HOSSEIN & FILS: 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.
HOSSEIN & FILS
Largest movements
- Cash -€394
down €394 (-10.4%), from €3,778 to €3,385
mainly Net result for the year (-€680)
- Tangible fixed assets -€207
no longer reported in 2025 (was €207)
- Receivables within one year -€65
down €65 (-5.9%), from €1,111 to €1,046
of which Trade receivables: -€116
- Profit (loss) carried forward -€680
down €680 (-1.4%), from -€50,372 to -€51,052
- Gross operating margin +€757
up €757 (+70.4%), from -€1,076 to -€318
- Other operating charges +€116
new in 2025: €116
- Depreciation -€95
down €95 (-31.5%), from €302 to €207
- Financial charges -€11
down €11 (-22.2%), from €51 to €40
of which Non-recurring financial charges: -€51
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 | €5,597 | €4,931 | -€666 | -11.9% |
| Fixed assets | 21/28 | €707 | €500 | -€207 | -29.3% |
| Tangible fixed assets | 22/27 | €207 | - | -€207 | |
| Furniture and vehicles | 24 | €207 | - | -€207 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €4,890 | €4,431 | -€459 | -9.4% |
| Amounts receivable within one year | 40/41 | €1,111 | €1,046 | -€65 | -5.9% |
| Trade receivables | 40 | €116 | - | -€116 | |
| Other amounts receivable | 41 | €996 | €1,046 | +€50 | +5.1% |
| Cash at bank and in hand | 54/58 | €3,778 | €3,385 | -€394 | -10.4% |
| Total equity and liabilities | 10/49 | €5,597 | €4,931 | -€666 | -11.9% |
| Equity | 10/15 | -€35,372 | -€36,052 | -€680 | -1.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,372 | -€51,052 | -€680 | -1.4% |
| Amounts payable | 17/49 | €40,969 | €40,983 | +€14 | 0.0% |
| Amounts payable within one year | 42/48 | €40,969 | €40,983 | +€14 | 0.0% |
| Trade debts | 44 | €742 | €756 | +€14 | +1.9% |
| Suppliers | 440/4 | €742 | €756 | +€14 | +1.9% |
| Other amounts payable | 47/48 | €40,227 | €40,227 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €302 | €207 | -€95 | -31.5% |
| Other operating charges | 640/8 | - | €116 | +€116 | |
| Gross operating margin | 9900 | -€1,076 | -€318 | +€757 | +70.4% |
| Operating profit (loss) | 9901 | -€1,378 | -€641 | +€737 | +53.5% |
| Financial charges | 65/66B | €51 | €40 | -€11 | -22.2% |
| Recurring financial charges | 65 | €51 | €40 | -€11 | -22.2% |
| Non-recurring financial charges | 66B | €51 | - | -€51 | |
| Profit (loss) for the period before taxes | 9903 | -€1,429 | -€680 | +€749 | +52.4% |
| Profit (loss) for the period | 9904 | -€1,429 | -€680 | +€749 | +52.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,429 | -€680 | +€749 | +52.4% |
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 1 November 2026 via checked.be.