Hosiotês: 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.
Hosiotês
Largest movements
- Tangible fixed assets +€55,694
up €55,694 (+293%), from €18,989 to €74,683
of which Furniture and vehicles: +€56,116
- Cash +€47,436
up €47,436 (+22.8%), from €207,879 to €255,315
mainly Other debts (+€56,543) and Net result for the year (+€42,826)
- Receivables within one year -€13,935
down €13,935 (-29.4%), from €47,401 to €33,466
of which Other amounts receivable: -€7,850
- Deferred charges and accrued income +€4,323
up €4,323 (+541%), from €799 to €5,123
- Other debts +€56,543
up €56,543 (+201%), from €28,095 to €84,637
- Debts after one year +€21,523
up €21,523 (+486%), from €4,427 to €25,950
- Advances received +€19,325
up €19,325 (+73.6%), from €26,242 to €45,567
- Trade debts -€16,324
down €16,324 (-66.4%), from €24,569 to €8,245
- Reserves +€6,541
up €6,541 (+4.7%), from €138,071 to €144,612
of which Distributable reserves: +€6,541
- Gross operating margin +€28,192
up €28,192 (+49.3%), from €57,203 to €85,395
- Taxes +€11,157
up €11,157 (+101%), from €10,997 to €22,154
- Other operating charges -€3,529
down €3,529 (-56.2%), from €6,280 to €2,751
- Depreciation -€1,499
down €1,499 (-8.2%), from €18,305 to €16,806
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 | €275,069 | €368,587 | +€93,519 | +34.0% |
| Fixed assets | 21/28 | €18,989 | €74,683 | +€55,694 | +293% |
| Tangible fixed assets | 22/27 | €18,989 | €74,683 | +€55,694 | +293% |
| Land and buildings | 22 | €516 | €95 | -€421 | -81.7% |
| Furniture and vehicles | 24 | €18,473 | €74,589 | +€56,116 | +304% |
| Current assets | 29/58 | €256,079 | €293,904 | +€37,825 | +14.8% |
| Amounts receivable within one year | 40/41 | €47,401 | €33,466 | -€13,935 | -29.4% |
| Trade receivables | 40 | €16,090 | €10,005 | -€6,085 | -37.8% |
| Other amounts receivable | 41 | €31,311 | €23,461 | -€7,850 | -25.1% |
| Cash at bank and in hand | 54/58 | €207,879 | €255,315 | +€47,436 | +22.8% |
| Deferred charges and accrued income | 490/1 | €799 | €5,123 | +€4,323 | +541% |
| Total equity and liabilities | 10/49 | €275,069 | €368,587 | +€93,519 | +34.0% |
| Equity | 10/15 | €175,327 | €181,868 | +€6,541 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €138,071 | €144,612 | +€6,541 | +4.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €136,211 | €142,752 | +€6,541 | +4.8% |
| Profit (loss) carried forward | 14 | €18,656 | €18,656 | = | 0.0% |
| Amounts payable | 17/49 | €99,742 | €186,719 | +€86,977 | +87.2% |
| Amounts payable after more than one year | 17 | €4,427 | €25,950 | +€21,523 | +486% |
| Financial debts | 170/4 | €4,427 | €25,950 | +€21,523 | +486% |
| Amounts payable within one year | 42/48 | €95,315 | €160,769 | +€65,455 | +68.7% |
| Current portion of amounts payable after more than one year | 42 | €6,245 | €9,630 | +€3,385 | +54.2% |
| Trade debts | 44 | €24,569 | €8,245 | -€16,324 | -66.4% |
| Suppliers | 440/4 | €24,569 | €8,245 | -€16,324 | -66.4% |
| Advances received on contracts in progress | 46 | €26,242 | €45,567 | +€19,325 | +73.6% |
| Taxes, remuneration and social security | 45 | €10,163 | €12,690 | +€2,526 | +24.9% |
| Taxes | 450/3 | €10,163 | €12,690 | +€2,526 | +24.9% |
| Other amounts payable | 47/48 | €28,095 | €84,637 | +€56,543 | +201% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,305 | €16,806 | -€1,499 | -8.2% |
| Other operating charges | 640/8 | €6,280 | €2,751 | -€3,529 | -56.2% |
| Non-recurring operating charges | 66A | €410 | - | -€410 | |
| Gross operating margin | 9900 | €57,203 | €85,395 | +€28,192 | +49.3% |
| Operating profit (loss) | 9901 | €32,208 | €65,838 | +€33,630 | +104% |
| Financial income | 75/76B | €593 | €1,184 | +€591 | +99.8% |
| Recurring financial income | 75 | €593 | €1,184 | +€591 | +99.8% |
| Financial charges | 65/66B | €2,164 | €2,042 | -€122 | -5.6% |
| Recurring financial charges | 65 | €2,164 | €2,042 | -€122 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €30,637 | €64,980 | +€34,344 | +112% |
| Income taxes | 67/77 | €10,997 | €22,154 | +€11,157 | +101% |
| Profit (loss) for the period | 9904 | €19,640 | €42,826 | +€23,186 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €19,640 | €42,826 | +€23,186 | +118% |
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 20 October 2026 via checked.be.