HOSTESS-SELECT: 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.
HOSTESS-SELECT
Largest movements
- Cash +€71,973
up €71,973 (+146.4%), from €49,161 to €121,134
mainly Net result for the year (+€115,574) and Receivables within one year (+€66,411)
- Receivables within one year -€66,411
down €66,411 (-23.2%), from €285,803 to €219,392
of which Trade receivables: -€55,158
- Other debts +€10,123
up €10,123 (+6.7%), from €150,547 to €160,670
- Tax, wage and social debts -€8,578
down €8,578 (-4.5%), from €190,219 to €181,641
of which Remuneration and social security: -€4,754
- Trade debts +€3,609
up €3,609 (+45.6%), from €7,917 to €11,526
- Staff costs -€136,459
down €136,459 (-19.8%), from €687,470 to €551,011
- Gross operating margin -€127,843
down €127,843 (-15.2%), from €839,838 to €711,995
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 | €350,569 | €355,382 | +€4,814 | +1.4% |
| Fixed assets | 21/28 | €4,240 | €4,240 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,240 | €4,240 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €4,240 | €4,240 | = | 0.0% |
| Current assets | 29/58 | €346,329 | €351,142 | +€4,814 | +1.4% |
| Amounts receivable within one year | 40/41 | €285,803 | €219,392 | -€66,411 | -23.2% |
| Trade receivables | 40 | €164,001 | €108,843 | -€55,158 | -33.6% |
| Other amounts receivable | 41 | €121,802 | €110,549 | -€11,253 | -9.2% |
| Cash at bank and in hand | 54/58 | €49,161 | €121,134 | +€71,973 | +146.4% |
| Deferred charges and accrued income | 490/1 | €11,364 | €10,616 | -€748 | -6.6% |
| Total equity and liabilities | 10/49 | €350,569 | €355,382 | +€4,814 | +1.4% |
| Equity | 10/15 | €1,544 | €1,544 | = | 0.0% |
| Contributions | 10/11 | €1,544 | €1,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €349,024 | €353,838 | +€4,814 | +1.4% |
| Amounts payable within one year | 42/48 | €349,024 | €353,838 | +€4,814 | +1.4% |
| Financial debts | 43 | €342 | €2 | -€340 | -99.4% |
| Credit institutions | 430/8 | €342 | €2 | -€340 | -99.4% |
| Trade debts | 44 | €7,917 | €11,526 | +€3,609 | +45.6% |
| Suppliers | 440/4 | €7,917 | €11,526 | +€3,609 | +45.6% |
| Taxes, remuneration and social security | 45 | €190,219 | €181,641 | -€8,578 | -4.5% |
| Taxes | 450/3 | €77,656 | €73,832 | -€3,824 | -4.9% |
| Remuneration and social security | 454/9 | €112,563 | €107,809 | -€4,754 | -4.2% |
| Other amounts payable | 47/48 | €150,547 | €160,670 | +€10,123 | +6.7% |
| Remuneration, social security and pensions | 62 | €687,470 | €551,011 | -€136,459 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €190 | €0 | -€190 | -100.0% |
| Other operating charges | 640/8 | €957 | €720 | -€237 | -24.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €839,838 | €711,995 | -€127,843 | -15.2% |
| Operating profit (loss) | 9901 | €151,223 | €160,264 | +€9,042 | +6.0% |
| Financial income | 75/76B | €1,180 | €1,803 | +€623 | +52.8% |
| Recurring financial income | 75 | €1,180 | €1,803 | +€623 | +52.8% |
| Financial charges | 65/66B | €996 | €3,000 | +€2,004 | +201.1% |
| Recurring financial charges | 65 | €996 | €3,000 | +€2,004 | +201.1% |
| Profit (loss) for the period before taxes | 9903 | €151,407 | €159,068 | +€7,661 | +5.1% |
| Income taxes | 67/77 | €43,462 | €43,494 | +€32 | +0.1% |
| Profit (loss) for the period | 9904 | €107,944 | €115,574 | +€7,629 | +7.1% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €107,944 | €115,574 | +€7,629 | +7.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.