HOSSA COMMUNICATIONS: 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.
HOSSA COMMUNICATIONS
Largest movements
- Tangible fixed assets -€54,621
down €54,621 (-5.6%), from €981,827 to €927,206
of which Land and buildings: -€54,621
- Receivables within one year +€23,474
up €23,474 (+86.5%), from €27,123 to €50,597
- Debts after one year -€49,038
down €49,038 (-5.5%), from €886,473 to €837,436
- Reserves +€21,923
up €21,923 (+49.0%), from €44,758 to €66,681
of which Distributable reserves: +€21,923
- Tax, wage and social debts -€11,184
down €11,184 (-99.8%), from €11,204 to €20
- Gross operating margin +€2,375
up €2,375 (+2.3%), from €105,457 to €107,833
- Taxes +€1,173
up €1,173 (+12.2%), from €9,583 to €10,756
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 | €1,026,552 | €990,998 | -€35,554 | -3.5% |
| Fixed assets | 21/28 | €981,827 | €927,206 | -€54,621 | -5.6% |
| Tangible fixed assets | 22/27 | €981,827 | €927,206 | -€54,621 | -5.6% |
| Land and buildings | 22 | €981,827 | €927,206 | -€54,621 | -5.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €44,725 | €63,792 | +€19,066 | +42.6% |
| Amounts receivable within one year | 40/41 | €27,123 | €50,597 | +€23,474 | +86.5% |
| Other amounts receivable | 41 | €27,123 | €50,597 | +€23,474 | +86.5% |
| Cash at bank and in hand | 54/58 | €17,602 | €13,195 | -€4,408 | -25.0% |
| Total equity and liabilities | 10/49 | €1,026,552 | €990,998 | -€35,554 | -3.5% |
| Equity | 10/15 | €64,758 | €86,681 | +€21,923 | +33.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €44,758 | €66,681 | +€21,923 | +49.0% |
| Tax-exempt reserves | 132 | €1,700 | €1,700 | = | 0.0% |
| Distributable reserves | 133 | €43,058 | €64,981 | +€21,923 | +50.9% |
| Amounts payable | 17/49 | €961,794 | €904,317 | -€57,478 | -6.0% |
| Amounts payable after more than one year | 17 | €886,473 | €837,436 | -€49,038 | -5.5% |
| Financial debts | 170/4 | €886,473 | €837,436 | -€49,038 | -5.5% |
| Amounts payable within one year | 42/48 | €75,321 | €66,881 | -€8,440 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €48,273 | €49,038 | +€765 | +1.6% |
| Trade debts | 44 | €4,603 | €2,408 | -€2,195 | -47.7% |
| Suppliers | 440/4 | €4,603 | €2,408 | -€2,195 | -47.7% |
| Taxes, remuneration and social security | 45 | €11,204 | €20 | -€11,184 | -99.8% |
| Taxes | 450/3 | €11,204 | €20 | -€11,184 | -99.8% |
| Other amounts payable | 47/48 | €11,241 | €15,416 | +€4,175 | +37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,621 | €54,621 | = | 0.0% |
| Other operating charges | 640/8 | €6,792 | €5,727 | -€1,065 | -15.7% |
| Gross operating margin | 9900 | €105,457 | €107,833 | +€2,375 | +2.3% |
| Operating profit (loss) | 9901 | €44,044 | €47,485 | +€3,441 | +7.8% |
| Financial income | 75/76B | €17 | €60 | +€43 | +247% |
| Recurring financial income | 75 | €17 | €60 | +€43 | +247% |
| Financial charges | 65/66B | €15,647 | €14,866 | -€781 | -5.0% |
| Recurring financial charges | 65 | €15,647 | €14,866 | -€781 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €28,414 | €32,679 | +€4,265 | +15.0% |
| Income taxes | 67/77 | €9,583 | €10,756 | +€1,173 | +12.2% |
| Profit (loss) for the period | 9904 | €18,832 | €21,923 | +€3,092 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,832 | €21,923 | +€3,092 | +16.4% |
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 14 October 2026 via checked.be.