HOSNAA: 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.
HOSNAA
Largest movements
- Receivables within one year -€7,048
down €7,048 (-80.9%), from €8,708 to €1,661
- Tangible fixed assets -€3,278
down €3,278 (-33.3%), from €9,834 to €6,556
- Cash +€2,585
up €2,585 (+154%), from €1,683 to €4,268
mainly Receivables within one year (+€7,048) and Depreciation (+€3,278)
- Stocks and contracts -€570
down €570 (-2.0%), from €28,650 to €28,079
- Trade debts -€5,444
down €5,444 (-45.2%), from €12,037 to €6,593
- Tax, wage and social debts -€3,737
down €3,737 (-70.5%), from €5,298 to €1,560
- Profit (loss) carried forward +€1,275
up €1,275 (+1,025%), from €124 to €1,399
- Taxes +€1,634
up €1,634 (+5,256%), from €31 to €1,665
- Other operating charges -€1,357
down €1,357 (-72.6%), from €1,868 to €511
- Gross operating margin -€719
down €719 (-6.9%), from €10,393 to €9,674
- Financial charges +€183
up €183 (+6.7%), from €2,753 to €2,936
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,274 | €40,985 | -€8,288 | -16.8% |
| Fixed assets | 21/28 | €9,834 | €6,556 | -€3,278 | -33.3% |
| Tangible fixed assets | 22/27 | €9,834 | €6,556 | -€3,278 | -33.3% |
| Furniture and vehicles | 24 | €9,834 | €6,556 | -€3,278 | -33.3% |
| Current assets | 29/58 | €39,439 | €34,429 | -€5,010 | -12.7% |
| Stocks and contracts in progress | 3 | €28,650 | €28,079 | -€570 | -2.0% |
| Stocks | 30/36 | €28,650 | €28,079 | -€570 | -2.0% |
| Amounts receivable within one year | 40/41 | €8,708 | €1,661 | -€7,048 | -80.9% |
| Other amounts receivable | 41 | €8,708 | €1,661 | -€7,048 | -80.9% |
| Cash at bank and in hand | 54/58 | €1,683 | €4,268 | +€2,585 | +154% |
| Deferred charges and accrued income | 490/1 | €398 | €421 | +€23 | +5.7% |
| Total equity and liabilities | 10/49 | €49,274 | €40,985 | -€8,288 | -16.8% |
| Equity | 10/15 | €2,124 | €3,399 | +€1,275 | +60.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124 | €1,399 | +€1,275 | +1,025% |
| Amounts payable | 17/49 | €47,149 | €37,586 | -€9,563 | -20.3% |
| Amounts payable within one year | 42/48 | €47,149 | €37,586 | -€9,563 | -20.3% |
| Trade debts | 44 | €12,037 | €6,593 | -€5,444 | -45.2% |
| Suppliers | 440/4 | €12,037 | €6,593 | -€5,444 | -45.2% |
| Taxes, remuneration and social security | 45 | €5,298 | €1,560 | -€3,737 | -70.5% |
| Taxes | 450/3 | €5,298 | €1,560 | -€3,737 | -70.5% |
| Other amounts payable | 47/48 | €29,814 | €29,433 | -€382 | -1.3% |
| Remuneration, social security and pensions | 62 | - | €8 | +€8 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,278 | €3,278 | = | 0.0% |
| Other operating charges | 640/8 | €1,868 | €511 | -€1,357 | -72.6% |
| Gross operating margin | 9900 | €10,393 | €9,674 | -€719 | -6.9% |
| Operating profit (loss) | 9901 | €5,247 | €5,877 | +€630 | +12.0% |
| Financial charges | 65/66B | €2,753 | €2,936 | +€183 | +6.7% |
| Recurring financial charges | 65 | €2,753 | €2,936 | +€183 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €2,494 | €2,940 | +€446 | +17.9% |
| Income taxes | 67/77 | €31 | €1,665 | +€1,634 | +5,256% |
| Profit (loss) for the period | 9904 | €2,463 | €1,275 | -€1,188 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,463 | €1,275 | -€1,188 | -48.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.