HOSNA: 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.
HOSNA
Largest movements
- Cash +€5,899
up €5,899 (+70.3%), from €8,396 to €14,295
mainly Depreciation (+€2,355) and Trade debts (+€1,087)
- Tangible fixed assets -€2,355
down €2,355 (-38.0%), from €6,195 to €3,840
- Receivables within one year -€848
down €848 (-87.2%), from €972 to €124
of which Trade receivables: -€972
- Trade debts +€1,087
up €1,087 (+78.4%), from €1,386 to €2,473
- Profit (loss) carried forward +€1,013
up €1,013 (+2.5%), from -€40,679 to -€39,666
- Other debts +€511
up €511 (+1.4%), from €35,750 to €36,261
- Gross operating margin +€6,047
up €6,047, from -€1,865 to €4,183
- Other operating charges -€549
no longer reported in 2025 (was €549)
- Financial charges +€212
up €212 (+179.5%), from €118 to €330
- Staff costs -€149
no longer reported in 2025 (was €149)
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 | €15,820 | €18,358 | +€2,538 | +16.0% |
| Fixed assets | 21/28 | €6,294 | €3,939 | -€2,355 | -37.4% |
| Tangible fixed assets | 22/27 | €6,195 | €3,840 | -€2,355 | -38.0% |
| Furniture and vehicles | 24 | €6,195 | €3,840 | -€2,355 | -38.0% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €9,526 | €14,419 | +€4,893 | +51.4% |
| Amounts receivable within one year | 40/41 | €972 | €124 | -€848 | -87.2% |
| Trade receivables | 40 | €972 | - | -€972 | |
| Other amounts receivable | 41 | - | €124 | +€124 | |
| Cash at bank and in hand | 54/58 | €8,396 | €14,295 | +€5,899 | +70.3% |
| Deferred charges and accrued income | 490/1 | €158 | - | -€158 | |
| Total equity and liabilities | 10/49 | €15,820 | €18,358 | +€2,538 | +16.0% |
| Equity | 10/15 | -€21,389 | -€20,376 | +€1,013 | +4.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €698 | €698 | = | 0.0% |
| Non-distributable reserves | 130/1 | €698 | €698 | = | 0.0% |
| Reserves not available under the articles | 1311 | €698 | €698 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,679 | -€39,666 | +€1,013 | +2.5% |
| Amounts payable | 17/49 | €37,209 | €38,734 | +€1,525 | +4.1% |
| Amounts payable within one year | 42/48 | €37,209 | €38,734 | +€1,525 | +4.1% |
| Trade debts | 44 | €1,386 | €2,473 | +€1,087 | +78.4% |
| Suppliers | 440/4 | €1,386 | €2,473 | +€1,087 | +78.4% |
| Taxes, remuneration and social security | 45 | €73 | - | -€73 | |
| Taxes | 450/3 | €73 | - | -€73 | |
| Other amounts payable | 47/48 | €35,750 | €36,261 | +€511 | +1.4% |
| Remuneration, social security and pensions | 62 | €149 | - | -€149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,355 | €2,355 | = | 0.0% |
| Other operating charges | 640/8 | €549 | - | -€549 | |
| Non-recurring operating charges | 66A | €1,073 | €484 | -€588 | -54.8% |
| Gross operating margin | 9900 | -€1,865 | €4,183 | +€6,047 | |
| Operating profit (loss) | 9901 | -€5,991 | €1,343 | +€7,334 | |
| Financial charges | 65/66B | €118 | €330 | +€212 | +179.5% |
| Recurring financial charges | 65 | €118 | €330 | +€212 | +179.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,109 | €1,013 | +€7,122 | |
| Profit (loss) for the period | 9904 | -€6,109 | €1,013 | +€7,122 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,109 | €1,013 | +€7,122 |
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 12 October 2026 via checked.be.