HOSSMAN: what changed
HOSSMAN
Largest movements
- Receivables within one year +€97,708
up €97,708 (+117%), from €83,449 to €181,156
of which Other amounts receivable: +€102,338
- Cash -€77,996
down €77,996 (-67.6%), from €115,348 to €37,352
mainly Receivables within one year (-€97,708) and Net result for the year (-€8,697)
- Tangible fixed assets -€2,728
down €2,728 (-97.1%), from €2,809 to €81
of which Leasing and similar rights: -€1,550
- Trade debts +€18,452
up €18,452 (+52.1%), from €35,398 to €53,850
- Tax, wage and social debts +€12,751
up €12,751 (+28.9%), from €44,186 to €56,937
of which Taxes: +€7,489
- Profit (loss) carried forward -€8,697
down €8,697 (-7.0%), from €124,387 to €115,689
- Staff costs +€39,081
up €39,081 (+44.0%), from €88,895 to €127,976
- Other operating charges +€21,008
up €21,008 (+398%), from €5,272 to €26,280
- Gross operating margin -€15,058
down €15,058 (-9.1%), from €164,721 to €149,663
- Taxes -€13,262
down €13,262 (-98.0%), from €13,538 to €276
- Depreciation -€8,850
down €8,850 (-76.4%), from €11,578 to €2,728
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,203 | €249,549 | +€20,346 | +8.9% |
| Fixed assets | 21/28 | €2,809 | €81 | -€2,728 | -97.1% |
| Tangible fixed assets | 22/27 | €2,809 | €81 | -€2,728 | -97.1% |
| Plant, machinery and equipment | 23 | €1,259 | €81 | -€1,178 | -93.6% |
| Leasing and similar rights | 25 | €1,550 | - | -€1,550 | |
| Current assets | 29/58 | €226,394 | €249,468 | +€23,074 | +10.2% |
| Stocks and contracts in progress | 3 | €27,246 | €29,381 | +€2,135 | +7.8% |
| Stocks | 30/36 | €27,246 | €29,381 | +€2,135 | +7.8% |
| Amounts receivable within one year | 40/41 | €83,449 | €181,156 | +€97,708 | +117% |
| Trade receivables | 40 | €33,864 | €29,234 | -€4,630 | -13.7% |
| Other amounts receivable | 41 | €49,585 | €151,922 | +€102,338 | +206% |
| Cash at bank and in hand | 54/58 | €115,348 | €37,352 | -€77,996 | -67.6% |
| Deferred charges and accrued income | 490/1 | €352 | €1,578 | +€1,227 | +349% |
| Total equity and liabilities | 10/49 | €229,203 | €249,549 | +€20,346 | +8.9% |
| Equity | 10/15 | €141,247 | €132,549 | -€8,697 | -6.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | €15,000 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,387 | €115,689 | -€8,697 | -7.0% |
| Amounts payable | 17/49 | €87,956 | €116,999 | +€29,043 | +33.0% |
| Amounts payable within one year | 42/48 | €87,956 | €116,999 | +€29,043 | +33.0% |
| Current portion of amounts payable after more than one year | 42 | €3,472 | €2,313 | -€1,159 | -33.4% |
| Trade debts | 44 | €35,398 | €53,850 | +€18,452 | +52.1% |
| Suppliers | 440/4 | €35,398 | €53,850 | +€18,452 | +52.1% |
| Taxes, remuneration and social security | 45 | €44,186 | €56,937 | +€12,751 | +28.9% |
| Taxes | 450/3 | €36,993 | €44,482 | +€7,489 | +20.2% |
| Remuneration and social security | 454/9 | €7,193 | €12,454 | +€5,261 | +73.1% |
| Other amounts payable | 47/48 | €4,900 | €3,900 | -€1,000 | -20.4% |
| Remuneration, social security and pensions | 62 | €88,895 | €127,976 | +€39,081 | +44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,578 | €2,728 | -€8,850 | -76.4% |
| Other operating charges | 640/8 | €5,272 | €26,280 | +€21,008 | +398% |
| Non-recurring operating charges | 66A | €33,941 | - | -€33,941 | |
| Gross operating margin | 9900 | €164,721 | €149,663 | -€15,058 | -9.1% |
| Operating profit (loss) | 9901 | €25,036 | -€7,320 | -€32,356 | |
| Financial charges | 65/66B | €2,435 | €1,101 | -€1,334 | -54.8% |
| Recurring financial charges | 65 | €2,435 | €1,101 | -€1,334 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | €22,601 | -€8,421 | -€31,022 | |
| Income taxes | 67/77 | €13,538 | €276 | -€13,262 | -98.0% |
| Profit (loss) for the period | 9904 | €9,063 | -€8,697 | -€17,760 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,063 | -€8,697 | -€17,760 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.