Hoste Consulting Services: 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 Consulting Services
Largest movements
- Cash -€10,825
down €10,825 (-14.7%), from €73,491 to €62,666
mainly Investment in fixed assets (net) (-€12,250) and Receivables within one year (-€10,349)
- Receivables within one year +€10,349
up €10,349 (+23.5%), from €43,954 to €54,303
of which Other amounts receivable: +€17,763
- Tangible fixed assets +€7,195
up €7,195 (+35.5%), from €20,253 to €27,448
of which Other tangible fixed assets: +€3,656
- Reserves +€5,300
up €5,300 (+4.0%), from €131,610 to €136,910
of which Distributable reserves: +€5,300
- Tax, wage and social debts +€3,349
up €3,349 (+81.8%), from €4,092 to €7,440
- Gross operating margin -€22,223
down €22,223 (-59.7%), from €37,212 to €14,989
- Taxes -€17,135
down €17,135, from €16,430 to -€705
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 | €187,698 | €194,923 | +€7,225 | +3.8% |
| Fixed assets | 21/28 | €20,253 | €27,448 | +€7,195 | +35.5% |
| Tangible fixed assets | 22/27 | €20,253 | €27,448 | +€7,195 | +35.5% |
| Plant, machinery and equipment | 23 | - | €2,515 | +€2,515 | |
| Furniture and vehicles | 24 | €5,097 | €6,121 | +€1,025 | +20.1% |
| Other tangible fixed assets | 26 | €15,156 | €18,812 | +€3,656 | +24.1% |
| Current assets | 29/58 | €167,445 | €167,475 | +€30 | 0.0% |
| Amounts receivable within one year | 40/41 | €43,954 | €54,303 | +€10,349 | +23.5% |
| Trade receivables | 40 | €20,943 | €13,529 | -€7,414 | -35.4% |
| Other amounts receivable | 41 | €23,011 | €40,775 | +€17,763 | +77.2% |
| Current investments | 50/53 | €30,000 | €30,000 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €73,491 | €62,666 | -€10,825 | -14.7% |
| Deferred charges and accrued income | 490/1 | €20,000 | €20,505 | +€505 | +2.5% |
| Total equity and liabilities | 10/49 | €187,698 | €194,923 | +€7,225 | +3.8% |
| Equity | 10/15 | €178,067 | €183,410 | +€5,344 | +3.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €131,610 | €136,910 | +€5,300 | +4.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €129,750 | €135,050 | +€5,300 | +4.1% |
| Profit (loss) carried forward | 14 | €40,257 | €40,300 | +€44 | +0.1% |
| Amounts payable | 17/49 | €9,631 | €11,513 | +€1,881 | +19.5% |
| Amounts payable within one year | 42/48 | €9,631 | €11,513 | +€1,881 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €3,799 | €4,072 | +€273 | +7.2% |
| Trade debts | 44 | €1,741 | €0 | -€1,741 | -100.0% |
| Suppliers | 440/4 | €1,741 | €0 | -€1,741 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,092 | €7,440 | +€3,349 | +81.8% |
| Taxes | 450/3 | €4,092 | €7,440 | +€3,349 | +81.8% |
| Non-recurring operating income | 76A | €10,317 | €0 | -€10,317 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,212 | €5,054 | -€158 | -3.0% |
| Other operating charges | 640/8 | €1,035 | €1,377 | +€342 | +33.1% |
| Non-recurring operating charges | 66A | - | €902 | +€902 | |
| Gross operating margin | 9900 | €37,212 | €14,989 | -€22,223 | -59.7% |
| Operating profit (loss) | 9901 | €30,965 | €7,655 | -€23,309 | -75.3% |
| Financial income | 75/76B | - | €47 | +€47 | |
| Recurring financial income | 75 | - | €47 | +€47 | |
| Financial charges | 65/66B | €2,743 | €3,064 | +€320 | +11.7% |
| Recurring financial charges | 65 | €2,743 | €3,064 | +€320 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €28,221 | €4,639 | -€23,583 | -83.6% |
| Income taxes | 67/77 | €16,430 | -€705 | -€17,135 | |
| Profit (loss) for the period | 9904 | €11,791 | €5,344 | -€6,447 | -54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,791 | €5,344 | -€6,447 | -54.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.