HOSTE - SOCIUS: 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 - SOCIUS
Largest movements
- Tangible fixed assets +€1.5m
up €1.5m (+141.4%), from €1.0m to €2.5m
of which Land and buildings: +€1.5m
- Cash +€368,500
up €368,500 (+963.6%), from €38,243 to €406,743
mainly Debts after one year (+€1.1m) and Net result for the year (+€370,585)
- Receivables within one year +€44,662
up €44,662 (+572.3%), from €7,804 to €52,467
of which Other amounts receivable: +€45,304
- Debts after one year +€1.1m
up €1.1m (+635.3%), from €175,724 to €1.3m
- Reserves +€547,223
up €547,223 (+163.7%), from €334,218 to €881,441
of which Tax-exempt reserves: +€547,223
- Provisions +€182,408
up €182,408 (+805.4%), from €22,649 to €205,057
- Profit (loss) carried forward -€176,638
new in 2025: -€176,638
- Current portion of long-term debt +€112,713
up €112,713 (+346.8%), from €32,500 to €145,213
- Gross operating margin +€735,719
up €735,719 (+553.4%), from €132,939 to €868,659
- Depreciation +€174,933
up €174,933 (+157.5%), from €111,100 to €286,033
- Other operating charges +€13,220
up €13,220 (+131.3%), from €10,066 to €23,286
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 | €1,076,217 | €2,952,423 | +€1.9m | +174.3% |
| Fixed assets | 21/28 | €1,027,012 | €2,479,443 | +€1.5m | +141.4% |
| Tangible fixed assets | 22/27 | €1,027,012 | €2,479,443 | +€1.5m | +141.4% |
| Land and buildings | 22 | €975,551 | €2,444,328 | +€1.5m | +150.6% |
| Plant, machinery and equipment | 23 | €12,188 | €9,909 | -€2,279 | -18.7% |
| Furniture and vehicles | 24 | €39,273 | €25,207 | -€14,066 | -35.8% |
| Current assets | 29/58 | €49,205 | €472,981 | +€423,776 | +861.2% |
| Amounts receivable within one year | 40/41 | €7,804 | €52,467 | +€44,662 | +572.3% |
| Trade receivables | 40 | €641 | - | -€641 | |
| Other amounts receivable | 41 | €7,163 | €52,467 | +€45,304 | +632.5% |
| Cash at bank and in hand | 54/58 | €38,243 | €406,743 | +€368,500 | +963.6% |
| Deferred charges and accrued income | 490/1 | €3,157 | €13,771 | +€10,614 | +336.1% |
| Total equity and liabilities | 10/49 | €1,076,217 | €2,952,423 | +€1.9m | +174.3% |
| Equity | 10/15 | €396,192 | €766,776 | +€370,585 | +93.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €334,218 | €881,441 | +€547,223 | +163.7% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €68,147 | €615,370 | +€547,223 | +803.0% |
| Distributable reserves | 133 | €259,874 | €259,874 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€176,638 | -€176,638 | |
| Provisions and deferred taxes | 16 | €22,649 | €205,057 | +€182,408 | +805.4% |
| Deferred taxes | 168 | €22,649 | €205,057 | +€182,408 | +805.4% |
| Amounts payable | 17/49 | €657,376 | €1,980,591 | +€1.3m | +201.3% |
| Amounts payable after more than one year | 17 | €175,724 | €1,292,036 | +€1.1m | +635.3% |
| Financial debts | 170/4 | €175,724 | €1,292,036 | +€1.1m | +635.3% |
| Amounts payable within one year | 42/48 | €477,653 | €674,918 | +€197,266 | +41.3% |
| Current portion of amounts payable after more than one year | 42 | €32,500 | €145,213 | +€112,713 | +346.8% |
| Trade debts | 44 | €865 | €2,238 | +€1,373 | +158.7% |
| Suppliers | 440/4 | €865 | €2,238 | +€1,373 | +158.7% |
| Taxes, remuneration and social security | 45 | €114 | - | -€114 | |
| Taxes | 450/3 | €114 | - | -€114 | |
| Other amounts payable | 47/48 | €444,173 | €527,467 | +€83,294 | +18.8% |
| Accrued charges and deferred income | 492/3 | €4,000 | €13,636 | +€9,636 | +240.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,100 | €286,033 | +€174,933 | +157.5% |
| Other operating charges | 640/8 | €10,066 | €23,286 | +€13,220 | +131.3% |
| Gross operating margin | 9900 | €132,939 | €868,659 | +€735,719 | +553.4% |
| Operating profit (loss) | 9901 | €11,773 | €559,340 | +€547,566 | +4650.9% |
| Financial income | 75/76B | €72 | €2,232 | +€2,160 | +2980.3% |
| Recurring financial income | 75 | €72 | €2,232 | +€2,160 | +2980.3% |
| Financial charges | 65/66B | €2,502 | €8,377 | +€5,874 | +234.7% |
| Recurring financial charges | 65 | €2,502 | €8,377 | +€5,874 | +234.7% |
| Profit (loss) for the period before taxes | 9903 | €9,343 | €553,195 | +€543,852 | +5820.7% |
| Transfer from deferred taxes | 780 | €1,618 | €2,098 | +€480 | +29.7% |
| Transfer to deferred taxes | 680 | - | €184,506 | +€184,506 | |
| Income taxes | 67/77 | €1,636 | €203 | -€1,433 | -87.6% |
| Profit (loss) for the period | 9904 | €9,325 | €370,585 | +€361,259 | +3873.9% |
| Transfer from tax-exempt reserves | 789 | €4,853 | €6,294 | +€1,441 | +29.7% |
| Transfer to tax-exempt reserves | 689 | - | €553,517 | +€553,517 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,179 | -€176,638 | -€190,817 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.