HOSTAGRI: what changed
Two fiscal 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.
HOSTAGRI
Largest movements
- Cash +€46,300
up €46,300 (+308.7%), from €14,999 to €61,299
mainly Trade debts (+€52,743) and Other debts (+€33,670)
- Tangible fixed assets +€39,297
up €39,297 (+65.7%), from €59,854 to €99,151
of which Furniture and vehicles: +€35,715
- Receivables within one year +€19,566
up €19,566 (+31.3%), from €62,591 to €82,157
of which Trade receivables: +€20,385
- Deferred charges and accrued income +€7,012
up €7,012 (+17.9%), from €39,112 to €46,124
- Trade debts +€52,743
up €52,743 (+134.7%), from €39,155 to €91,898
- Other debts +€33,670
up €33,670 (+31.6%), from €106,479 to €140,149
- Accrued charges and deferred income +€15,889
new in 2025: €15,889
- Reserves +€13,411
up €13,411 (+52.9%), from €25,333 to €38,744
- Tax, wage and social debts -€4,895
down €4,895 (-77.3%), from €6,333 to €1,438
- Depreciation +€11,810
up €11,810 (+195.4%), from €6,044 to €17,854
- Taxes -€5,220
down €5,220 (-82.4%), from €6,333 to €1,113
- Gross operating margin -€4,982
down €4,982 (-13.0%), from €38,314 to €33,332
- Financial charges +€401
new in 2025: €401
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 | €182,300 | €293,118 | +€110,818 | +60.8% |
| Fixed assets | 21/28 | €59,854 | €99,151 | +€39,297 | +65.7% |
| Tangible fixed assets | 22/27 | €59,854 | €99,151 | +€39,297 | +65.7% |
| Plant, machinery and equipment | 23 | €16,141 | €19,723 | +€3,582 | +22.2% |
| Furniture and vehicles | 24 | €43,713 | €79,428 | +€35,715 | +81.7% |
| Current assets | 29/58 | €122,446 | €193,967 | +€71,521 | +58.4% |
| Stocks and contracts in progress | 3 | €5,744 | €4,387 | -€1,357 | -23.6% |
| Stocks | 30/36 | €5,744 | €4,387 | -€1,357 | -23.6% |
| Amounts receivable within one year | 40/41 | €62,591 | €82,157 | +€19,566 | +31.3% |
| Trade receivables | 40 | €58,603 | €78,988 | +€20,385 | +34.8% |
| Other amounts receivable | 41 | €3,988 | €3,169 | -€819 | -20.5% |
| Cash at bank and in hand | 54/58 | €14,999 | €61,299 | +€46,300 | +308.7% |
| Deferred charges and accrued income | 490/1 | €39,112 | €46,124 | +€7,012 | +17.9% |
| Total equity and liabilities | 10/49 | €182,300 | €293,118 | +€110,818 | +60.8% |
| Equity | 10/15 | €30,333 | €43,744 | +€13,411 | +44.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,333 | €38,744 | +€13,411 | +52.9% |
| Distributable reserves | 133 | €25,333 | €38,744 | +€13,411 | +52.9% |
| Amounts payable | 17/49 | €151,967 | €249,374 | +€97,407 | +64.1% |
| Amounts payable within one year | 42/48 | €151,967 | €233,485 | +€81,518 | +53.6% |
| Trade debts | 44 | €39,155 | €91,898 | +€52,743 | +134.7% |
| Suppliers | 440/4 | €39,155 | €91,898 | +€52,743 | +134.7% |
| Taxes, remuneration and social security | 45 | €6,333 | €1,438 | -€4,895 | -77.3% |
| Taxes | 450/3 | €6,333 | €1,438 | -€4,895 | -77.3% |
| Other amounts payable | 47/48 | €106,479 | €140,149 | +€33,670 | +31.6% |
| Accrued charges and deferred income | 492/3 | - | €15,889 | +€15,889 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,044 | €17,854 | +€11,810 | +195.4% |
| Other operating charges | 640/8 | €852 | €554 | -€298 | -35.0% |
| Gross operating margin | 9900 | €38,314 | €33,332 | -€4,982 | -13.0% |
| Operating profit (loss) | 9901 | €31,418 | €14,924 | -€16,494 | -52.5% |
| Financial income | 75/76B | €248 | €1 | -€247 | -99.6% |
| Recurring financial income | 75 | €248 | €1 | -€247 | -99.6% |
| Financial charges | 65/66B | - | €401 | +€401 | |
| Recurring financial charges | 65 | - | €401 | +€401 | |
| Profit (loss) for the period before taxes | 9903 | €31,666 | €14,524 | -€17,142 | -54.1% |
| Income taxes | 67/77 | €6,333 | €1,113 | -€5,220 | -82.4% |
| Profit (loss) for the period | 9904 | €25,333 | €13,411 | -€11,922 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,333 | €13,411 | -€11,922 | -47.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.