HOSTE: 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.
What changed
HOSTE
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€217,131
2024 · €241,428-€24,298
Equity
€771,709
2024 · €1.0m-€241,138
Cash
€533,569
2024 · €527,930+€5,639
Balance sheet total
€2.8m
2024 · €2.7m+€72,695
Largest movements
Assets
- Tangible fixed assets +€63,341
up €63,341 (+5.0%), from €1.3m to €1.3m
of which Furniture and vehicles: +€97,265
- Current investments +€52,981
up €52,981 (+265.8%), from €19,931 to €72,912
- Stocks and contracts -€28,390
down €28,390 (-5.8%), from €489,825 to €461,435
Equity and liabilities
- Reserves -€241,138
down €241,138 (-31.0%), from €776,644 to €535,506
- Other debts +€235,527
up €235,527 (+234.6%), from €100,392 to €335,920
- Trade debts +€76,236
up €76,236 (+24.7%), from €308,151 to €384,387
Income statement
- Staff costs +€46,902
up €46,902 (+7.7%), from €606,124 to €653,027
- Gross operating margin +€16,144
up €16,144 (+1.2%), from €1.3m to €1.3m
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.
Result 2024
€241,428
Gross operating margin
+€16,144
Staff costs
-€46,902
Depreciation
-€6,847
Other operating charges
+€3,877
Financial income
-€637
Financial charges
+€20
Taxes
+€10,048
Result 2025
€217,131
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.
From operations
+€894,953
Investment
-€442,362
Financing
-€446,952
Cash 2024
€527,930
From operations (derived)
+€894,953
Net result for the year
+€217,131
Depreciation
+€341,040
Stocks and contracts
+€28,390
Receivables within one year
+€9,709
Deferred charges and accrued income
-€3,833
Trade debts
+€76,236
Tax, wage and social debts
-€9,247
Other debts
+€235,527
Investment (derived)
-€442,362
Investment in fixed assets (net)
-€389,381
Current investments
-€52,981
Financing
-€446,952
Debts after one year
-€15,953
Current portion of long-term debt
+€27,269
Contributions, distributions and other
-€458,268
Cash 2025
€533,569
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,695,634 | €2,768,329 | +€72,695 | +2.7% |
| Fixed assets | 21/28 | €1,272,464 | €1,320,805 | +€48,341 | +3.8% |
| Intangible fixed assets | 21 | €15,000 | €0 | -€15,000 | -100.0% |
| Tangible fixed assets | 22/27 | €1,257,214 | €1,320,555 | +€63,341 | +5.0% |
| Plant, machinery and equipment | 23 | €613,932 | €604,366 | -€9,567 | -1.6% |
| Furniture and vehicles | 24 | €19,536 | €116,801 | +€97,265 | +497.9% |
| Leasing and similar rights | 25 | €108,238 | €74,172 | -€34,065 | -31.5% |
| Other tangible fixed assets | 26 | €515,508 | €525,216 | +€9,708 | +1.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €1,423,169 | €1,447,524 | +€24,355 | +1.7% |
| Amounts receivable after more than one year | 29 | €225,000 | €225,000 | = | 0.0% |
| Other amounts receivable | 291 | €225,000 | €225,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €489,825 | €461,435 | -€28,390 | -5.8% |
| Stocks | 30/36 | €489,825 | €461,435 | -€28,390 | -5.8% |
| Amounts receivable within one year | 40/41 | €150,852 | €141,143 | -€9,709 | -6.4% |
| Trade receivables | 40 | €79,617 | €82,840 | +€3,224 | +4.0% |
| Other amounts receivable | 41 | €71,236 | €58,303 | -€12,933 | -18.2% |
| Current investments | 50/53 | €19,931 | €72,912 | +€52,981 | +265.8% |
| Cash at bank and in hand | 54/58 | €527,930 | €533,569 | +€5,639 | +1.1% |
| Deferred charges and accrued income | 490/1 | €9,632 | €13,465 | +€3,833 | +39.8% |
| Total equity and liabilities | 10/49 | €2,695,634 | €2,768,329 | +€72,695 | +2.7% |
| Equity | 10/15 | €1,012,847 | €771,709 | -€241,138 | -23.8% |
| Contributions | 10/11 | €195,000 | €195,000 | = | 0.0% |
| Reserves | 13 | €776,644 | €535,506 | -€241,138 | -31.0% |
| Distributable reserves | 133 | €776,644 | €535,506 | -€241,138 | -31.0% |
| Profit (loss) carried forward | 14 | €41,204 | €41,204 | = | 0.0% |
| Amounts payable | 17/49 | €1,682,786 | €1,996,620 | +€313,833 | +18.6% |
| Amounts payable after more than one year | 17 | €971,645 | €955,692 | -€15,953 | -1.6% |
| Financial debts | 170/4 | €971,645 | €955,692 | -€15,953 | -1.6% |
| Amounts payable within one year | 42/48 | €711,141 | €1,040,927 | +€329,786 | +46.4% |
| Current portion of amounts payable after more than one year | 42 | €162,184 | €189,453 | +€27,269 | +16.8% |
| Financial debts | 43 | €7,500 | €7,500 | = | 0.0% |
| Credit institutions | 430/8 | €7,500 | €7,500 | = | 0.0% |
| Trade debts | 44 | €308,151 | €384,387 | +€76,236 | +24.7% |
| Suppliers | 440/4 | €308,151 | €384,387 | +€76,236 | +24.7% |
| Taxes, remuneration and social security | 45 | €132,914 | €123,668 | -€9,247 | -7.0% |
| Taxes | 450/3 | €36,877 | €22,858 | -€14,019 | -38.0% |
| Remuneration and social security | 454/9 | €96,037 | €100,810 | +€4,772 | +5.0% |
| Other amounts payable | 47/48 | €100,392 | €335,920 | +€235,527 | +234.6% |
| Non-recurring operating income | 76A | €40,722 | €27,995 | -€12,727 | -31.3% |
| Remuneration, social security and pensions | 62 | €606,124 | €653,027 | +€46,902 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €334,193 | €341,040 | +€6,847 | +2.0% |
| Other operating charges | 640/8 | €10,172 | €6,295 | -€3,877 | -38.1% |
| Gross operating margin | 9900 | €1,304,559 | €1,320,703 | +€16,144 | +1.2% |
| Operating profit (loss) | 9901 | €354,070 | €320,341 | -€33,729 | -9.5% |
| Financial income | 75/76B | €7,835 | €7,198 | -€637 | -8.1% |
| Recurring financial income | 75 | €7,835 | €7,198 | -€637 | -8.1% |
| Financial charges | 65/66B | €57,493 | €57,473 | -€20 | 0.0% |
| Recurring financial charges | 65 | €57,493 | €57,473 | -€20 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €304,412 | €270,066 | -€34,346 | -11.3% |
| Income taxes | 67/77 | €62,984 | €52,936 | -€10,048 | -16.0% |
| Profit (loss) for the period | 9904 | €241,428 | €217,131 | -€24,298 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €241,428 | €217,131 | -€24,298 | -10.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.