HOSTEL 28: 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.
HOSTEL 28
Largest movements
- Tangible fixed assets +€188,990
up €188,990 (+74.3%), from €254,359 to €443,349
of which Land and buildings: +€164,050
- Receivables within one year -€96,756
down €96,756 (-74.8%), from €129,357 to €32,601
of which Trade receivables: -€70,000
- Intangible fixed assets +€17,545
up €17,545 (+10.4%), from €167,972 to €185,517
- Financial fixed assets +€9,410
new in 2025: €9,410
- Other debts +€96,444
up €96,444 (+490%), from €19,667 to €116,110
- Debts after one year -€42,206
down €42,206 (-16.4%), from €256,975 to €214,769
- Reserves +€28,800
up €28,800 (+15.0%), from €192,165 to €220,965
- Current portion of long-term debt +€27,190
up €27,190 (+38.0%), from €71,625 to €98,815
- Trade debts +€20,668
up €20,668 (+161%), from €12,825 to €33,493
- Staff costs +€119,600
up €119,600 (+230%), from €51,955 to €171,555
- Gross operating margin +€106,684
up €106,684 (+41.4%), from €257,948 to €364,631
- Depreciation +€29,506
up €29,506 (+36.2%), from €81,593 to €111,099
- Taxes -€16,520
down €16,520 (-52.2%), from €31,641 to €15,121
- Other operating charges +€9,591
up €9,591 (+58.3%), from €16,445 to €26,036
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 | €620,919 | €744,747 | +€123,828 | +19.9% |
| Fixed assets | 21/28 | €422,331 | €638,276 | +€215,945 | +51.1% |
| Intangible fixed assets | 21 | €167,972 | €185,517 | +€17,545 | +10.4% |
| Tangible fixed assets | 22/27 | €254,359 | €443,349 | +€188,990 | +74.3% |
| Land and buildings | 22 | €249,000 | €413,050 | +€164,050 | +65.9% |
| Plant, machinery and equipment | 23 | €3,411 | €29,446 | +€26,035 | +763% |
| Furniture and vehicles | 24 | €1,948 | €853 | -€1,094 | -56.2% |
| Financial fixed assets | 28 | - | €9,410 | +€9,410 | |
| Current assets | 29/58 | €198,588 | €106,471 | -€92,117 | -46.4% |
| Stocks and contracts in progress | 3 | - | €500 | +€500 | |
| Stocks | 30/36 | - | €500 | +€500 | |
| Amounts receivable within one year | 40/41 | €129,357 | €32,601 | -€96,756 | -74.8% |
| Trade receivables | 40 | €70,000 | - | -€70,000 | |
| Other amounts receivable | 41 | €59,357 | €32,601 | -€26,756 | -45.1% |
| Cash at bank and in hand | 54/58 | €69,231 | €70,605 | +€1,374 | +2.0% |
| Deferred charges and accrued income | 490/1 | - | €2,765 | +€2,765 | |
| Total equity and liabilities | 10/49 | €620,919 | €744,747 | +€123,828 | +19.9% |
| Equity | 10/15 | €240,893 | €269,779 | +€28,886 | +12.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €192,165 | €220,965 | +€28,800 | +15.0% |
| Distributable reserves | 133 | €192,165 | €220,965 | +€28,800 | +15.0% |
| Profit (loss) carried forward | 14 | €30,136 | €30,222 | +€86 | +0.3% |
| Amounts payable | 17/49 | €380,026 | €474,968 | +€94,942 | +25.0% |
| Amounts payable after more than one year | 17 | €256,975 | €214,769 | -€42,206 | -16.4% |
| Financial debts | 170/4 | €256,975 | €214,769 | -€42,206 | -16.4% |
| Amounts payable within one year | 42/48 | €118,506 | €255,883 | +€137,376 | +116% |
| Current portion of amounts payable after more than one year | 42 | €71,625 | €98,815 | +€27,190 | +38.0% |
| Trade debts | 44 | €12,825 | €33,493 | +€20,668 | +161% |
| Suppliers | 440/4 | €12,825 | €33,493 | +€20,668 | +161% |
| Taxes, remuneration and social security | 45 | €14,390 | €7,465 | -€6,926 | -48.1% |
| Taxes | 450/3 | €14,324 | €7,465 | -€6,859 | -47.9% |
| Remuneration and social security | 454/9 | €67 | - | -€67 | |
| Other amounts payable | 47/48 | €19,667 | €116,110 | +€96,444 | +490% |
| Accrued charges and deferred income | 492/3 | €4,545 | €4,316 | -€229 | -5.0% |
| Remuneration, social security and pensions | 62 | €51,955 | €171,555 | +€119,600 | +230% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,593 | €111,099 | +€29,506 | +36.2% |
| Other operating charges | 640/8 | €16,445 | €26,036 | +€9,591 | +58.3% |
| Gross operating margin | 9900 | €257,948 | €364,631 | +€106,684 | +41.4% |
| Operating profit (loss) | 9901 | €107,954 | €55,941 | -€52,013 | -48.2% |
| Financial income | 75/76B | €8 | €80 | +€73 | +970% |
| Recurring financial income | 75 | €8 | €80 | +€73 | +970% |
| Financial charges | 65/66B | €7,501 | €12,015 | +€4,514 | +60.2% |
| Recurring financial charges | 65 | €7,501 | €12,015 | +€4,514 | +60.2% |
| Profit (loss) for the period before taxes | 9903 | €100,460 | €44,007 | -€56,453 | -56.2% |
| Income taxes | 67/77 | €31,641 | €15,121 | -€16,520 | -52.2% |
| Profit (loss) for the period | 9904 | €68,819 | €28,886 | -€39,933 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €68,819 | €28,886 | -€39,933 | -58.0% |
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 14 October 2026 via checked.be.