HOSTANDA: 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.
HOSTANDA
Largest movements
- Tangible fixed assets -€22,417
down €22,417 (-3.6%), from €619,872 to €597,456
of which Land and buildings: -€17,820
- Cash -€15,618
down €15,618 (-69.8%), from €22,371 to €6,754
mainly Debts after one year (-€31,113) and Net result for the year (-€22,025)
- Receivables within one year -€11,057
down €11,057 (-5.6%), from €198,747 to €187,690
- Debts after one year -€31,113
down €31,113 (-13.3%), from €233,148 to €202,035
- Profit (loss) carried forward -€22,025
down €22,025 (-22.2%), from -€99,365 to -€121,390
- Gross operating margin +€9,541
up €9,541, from -€118 to €9,423
- Financial income -€1,124
down €1,124 (-14.9%), from €7,535 to €6,411
- Financial charges -€673
down €673 (-10.4%), from €6,444 to €5,771
- Other operating charges +€341
up €341 (+3.7%), from €9,240 to €9,581
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 | €1,012,287 | €959,409 | -€52,878 | -5.2% |
| Fixed assets | 21/28 | €619,872 | €597,456 | -€22,417 | -3.6% |
| Tangible fixed assets | 22/27 | €619,872 | €597,456 | -€22,417 | -3.6% |
| Land and buildings | 22 | €502,590 | €484,770 | -€17,820 | -3.5% |
| Plant, machinery and equipment | 23 | €117,282 | €112,686 | -€4,597 | -3.9% |
| Current assets | 29/58 | €392,415 | €361,953 | -€30,461 | -7.8% |
| Amounts receivable after more than one year | 29 | €160,761 | €160,761 | = | 0.0% |
| Other amounts receivable | 291 | €160,761 | €160,761 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €198,747 | €187,690 | -€11,057 | -5.6% |
| Other amounts receivable | 41 | €198,747 | €187,690 | -€11,057 | -5.6% |
| Cash at bank and in hand | 54/58 | €22,371 | €6,754 | -€15,618 | -69.8% |
| Deferred charges and accrued income | 490/1 | €10,536 | €6,749 | -€3,787 | -35.9% |
| Total equity and liabilities | 10/49 | €1,012,287 | €959,409 | -€52,878 | -5.2% |
| Equity | 10/15 | €724,577 | €702,552 | -€22,025 | -3.0% |
| Contributions | 10/11 | €149,000 | €149,000 | = | 0.0% |
| Capital | 10 | €149,000 | €149,000 | = | 0.0% |
| Issued capital | 100 | €149,000 | €149,000 | = | 0.0% |
| Reserves | 13 | €674,942 | €674,942 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,900 | €14,900 | = | 0.0% |
| Legal reserve | 130 | €14,900 | €14,900 | = | 0.0% |
| Distributable reserves | 133 | €660,042 | €660,042 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,365 | -€121,390 | -€22,025 | -22.2% |
| Amounts payable | 17/49 | €287,711 | €256,857 | -€30,853 | -10.7% |
| Amounts payable after more than one year | 17 | €233,148 | €202,035 | -€31,113 | -13.3% |
| Financial debts | 170/4 | €233,148 | €202,035 | -€31,113 | -13.3% |
| Amounts payable within one year | 42/48 | €54,562 | €54,340 | -€223 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €29,941 | €30,963 | +€1,022 | +3.4% |
| Trade debts | 44 | €24,537 | €23,286 | -€1,251 | -5.1% |
| Suppliers | 440/4 | €24,537 | €23,286 | -€1,251 | -5.1% |
| Taxes, remuneration and social security | 45 | €84 | €90 | +€6 | +7.2% |
| Taxes | 450/3 | €84 | €90 | +€6 | +7.2% |
| Accrued charges and deferred income | 492/3 | - | €482 | +€482 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,417 | €22,417 | = | 0.0% |
| Other operating charges | 640/8 | €9,240 | €9,581 | +€341 | +3.7% |
| Gross operating margin | 9900 | -€118 | €9,423 | +€9,541 | |
| Operating profit (loss) | 9901 | -€31,774 | -€22,574 | +€9,200 | +29.0% |
| Financial income | 75/76B | €7,535 | €6,411 | -€1,124 | -14.9% |
| Recurring financial income | 75 | €7,535 | €6,411 | -€1,124 | -14.9% |
| Financial charges | 65/66B | €6,444 | €5,771 | -€673 | -10.4% |
| Recurring financial charges | 65 | €6,444 | €5,771 | -€673 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | -€30,683 | -€21,934 | +€8,749 | +28.5% |
| Income taxes | 67/77 | €84 | €90 | +€6 | +7.2% |
| Profit (loss) for the period | 9904 | -€30,767 | -€22,025 | +€8,743 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,767 | -€22,025 | +€8,743 | +28.4% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.