Hospitium Consult: 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.
Hospitium Consult
Largest movements
- Receivables within one year +€68,759
up €68,759 (+590%), from €11,647 to €80,406
of which Other amounts receivable: +€56,659
- Debts after one year -€87,479
down €87,479 (-6.3%), from €1.4m to €1.3m
- Profit (loss) carried forward +€73,734
up €73,734, from -€22,053 to €51,681
- Tax, wage and social debts +€41,678
up €41,678 (+2,008%), from €2,076 to €43,754
of which Taxes: +€43,754
- Accrued charges and deferred income +€37,000
up €37,000 (+1,057%), from €3,500 to €40,500
- Gross operating margin +€109,924
up €109,924 (+203%), from €54,043 to €163,967
- Depreciation -€59,586
down €59,586 (-86.3%), from €69,066 to €9,480
- Financial charges +€47,807
up €47,807 (+691%), from €6,917 to €54,724
- Taxes +€24,051
new in 2025: €24,051
- Other operating charges +€1,865
up €1,865 (+1,649%), from €113 to €1,978
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.
Derived cash bridge
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 | €1,457,223 | €1,519,213 | +€61,990 | +4.3% |
| Fixed assets | 21/28 | €1,423,590 | €1,414,111 | -€9,480 | -0.7% |
| Tangible fixed assets | 22/27 | €373,590 | €364,111 | -€9,480 | -2.5% |
| Land and buildings | 22 | €372,752 | €363,695 | -€9,057 | -2.4% |
| Furniture and vehicles | 24 | €839 | €416 | -€423 | -50.4% |
| Financial fixed assets | 28 | €1,050,000 | €1,050,000 | = | 0.0% |
| Current assets | 29/58 | €33,633 | €105,103 | +€71,469 | +212% |
| Amounts receivable within one year | 40/41 | €11,647 | €80,406 | +€68,759 | +590% |
| Trade receivables | 40 | - | €12,100 | +€12,100 | |
| Other amounts receivable | 41 | €11,647 | €68,306 | +€56,659 | +486% |
| Cash at bank and in hand | 54/58 | €21,986 | €23,966 | +€1,980 | +9.0% |
| Deferred charges and accrued income | 490/1 | - | €731 | +€731 | |
| Total equity and liabilities | 10/49 | €1,457,223 | €1,519,213 | +€61,990 | +4.3% |
| Equity | 10/15 | -€19,053 | €54,681 | +€73,734 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,053 | €51,681 | +€73,734 | |
| Amounts payable | 17/49 | €1,476,276 | €1,464,532 | -€11,744 | -0.8% |
| Amounts payable after more than one year | 17 | €1,385,083 | €1,297,604 | -€87,479 | -6.3% |
| Financial debts | 170/4 | €1,385,083 | €1,297,604 | -€87,479 | -6.3% |
| Amounts payable within one year | 42/48 | €87,693 | €126,428 | +€38,735 | +44.2% |
| Current portion of amounts payable after more than one year | 42 | €12,012 | €12,479 | +€467 | +3.9% |
| Trade debts | 44 | €934 | €195 | -€739 | -79.1% |
| Suppliers | 440/4 | €934 | €195 | -€739 | -79.1% |
| Taxes, remuneration and social security | 45 | €2,076 | €43,754 | +€41,678 | +2,008% |
| Taxes | 450/3 | - | €43,754 | +€43,754 | |
| Remuneration and social security | 454/9 | €2,076 | €0 | -€2,076 | -100% |
| Other amounts payable | 47/48 | €72,671 | €70,000 | -€2,671 | -3.7% |
| Accrued charges and deferred income | 492/3 | €3,500 | €40,500 | +€37,000 | +1,057% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,066 | €9,480 | -€59,586 | -86.3% |
| Other operating charges | 640/8 | €113 | €1,978 | +€1,865 | +1,649% |
| Gross operating margin | 9900 | €54,043 | €163,967 | +€109,924 | +203% |
| Operating profit (loss) | 9901 | -€15,136 | €152,509 | +€167,645 | |
| Financial charges | 65/66B | €6,917 | €54,724 | +€47,807 | +691% |
| Recurring financial charges | 65 | €6,917 | €54,724 | +€47,807 | +691% |
| Profit (loss) for the period before taxes | 9903 | -€22,053 | €97,785 | +€119,838 | |
| Income taxes | 67/77 | - | €24,051 | +€24,051 | |
| Profit (loss) for the period | 9904 | -€22,053 | €73,734 | +€95,787 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,053 | €73,734 | +€95,787 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.