Hoste-Concept: 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.
Hoste-Concept
Largest movements
- Receivables within one year -€48,096
down €48,096 (-50.1%), from €95,981 to €47,885
of which Trade receivables: -€90,526
- Tangible fixed assets -€25,632
down €25,632 (-10.0%), from €257,602 to €231,970
of which Furniture and vehicles: -€15,149
- Receivables after one year -€16,293
down €16,293 (-36.2%), from €45,000 to €28,707
- Trade debts -€93,801
down €93,801 (-94.6%), from €99,184 to €5,383
- Other debts +€86,088
up €86,088 (+627%), from €13,736 to €99,824
- Profit (loss) carried forward -€39,558
new in 2025: -€39,558
- Debts after one year -€37,883
down €37,883 (-14.7%), from €257,433 to €219,550
- Reserves -€15,471
down €15,471 (-100%), from €15,471 to €0
- Gross operating margin -€56,354
down €56,354, from €29,773 to -€26,581
- Financial income -€3,431
down €3,431 (-68.6%), from €5,000 to €1,569
- Depreciation -€3,423
down €3,423 (-14.8%), from €23,113 to €19,689
- Financial charges -€1,381
down €1,381 (-12.9%), from €10,742 to €9,361
- Staff costs -€882
down €882 (-100%), from €882 to €0
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 | €400,772 | €310,952 | -€89,820 | -22.4% |
| Fixed assets | 21/28 | €257,727 | €232,095 | -€25,632 | -9.9% |
| Tangible fixed assets | 22/27 | €257,602 | €231,970 | -€25,632 | -10.0% |
| Land and buildings | 22 | €229,098 | €217,086 | -€12,012 | -5.2% |
| Plant, machinery and equipment | 23 | - | €1,530 | +€1,530 | |
| Furniture and vehicles | 24 | €28,504 | €13,355 | -€15,149 | -53.1% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €143,045 | €78,857 | -€64,189 | -44.9% |
| Amounts receivable after more than one year | 29 | €45,000 | €28,707 | -€16,293 | -36.2% |
| Other amounts receivable | 291 | €45,000 | €28,707 | -€16,293 | -36.2% |
| Amounts receivable within one year | 40/41 | €95,981 | €47,885 | -€48,096 | -50.1% |
| Trade receivables | 40 | €95,981 | €5,455 | -€90,526 | -94.3% |
| Other amounts receivable | 41 | - | €42,430 | +€42,430 | |
| Cash at bank and in hand | 54/58 | €2,065 | €2,265 | +€200 | +9.7% |
| Total equity and liabilities | 10/49 | €400,772 | €310,952 | -€89,820 | -22.4% |
| Equity | 10/15 | €20,471 | -€34,558 | -€55,029 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,471 | €0 | -€15,471 | -100% |
| Distributable reserves | 133 | €15,471 | €0 | -€15,471 | -100% |
| Profit (loss) carried forward | 14 | - | -€39,558 | -€39,558 | |
| Amounts payable | 17/49 | €380,301 | €345,509 | -€34,792 | -9.1% |
| Amounts payable after more than one year | 17 | €257,433 | €219,550 | -€37,883 | -14.7% |
| Financial debts | 170/4 | €257,433 | €219,550 | -€37,883 | -14.7% |
| Amounts payable within one year | 42/48 | €122,868 | €125,960 | +€3,091 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €5,170 | €16,891 | +€11,721 | +227% |
| Trade debts | 44 | €99,184 | €5,383 | -€93,801 | -94.6% |
| Suppliers | 440/4 | €99,184 | €5,383 | -€93,801 | -94.6% |
| Taxes, remuneration and social security | 45 | €4,777 | €3,861 | -€916 | -19.2% |
| Taxes | 450/3 | €4,777 | €3,861 | -€916 | -19.2% |
| Other amounts payable | 47/48 | €13,736 | €99,824 | +€86,088 | +627% |
| Remuneration, social security and pensions | 62 | €882 | €0 | -€882 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,113 | €19,689 | -€3,423 | -14.8% |
| Other operating charges | 640/8 | €1,760 | €967 | -€793 | -45.1% |
| Gross operating margin | 9900 | €29,773 | -€26,581 | -€56,354 | |
| Operating profit (loss) | 9901 | €4,018 | -€47,237 | -€51,255 | |
| Financial income | 75/76B | €5,000 | €1,569 | -€3,431 | -68.6% |
| Recurring financial income | 75 | €5,000 | €1,569 | -€3,431 | -68.6% |
| Financial charges | 65/66B | €10,742 | €9,361 | -€1,381 | -12.9% |
| Recurring financial charges | 65 | €10,742 | €9,361 | -€1,381 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,723 | -€55,029 | -€53,305 | -3,093% |
| Income taxes | 67/77 | €693 | €0 | -€693 | -100% |
| Profit (loss) for the period | 9904 | -€2,417 | -€55,029 | -€52,612 | -2,177% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,417 | -€55,029 | -€52,612 | -2,177% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.