 | €1,097 | +€136 | +14.1% |
| Gross operating margin | 9900 | €112,758 | €119,132 | +€6,375 | +5.7% |
| Operating profit (loss) | 9901 | €51,393 | €29,479 | -€21,914 | -42.6% |
| Financial income | 75/76B | €23 | €0 | -€23 | -100% |
| Recurring financial income | 75 | €23 | €0 | -€23 | -100% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,515 | €1,212 | -€303 | -20.0% |
| Recurring financial charges | 65 | €1,515 | €1,212 | -€303 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €49,900 | €28,266 | -€21,634 | -43.4% |
| Income taxes | 67/77 | €8,995 | €4,090 | -€4,904 | -54.5% |
| Profit (loss) for the period | 9904 | €40,905 | €24,176 | -€16,729 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,905 | €24,176 | -€16,729 | -40.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.