Hospitior: 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.
Hospitior
Largest movements
- Cash +€2.3m
up €2.3m (+99.1%), from €2.3m to €4.7m
mainly Net result for the year (+€1.3m) and Receivables after one year (+€816,500)
- Receivables after one year -€816,500
down €816,500 (-39.0%), from €2.1m to €1.3m
- Stocks and contracts -€149,377
down €149,377 (-43.2%), from €346,157 to €196,780
- Reserves +€1.3m
up €1.3m (+29.1%), from €4.4m to €5.6m
of which Distributable reserves: +€1.3m
- Tax, wage and social debts +€118,797
up €118,797 (+81.3%), from €146,098 to €264,895
of which Taxes: +€119,210
- Gross operating margin +€721,999
up €721,999 (+55.0%), from €1.3m to €2.0m
- Taxes +€250,340
up €250,340 (+65.1%), from €384,679 to €635,019
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 | €6,292,794 | €7,691,699 | +€1.4m | +22.2% |
| Fixed assets | 21/28 | €1,393,254 | €1,362,943 | -€30,310 | -2.2% |
| Tangible fixed assets | 22/27 | €1,393,254 | €1,362,943 | -€30,310 | -2.2% |
| Land and buildings | 22 | €1,185,091 | €1,128,042 | -€57,049 | -4.8% |
| Plant, machinery and equipment | 23 | €94,768 | €88,134 | -€6,634 | -7.0% |
| Furniture and vehicles | 24 | €113,395 | €146,768 | +€33,373 | +29.4% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €4,899,541 | €6,328,755 | +€1.4m | +29.2% |
| Amounts receivable after more than one year | 29 | €2,093,810 | €1,277,310 | -€816,500 | -39.0% |
| Other amounts receivable | 291 | €2,093,810 | €1,277,310 | -€816,500 | -39.0% |
| Stocks and contracts in progress | 3 | €346,157 | €196,780 | -€149,377 | -43.2% |
| Stocks | 30/36 | €346,157 | €196,780 | -€149,377 | -43.2% |
| Amounts receivable within one year | 40/41 | €101,428 | €164,926 | +€63,498 | +62.6% |
| Trade receivables | 40 | €578 | €102,890 | +€102,312 | +17689.0% |
| Other amounts receivable | 41 | €100,849 | €62,036 | -€38,813 | -38.5% |
| Cash at bank and in hand | 54/58 | €2,347,548 | €4,673,707 | +€2.3m | +99.1% |
| Deferred charges and accrued income | 490/1 | €10,599 | €16,032 | +€5,433 | +51.3% |
| Total equity and liabilities | 10/49 | €6,292,794 | €7,691,699 | +€1.4m | +22.2% |
| Equity | 10/15 | €6,104,513 | €7,371,655 | +€1.3m | +20.8% |
| Contributions | 10/11 | €127,000 | €127,000 | = | 0.0% |
| Reserves | 13 | €4,353,383 | €5,620,525 | +€1.3m | +29.1% |
| Tax-exempt reserves | 132 | €125,683 | €125,683 | = | 0.0% |
| Distributable reserves | 133 | €4,227,700 | €5,494,842 | +€1.3m | +30.0% |
| Profit (loss) carried forward | 14 | €1,624,130 | €1,624,130 | = | 0.0% |
| Amounts payable | 17/49 | €188,281 | €320,043 | +€131,762 | +70.0% |
| Amounts payable within one year | 42/48 | €188,281 | €320,043 | +€131,762 | +70.0% |
| Trade debts | 44 | €4,043 | €34,646 | +€30,603 | +756.9% |
| Suppliers | 440/4 | €4,043 | €34,646 | +€30,603 | +756.9% |
| Taxes, remuneration and social security | 45 | €146,098 | €264,895 | +€118,797 | +81.3% |
| Taxes | 450/3 | €145,685 | €264,895 | +€119,210 | +81.8% |
| Remuneration and social security | 454/9 | €413 | - | -€413 | |
| Other amounts payable | 47/48 | €38,140 | €20,502 | -€17,638 | -46.2% |
| Non-recurring operating income | 76A | €39,825 | €18,239 | -€21,586 | -54.2% |
| Remuneration, social security and pensions | 62 | €8,544 | - | -€8,544 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,307 | €125,701 | -€9,605 | -7.1% |
| Other operating charges | 640/8 | €5,092 | €4,139 | -€953 | -18.7% |
| Non-recurring operating charges | 66A | €2,106 | €7,124 | +€5,018 | +238.2% |
| Gross operating margin | 9900 | €1,313,595 | €2,035,594 | +€721,999 | +55.0% |
| Operating profit (loss) | 9901 | €1,162,546 | €1,898,629 | +€736,083 | +63.3% |
| Financial income | 75/76B | €14,008 | €5,069 | -€8,940 | -63.8% |
| Recurring financial income | 75 | €14,008 | €5,069 | -€8,940 | -63.8% |
| Financial charges | 65/66B | €1,623 | €1,537 | -€86 | -5.3% |
| Recurring financial charges | 65 | €1,623 | €1,537 | -€86 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €1,174,931 | €1,902,161 | +€727,230 | +61.9% |
| Income taxes | 67/77 | €384,679 | €635,019 | +€250,340 | +65.1% |
| Profit (loss) for the period | 9904 | €790,252 | €1,267,142 | +€476,890 | +60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €790,252 | €1,267,142 | +€476,890 | +60.3% |
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 11 October 2026 via checked.be.