Hospy: 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.
Hospy
Largest movements
- Deferred charges and accrued income +€8,095
up €8,095 (+269.8%), from €3,000 to €11,095
- Receivables within one year +€6,979
up €6,979 (+12.0%), from €58,296 to €65,275
of which Other amounts receivable: +€6,472
- Tangible fixed assets -€3,847
down €3,847 (-35.7%), from €10,775 to €6,928
- Cash +€2,844
up €2,844 (+9.9%), from €28,685 to €31,530
mainly Net result for the year (+€16,147) and Short-term financial debts (+€10,439)
- Reserves +€16,147
up €16,147 (+46.1%), from €35,039 to €51,186
- Trade debts -€14,555
down €14,555 (-31.7%), from €45,844 to €31,289
- Short-term financial debts +€10,439
new in 2025: €10,439
- Tax, wage and social debts +€6,835
up €6,835 (+42.8%), from €15,960 to €22,795
of which Remuneration and social security: +€4,611
- Current portion of long-term debt -€3,853
no longer reported in 2025 (was €3,853)
- Gross operating margin +€13,956
up €13,956 (+5.4%), from €256,863 to €270,818
- Taxes +€7,656
up €7,656 (+367.5%), from €2,083 to €9,740
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 | €106,999 | €121,909 | +€14,910 | +13.9% |
| Fixed assets | 21/28 | €11,475 | €7,628 | -€3,847 | -33.5% |
| Tangible fixed assets | 22/27 | €10,775 | €6,928 | -€3,847 | -35.7% |
| Plant, machinery and equipment | 23 | €10,775 | €6,928 | -€3,847 | -35.7% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €95,524 | €114,281 | +€18,757 | +19.6% |
| Stocks and contracts in progress | 3 | €5,542 | €6,382 | +€840 | +15.2% |
| Stocks | 30/36 | €5,542 | €6,382 | +€840 | +15.2% |
| Amounts receivable within one year | 40/41 | €58,296 | €65,275 | +€6,979 | +12.0% |
| Trade receivables | 40 | - | €507 | +€507 | |
| Other amounts receivable | 41 | €58,296 | €64,768 | +€6,472 | +11.1% |
| Cash at bank and in hand | 54/58 | €28,685 | €31,530 | +€2,844 | +9.9% |
| Deferred charges and accrued income | 490/1 | €3,000 | €11,095 | +€8,095 | +269.8% |
| Total equity and liabilities | 10/49 | €106,999 | €121,909 | +€14,910 | +13.9% |
| Equity | 10/15 | €41,239 | €57,386 | +€16,147 | +39.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,039 | €51,186 | +€16,147 | +46.1% |
| Distributable reserves | 133 | €35,039 | €51,186 | +€16,147 | +46.1% |
| Amounts payable | 17/49 | €65,760 | €64,523 | -€1,237 | -1.9% |
| Amounts payable within one year | 42/48 | €65,656 | €64,523 | -€1,133 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €3,853 | - | -€3,853 | |
| Financial debts | 43 | - | €10,439 | +€10,439 | |
| Credit institutions | 430/8 | - | €10,439 | +€10,439 | |
| Trade debts | 44 | €45,844 | €31,289 | -€14,555 | -31.7% |
| Suppliers | 440/4 | €45,844 | €31,289 | -€14,555 | -31.7% |
| Taxes, remuneration and social security | 45 | €15,960 | €22,795 | +€6,835 | +42.8% |
| Taxes | 450/3 | €6,043 | €8,267 | +€2,224 | +36.8% |
| Remuneration and social security | 454/9 | €9,917 | €14,528 | +€4,611 | +46.5% |
| Accrued charges and deferred income | 492/3 | €104 | - | -€104 | |
| Remuneration, social security and pensions | 62 | €235,440 | €233,504 | -€1,935 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,683 | €3,847 | +€164 | +4.5% |
| Other operating charges | 640/8 | €3,251 | €5,357 | +€2,106 | +64.8% |
| Gross operating margin | 9900 | €256,863 | €270,818 | +€13,956 | +5.4% |
| Operating profit (loss) | 9901 | €14,489 | €28,110 | +€13,620 | +94.0% |
| Financial income | 75/76B | €7 | €7 | +€1 | +9.0% |
| Recurring financial income | 75 | €7 | €7 | +€1 | +9.0% |
| Financial charges | 65/66B | €1,902 | €2,230 | +€328 | +17.3% |
| Recurring financial charges | 65 | €1,902 | €2,230 | +€328 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €12,594 | €25,887 | +€13,293 | +105.5% |
| Income taxes | 67/77 | €2,083 | €9,740 | +€7,656 | +367.5% |
| Profit (loss) for the period | 9904 | €10,511 | €16,147 | +€5,636 | +53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,511 | €16,147 | +€5,636 | +53.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.