HOST CONSULTING: 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.
HOST CONSULTING
Largest movements
- Cash +€48,466
up €48,466 (+71.7%), from €67,549 to €116,016
mainly Net result for the year (+€62,408) and Depreciation (+€2,217)
- Tangible fixed assets +€8,339
up €8,339 (+244.7%), from €3,408 to €11,746
of which Furniture and vehicles: +€6,326
- Reserves +€62,408
up €62,408 (+55.3%), from €112,850 to €175,258
- Tax, wage and social debts -€3,675
down €3,675 (-18.3%), from €20,032 to €16,357
- Gross operating margin +€33,517
up €33,517 (+53.0%), from €63,210 to €96,727
- Taxes +€14,581
up €14,581 (+84.7%), from €17,206 to €31,787
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 | €141,913 | €199,037 | +€57,125 | +40.3% |
| Fixed assets | 21/28 | €3,408 | €11,746 | +€8,339 | +244.7% |
| Tangible fixed assets | 22/27 | €3,408 | €11,746 | +€8,339 | +244.7% |
| Land and buildings | 22 | €2,878 | €4,891 | +€2,013 | +69.9% |
| Furniture and vehicles | 24 | €529 | €6,855 | +€6,326 | +1195.3% |
| Current assets | 29/58 | €138,505 | €187,291 | +€48,786 | +35.2% |
| Amounts receivable within one year | 40/41 | €71 | €78 | +€7 | +9.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €71 | €78 | +€7 | +9.8% |
| Current investments | 50/53 | €69,834 | €69,834 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €67,549 | €116,016 | +€48,466 | +71.7% |
| Deferred charges and accrued income | 490/1 | €1,051 | €1,363 | +€313 | +29.8% |
| Total equity and liabilities | 10/49 | €141,913 | €199,037 | +€57,125 | +40.3% |
| Equity | 10/15 | €117,850 | €180,258 | +€62,408 | +53.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €112,850 | €175,258 | +€62,408 | +55.3% |
| Distributable reserves | 133 | €112,850 | €175,258 | +€62,408 | +55.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,062 | €18,779 | -€5,284 | -22.0% |
| Amounts payable within one year | 42/48 | €24,062 | €18,779 | -€5,284 | -22.0% |
| Trade debts | 44 | €1,342 | €1,345 | +€3 | +0.2% |
| Suppliers | 440/4 | €1,342 | €1,345 | +€3 | +0.2% |
| Taxes, remuneration and social security | 45 | €20,032 | €16,357 | -€3,675 | -18.3% |
| Taxes | 450/3 | €20,032 | €16,357 | -€3,675 | -18.3% |
| Other amounts payable | 47/48 | €2,689 | €1,077 | -€1,612 | -59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,484 | €2,217 | -€266 | -10.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €63,210 | €96,727 | +€33,517 | +53.0% |
| Operating profit (loss) | 9901 | €60,339 | €94,110 | +€33,771 | +56.0% |
| Financial income | 75/76B | €2,050 | €2,603 | +€553 | +27.0% |
| Recurring financial income | 75 | €2,050 | €2,603 | +€553 | +27.0% |
| Financial charges | 65/66B | €1,613 | €2,518 | +€905 | +56.1% |
| Recurring financial charges | 65 | €1,613 | €2,518 | +€905 | +56.1% |
| Profit (loss) for the period before taxes | 9903 | €60,776 | €94,195 | +€33,419 | +55.0% |
| Income taxes | 67/77 | €17,206 | €31,787 | +€14,581 | +84.7% |
| Profit (loss) for the period | 9904 | €43,570 | €62,408 | +€18,838 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,570 | €62,408 | +€18,838 | +43.2% |
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 12 October 2026 via checked.be.