Hostens Plus: 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.
Hostens Plus
Largest movements
- Tangible fixed assets +€320,086
up €320,086 (+28.4%), from €1.1m to €1.4m
of which Land and buildings: +€319,770
- Current investments -€140,000
down €140,000 (-100%), from €140,000 to €0
- Cash +€52,985
up €52,985 (+154%), from €34,361 to €87,346
mainly Debts after one year (+€287,649) and Current investments (+€140,000)
- Receivables within one year +€25,909
up €25,909 (+61.7%), from €41,970 to €67,879
of which Other amounts receivable: +€25,295
- Debts after one year +€287,649
up €287,649 (+144%), from €199,109 to €486,759
- Reserves -€51,090
down €51,090 (-13.3%), from €383,175 to €332,085
of which Distributable reserves: -€47,726
- Depreciation +€54,673
up €54,673 (+97.4%), from €56,104 to €110,777
- Gross operating margin -€32,778
down €32,778 (-17.5%), from €186,773 to €153,995
- Taxes -€23,272
down €23,272 (-98.8%), from €23,566 to €294
- Staff costs +€12,360
up €12,360 (+29.3%), from €42,113 to €54,472
- Other operating charges +€4,135
up €4,135 (+120%), from €3,439 to €7,574
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 | €1,344,109 | €1,602,874 | +€258,766 | +19.3% |
| Fixed assets | 21/28 | €1,127,563 | €1,447,650 | +€320,086 | +28.4% |
| Tangible fixed assets | 22/27 | €1,127,563 | €1,447,650 | +€320,086 | +28.4% |
| Land and buildings | 22 | €1,121,967 | €1,441,737 | +€319,770 | +28.5% |
| Furniture and vehicles | 24 | €5,597 | €5,912 | +€316 | +5.6% |
| Current assets | 29/58 | €216,545 | €155,225 | -€61,320 | -28.3% |
| Amounts receivable within one year | 40/41 | €41,970 | €67,879 | +€25,909 | +61.7% |
| Trade receivables | 40 | €22,708 | €23,322 | +€614 | +2.7% |
| Other amounts receivable | 41 | €19,262 | €44,557 | +€25,295 | +131% |
| Current investments | 50/53 | €140,000 | €0 | -€140,000 | -100% |
| Cash at bank and in hand | 54/58 | €34,361 | €87,346 | +€52,985 | +154% |
| Deferred charges and accrued income | 490/1 | €214 | €0 | -€214 | -100% |
| Total equity and liabilities | 10/49 | €1,344,109 | €1,602,874 | +€258,766 | +19.3% |
| Equity | 10/15 | €768,862 | €717,772 | -€51,090 | -6.6% |
| Contributions | 10/11 | €385,687 | €385,687 | = | 0.0% |
| Reserves | 13 | €383,175 | €332,085 | -€51,090 | -13.3% |
| Non-distributable reserves | 130/1 | €11,107 | €11,107 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,107 | €11,107 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,685 | €17,321 | -€3,364 | -16.3% |
| Distributable reserves | 133 | €351,383 | €303,657 | -€47,726 | -13.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €6,894 | €5,773 | -€1,121 | -16.3% |
| Deferred taxes | 168 | €6,894 | €5,773 | -€1,121 | -16.3% |
| Amounts payable | 17/49 | €568,352 | €879,329 | +€310,977 | +54.7% |
| Amounts payable after more than one year | 17 | €199,109 | €486,759 | +€287,649 | +144% |
| Financial debts | 170/4 | €199,109 | €486,759 | +€287,649 | +144% |
| Amounts payable within one year | 42/48 | €345,040 | €369,894 | +€24,854 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €28,772 | €41,308 | +€12,536 | +43.6% |
| Trade debts | 44 | €7,928 | €9,768 | +€1,840 | +23.2% |
| Suppliers | 440/4 | €7,928 | €9,768 | +€1,840 | +23.2% |
| Taxes, remuneration and social security | 45 | €11,574 | €25,472 | +€13,898 | +120% |
| Taxes | 450/3 | €7,816 | €16,080 | +€8,263 | +106% |
| Remuneration and social security | 454/9 | €3,758 | €9,392 | +€5,634 | +150% |
| Other amounts payable | 47/48 | €296,766 | €293,346 | -€3,420 | -1.2% |
| Accrued charges and deferred income | 492/3 | €24,203 | €22,677 | -€1,526 | -6.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €42,113 | €54,472 | +€12,360 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,104 | €110,777 | +€54,673 | +97.4% |
| Other operating charges | 640/8 | €3,439 | €7,574 | +€4,135 | +120% |
| Gross operating margin | 9900 | €186,773 | €153,995 | -€32,778 | -17.5% |
| Operating profit (loss) | 9901 | €85,117 | -€18,829 | -€103,946 | |
| Financial income | 75/76B | €617 | €1,953 | +€1,335 | +216% |
| Recurring financial income | 75 | €617 | €1,953 | +€1,335 | +216% |
| Financial charges | 65/66B | €32,018 | €34,107 | +€2,089 | +6.5% |
| Recurring financial charges | 65 | €32,018 | €34,107 | +€2,089 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €53,716 | -€50,984 | -€104,700 | |
| Transfer from deferred taxes | 780 | €1,121 | €1,121 | +€0 | 0.0% |
| Income taxes | 67/77 | €23,566 | €294 | -€23,272 | -98.8% |
| Profit (loss) for the period | 9904 | €31,271 | -€50,157 | -€81,428 | |
| Transfer from tax-exempt reserves | 789 | €11,379 | €3,364 | -€8,015 | -70.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,650 | -€46,793 | -€89,442 |
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 24 October 2026 via checked.be.