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.
Hoste
Largest movements
- Cash +€33,054
up €33,054 (+110.4%), from €29,929 to €62,982
mainly Net result for the year (+€63,375) and Debts after one year (+€14,616)
- Receivables within one year +€26,799
up €26,799 (+39.2%), from €68,423 to €95,221
of which Trade receivables: +€22,939
- Tangible fixed assets +€26,716
up €26,716 (+71.6%), from €37,325 to €64,041
of which Furniture and vehicles: +€27,616
- Intangible fixed assets -€2,500
down €2,500 (-11.1%), from €22,493 to €19,993
- Reserves +€63,375
up €63,375 (+121.4%), from €52,203 to €115,578
- Debts after one year +€14,616
up €14,616 (+47.7%), from €30,620 to €45,236
- Current portion of long-term debt +€8,195
up €8,195 (+65.2%), from €12,568 to €20,763
- Tax, wage and social debts +€3,045
up €3,045 (+19.6%), from €15,541 to €18,586
of which Remuneration and social security: +€2,869
- Trade debts -€3,004
down €3,004 (-6.3%), from €47,878 to €44,874
- Gross operating margin +€55,431
up €55,431 (+66.8%), from €82,930 to €138,361
- Staff costs +€30,474
up €30,474 (+248.7%), from €12,254 to €42,727
- Taxes +€5,148
up €5,148 (+43.7%), from €11,784 to €16,933
- Depreciation +€1,860
up €1,860 (+17.2%), from €10,814 to €12,674
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 | €159,810 | €246,037 | +€86,226 | +54.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €60,168 | €84,384 | +€24,216 | +40.2% |
| Intangible fixed assets | 21 | €22,493 | €19,993 | -€2,500 | -11.1% |
| Tangible fixed assets | 22/27 | €37,325 | €64,041 | +€26,716 | +71.6% |
| Plant, machinery and equipment | 23 | €8,098 | €7,198 | -€900 | -11.1% |
| Furniture and vehicles | 24 | €29,228 | €56,844 | +€27,616 | +94.5% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €99,642 | €161,652 | +€62,010 | +62.2% |
| Amounts receivable within one year | 40/41 | €68,423 | €95,221 | +€26,799 | +39.2% |
| Trade receivables | 40 | €46,968 | €69,906 | +€22,939 | +48.8% |
| Other amounts receivable | 41 | €21,455 | €25,315 | +€3,860 | +18.0% |
| Cash at bank and in hand | 54/58 | €29,929 | €62,982 | +€33,054 | +110.4% |
| Deferred charges and accrued income | 490/1 | €1,291 | €3,449 | +€2,158 | +167.2% |
| Total equity and liabilities | 10/49 | €159,810 | €246,037 | +€86,226 | +54.0% |
| Equity | 10/15 | €53,203 | €116,578 | +€63,375 | +119.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €52,203 | €115,578 | +€63,375 | +121.4% |
| Distributable reserves | 133 | €52,203 | €115,578 | +€63,375 | +121.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €106,607 | €129,458 | +€22,852 | +21.4% |
| Amounts payable after more than one year | 17 | €30,620 | €45,236 | +€14,616 | +47.7% |
| Financial debts | 170/4 | €30,620 | €45,236 | +€14,616 | +47.7% |
| Amounts payable within one year | 42/48 | €75,987 | €84,223 | +€8,236 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €12,568 | €20,763 | +€8,195 | +65.2% |
| Trade debts | 44 | €47,878 | €44,874 | -€3,004 | -6.3% |
| Suppliers | 440/4 | €47,878 | €44,874 | -€3,004 | -6.3% |
| Taxes, remuneration and social security | 45 | €15,541 | €18,586 | +€3,045 | +19.6% |
| Taxes | 450/3 | €13,541 | €13,717 | +€177 | +1.3% |
| Remuneration and social security | 454/9 | €2,000 | €4,869 | +€2,869 | +143.4% |
| Remuneration, social security and pensions | 62 | €12,254 | €42,727 | +€30,474 | +248.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,814 | €12,674 | +€1,860 | +17.2% |
| Other operating charges | 640/8 | €1,423 | €1,439 | +€16 | +1.1% |
| Gross operating margin | 9900 | €82,930 | €138,361 | +€55,431 | +66.8% |
| Operating profit (loss) | 9901 | €58,439 | €81,520 | +€23,081 | +39.5% |
| Financial income | 75/76B | €1,275 | €1,163 | -€111 | -8.7% |
| Recurring financial income | 75 | €1,275 | €1,163 | -€111 | -8.7% |
| Financial charges | 65/66B | €2,701 | €2,376 | -€324 | -12.0% |
| Recurring financial charges | 65 | €2,701 | €2,376 | -€324 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €57,013 | €80,308 | +€23,294 | +40.9% |
| Income taxes | 67/77 | €11,784 | €16,933 | +€5,148 | +43.7% |
| Profit (loss) for the period | 9904 | €45,229 | €63,375 | +€18,146 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,229 | €63,375 | +€18,146 | +40.1% |
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 6 October 2026 via checked.be.