HOSPIPLAN: 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.
HOSPIPLAN
Largest movements
- Financial fixed assets -€257,389
down €257,389 (-6.0%), from €4.3m to €4.1m
- Profit (loss) carried forward -€205,799
down €205,799 (-15.2%), from -€1.4m to -€1.6m
- Financial income -€496,226
down €496,226 (-99.5%), from €498,767 to €2,541
of which Non-recurring financial income: -€497,553
- Financial charges +€257,193
up €257,193 (+41513.6%), from €620 to €257,813
of which Non-recurring financial charges: +€257,389
- Gross operating margin -€44,208
down €44,208 (-46.7%), from €94,701 to €50,493
- Taxes -€25,235
no longer reported in 2025 (was €25,235)
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 | €5,573,448 | €5,287,607 | -€285,841 | -5.1% |
| Fixed assets | 21/28 | €4,323,207 | €4,065,818 | -€257,389 | -6.0% |
| Financial fixed assets | 28 | €4,323,207 | €4,065,818 | -€257,389 | -6.0% |
| Current assets | 29/58 | €1,250,241 | €1,221,790 | -€28,452 | -2.3% |
| Stocks and contracts in progress | 3 | €85,603 | €95,867 | +€10,264 | +12.0% |
| Stocks | 30/36 | €85,603 | €95,867 | +€10,264 | +12.0% |
| Amounts receivable within one year | 40/41 | €709,834 | €701,090 | -€8,744 | -1.2% |
| Trade receivables | 40 | €330,102 | €279,811 | -€50,291 | -15.2% |
| Other amounts receivable | 41 | €379,733 | €421,279 | +€41,547 | +10.9% |
| Current investments | 50/53 | €150,926 | €152,710 | +€1,783 | +1.2% |
| Cash at bank and in hand | 54/58 | €303,564 | €271,809 | -€31,755 | -10.5% |
| Deferred charges and accrued income | 490/1 | €314 | €314 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €5,573,448 | €5,287,607 | -€285,841 | -5.1% |
| Equity | 10/15 | €5,415,687 | €5,209,887 | -€205,799 | -3.8% |
| Contributions | 10/11 | €6,515,250 | €6,515,250 | = | 0.0% |
| Reserves | 13 | €250,693 | €250,693 | = | 0.0% |
| Distributable reserves | 133 | €250,693 | €250,693 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,350,257 | -€1,556,056 | -€205,799 | -15.2% |
| Amounts payable | 17/49 | €157,761 | €77,720 | -€80,041 | -50.7% |
| Amounts payable within one year | 42/48 | €157,761 | €77,720 | -€80,041 | -50.7% |
| Trade debts | 44 | €125,841 | €70,536 | -€55,305 | -43.9% |
| Suppliers | 440/4 | €125,841 | €70,536 | -€55,305 | -43.9% |
| Taxes, remuneration and social security | 45 | €31,920 | €7,184 | -€24,736 | -77.5% |
| Taxes | 450/3 | €31,920 | €7,184 | -€24,736 | -77.5% |
| Other operating charges | 640/8 | €1,060 | €1,020 | -€40 | -3.8% |
| Gross operating margin | 9900 | €94,701 | €50,493 | -€44,208 | -46.7% |
| Operating profit (loss) | 9901 | €93,642 | €49,473 | -€44,169 | -47.2% |
| Financial income | 75/76B | €498,767 | €2,541 | -€496,226 | -99.5% |
| Recurring financial income | 75 | €1,214 | €2,541 | +€1,327 | +109.3% |
| Non-recurring financial income | 76B | €497,553 | - | -€497,553 | |
| Financial charges | 65/66B | €620 | €257,813 | +€257,193 | +41513.6% |
| Recurring financial charges | 65 | €620 | €424 | -€196 | -31.6% |
| Non-recurring financial charges | 66B | - | €257,389 | +€257,389 | |
| Profit (loss) for the period before taxes | 9903 | €591,789 | -€205,799 | -€797,588 | |
| Income taxes | 67/77 | €25,235 | - | -€25,235 | |
| Profit (loss) for the period | 9904 | €566,554 | -€205,799 | -€772,353 | |
| Profit (loss) for the period to be appropriated | 9905 | €566,554 | -€205,799 | -€772,353 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.