HOSSOCIETY: 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.
HOSSOCIETY
Largest movements
- Receivables within one year -€31,137
down €31,137 (-54.2%), from €57,462 to €26,325
of which Trade receivables: -€30,337
- Receivables after one year +€12,750
new in 2025: €12,750
- Tangible fixed assets +€4,560
up €4,560 (+1,503%), from €303 to €4,863
of which Furniture and vehicles: +€4,673
- Stocks and contracts +€2,897
new in 2025: €2,897
- Cash +€1,895
up €1,895 (+276%), from €686 to €2,581
mainly Receivables within one year (+€31,137) and Net result for the year (+€14,900)
- Profit (loss) carried forward +€14,900
up €14,900, from -€3,954 to €10,946
- Advances received -€13,050
down €13,050 (-75.4%), from €17,300 to €4,251
- Other debts -€8,881
down €8,881 (-99.5%), from €8,923 to €42
- Trade debts -€8,518
down €8,518 (-31.5%), from €27,071 to €18,553
- Tax, wage and social debts +€6,861
up €6,861 (+137%), from €5,013 to €11,874
- Financial income +€6,932
up €6,932 (+19,771%), from €35 to €6,967
of which Non-recurring financial income: +€6,500
- Taxes +€4,089
up €4,089 (+49,148%), from €8 to €4,097
- Gross operating margin +€1,356
up €1,356 (+8.4%), from €16,177 to €17,533
- Financial charges -€1,344
down €1,344 (-35.5%), from €3,788 to €2,444
- Depreciation +€1,253
up €1,253 (+145%), from €861 to €2,113
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 | €61,389 | €52,674 | -€8,715 | -14.2% |
| Fixed assets | 21/28 | €2,499 | €7,209 | +€4,710 | +188% |
| Intangible fixed assets | 21 | €1,833 | €1,983 | +€150 | +8.2% |
| Tangible fixed assets | 22/27 | €303 | €4,863 | +€4,560 | +1,503% |
| Plant, machinery and equipment | 23 | €158 | €45 | -€113 | -71.7% |
| Furniture and vehicles | 24 | €145 | €4,819 | +€4,673 | +3,217% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €58,890 | €45,465 | -€13,425 | -22.8% |
| Amounts receivable after more than one year | 29 | - | €12,750 | +€12,750 | |
| Other amounts receivable | 291 | - | €12,750 | +€12,750 | |
| Stocks and contracts in progress | 3 | - | €2,897 | +€2,897 | |
| Stocks | 30/36 | - | €2,897 | +€2,897 | |
| Amounts receivable within one year | 40/41 | €57,462 | €26,325 | -€31,137 | -54.2% |
| Trade receivables | 40 | €56,662 | €26,325 | -€30,337 | -53.5% |
| Other amounts receivable | 41 | €800 | - | -€800 | |
| Cash at bank and in hand | 54/58 | €686 | €2,581 | +€1,895 | +276% |
| Deferred charges and accrued income | 490/1 | €742 | €912 | +€170 | +22.9% |
| Total equity and liabilities | 10/49 | €61,389 | €52,674 | -€8,715 | -14.2% |
| Equity | 10/15 | €3,053 | €17,954 | +€14,900 | +488% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €807 | €807 | = | 0.0% |
| Non-distributable reserves | 130/1 | €807 | €807 | = | 0.0% |
| Reserves not available under the articles | 1311 | €807 | €807 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,954 | €10,946 | +€14,900 | |
| Amounts payable | 17/49 | €58,336 | €34,720 | -€23,615 | -40.5% |
| Amounts payable within one year | 42/48 | €58,307 | €34,720 | -€23,587 | -40.5% |
| Trade debts | 44 | €27,071 | €18,553 | -€8,518 | -31.5% |
| Suppliers | 440/4 | €27,071 | €18,553 | -€8,518 | -31.5% |
| Advances received on contracts in progress | 46 | €17,300 | €4,251 | -€13,050 | -75.4% |
| Taxes, remuneration and social security | 45 | €5,013 | €11,874 | +€6,861 | +137% |
| Taxes | 450/3 | €5,013 | €11,874 | +€6,861 | +137% |
| Other amounts payable | 47/48 | €8,923 | €42 | -€8,881 | -99.5% |
| Accrued charges and deferred income | 492/3 | €28 | - | -€28 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €861 | €2,113 | +€1,253 | +145% |
| Other operating charges | 640/8 | €1,013 | €944 | -€69 | -6.8% |
| Gross operating margin | 9900 | €16,177 | €17,533 | +€1,356 | +8.4% |
| Operating profit (loss) | 9901 | €14,303 | €14,475 | +€173 | +1.2% |
| Financial income | 75/76B | €35 | €6,967 | +€6,932 | +19,771% |
| Recurring financial income | 75 | €35 | €467 | +€432 | +1,231% |
| Non-recurring financial income | 76B | - | €6,500 | +€6,500 | |
| Financial charges | 65/66B | €3,788 | €2,444 | -€1,344 | -35.5% |
| Recurring financial charges | 65 | €3,788 | €2,444 | -€1,344 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €10,549 | €18,998 | +€8,448 | +80.1% |
| Income taxes | 67/77 | €8 | €4,097 | +€4,089 | +49,148% |
| Profit (loss) for the period | 9904 | €10,541 | €14,900 | +€4,359 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,541 | €14,900 | +€4,359 | +41.4% |
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 30 October 2026 via checked.be.