HOSMANS: 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.
HOSMANS
Largest movements
- Cash +€5,548
up €5,548 (+310.6%), from €1,786 to €7,334
mainly Tax, wage and social debts (+€4,903) and Receivables within one year (+€2,392)
- Stocks and contracts +€2,973
up €2,973 (+23.5%), from €12,666 to €15,639
- Receivables within one year -€2,392
down €2,392 (-28.2%), from €8,477 to €6,085
of which Trade receivables: -€1,693
- Tangible fixed assets -€716
down €716 (-52.0%), from €1,377 to €661
- Financial fixed assets -€556
no longer reported in 2025 (was €556)
- Tax, wage and social debts +€4,903
up €4,903 (+19.2%), from €25,468 to €30,371
of which Remuneration and social security: +€4,705
- Trade debts -€2,882
down €2,882 (-24.4%), from €11,794 to €8,912
- Other debts +€2,135
up €2,135 (+68.0%), from €3,141 to €5,276
- Profit (loss) carried forward +€373
up €373 (+0.4%), from -€94,729 to -€94,356
- Staff costs -€19,199
down €19,199 (-62.2%), from €30,853 to €11,654
- Gross operating margin +€5,038
up €5,038 (+94.6%), from €5,324 to €10,362
- Financial income +€4,640
up €4,640 (+11598750.0%), from €0 to €4,640
- Other operating charges +€898
up €898 (+285.5%), from €314 to €1,212
- Depreciation -€423
down €423 (-37.1%), from €1,139 to €716
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 | €25,221 | €29,751 | +€4,529 | +18.0% |
| Fixed assets | 21/28 | €1,933 | €661 | -€1,272 | -65.8% |
| Tangible fixed assets | 22/27 | €1,377 | €661 | -€716 | -52.0% |
| Plant, machinery and equipment | 23 | €1,377 | €661 | -€716 | -52.0% |
| Financial fixed assets | 28 | €556 | - | -€556 | |
| Current assets | 29/58 | €23,288 | €29,090 | +€5,801 | +24.9% |
| Stocks and contracts in progress | 3 | €12,666 | €15,639 | +€2,973 | +23.5% |
| Stocks | 30/36 | €12,666 | €15,639 | +€2,973 | +23.5% |
| Amounts receivable within one year | 40/41 | €8,477 | €6,085 | -€2,392 | -28.2% |
| Trade receivables | 40 | €7,635 | €5,942 | -€1,693 | -22.2% |
| Other amounts receivable | 41 | €841 | €143 | -€699 | -83.0% |
| Cash at bank and in hand | 54/58 | €1,786 | €7,334 | +€5,548 | +310.6% |
| Deferred charges and accrued income | 490/1 | €359 | €32 | -€328 | -91.2% |
| Total equity and liabilities | 10/49 | €25,221 | €29,751 | +€4,529 | +18.0% |
| Equity | 10/15 | -€74,182 | -€73,809 | +€373 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,947 | €1,947 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €87 | €87 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,729 | -€94,356 | +€373 | +0.4% |
| Amounts payable | 17/49 | €99,403 | €103,559 | +€4,156 | +4.2% |
| Amounts payable after more than one year | 17 | €59,000 | €59,000 | = | 0.0% |
| Other amounts payable | 178/9 | €59,000 | €59,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,403 | €44,559 | +€4,156 | +10.3% |
| Trade debts | 44 | €11,794 | €8,912 | -€2,882 | -24.4% |
| Suppliers | 440/4 | €11,794 | €8,912 | -€2,882 | -24.4% |
| Taxes, remuneration and social security | 45 | €25,468 | €30,371 | +€4,903 | +19.2% |
| Taxes | 450/3 | €2,782 | €2,980 | +€198 | +7.1% |
| Remuneration and social security | 454/9 | €22,686 | €27,391 | +€4,705 | +20.7% |
| Other amounts payable | 47/48 | €3,141 | €5,276 | +€2,135 | +68.0% |
| Remuneration, social security and pensions | 62 | €30,853 | €11,654 | -€19,199 | -62.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,139 | €716 | -€423 | -37.1% |
| Other operating charges | 640/8 | €314 | €1,212 | +€898 | +285.5% |
| Gross operating margin | 9900 | €5,324 | €10,362 | +€5,038 | +94.6% |
| Operating profit (loss) | 9901 | -€26,983 | -€3,221 | +€23,762 | +88.1% |
| Financial income | 75/76B | €0 | €4,640 | +€4,640 | +11598750.0% |
| Recurring financial income | 75 | €0 | €4,640 | +€4,640 | +11598750.0% |
| Financial charges | 65/66B | €1,236 | €905 | -€331 | -26.8% |
| Recurring financial charges | 65 | €1,236 | €905 | -€331 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | -€28,220 | €514 | +€28,733 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€28,359 | €373 | +€28,732 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,359 | €373 | +€28,732 |
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.