HOSTYN: 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.
HOSTYN
Largest movements
- Tangible fixed assets +€63,060
up €63,060 (+24.9%), from €253,233 to €316,293
of which Furniture and vehicles: +€101,038
- Receivables within one year +€51,206
up €51,206 (+47.2%), from €108,556 to €159,762
of which Other amounts receivable: +€29,982
- Stocks and contracts +€40,115
up €40,115 (+44.9%), from €89,303 to €129,418
of which Stocks: +€31,519
- Deferred charges and accrued income -€25,749
down €25,749 (-60.2%), from €42,738 to €16,989
- Trade debts +€82,255
up €82,255 (+153%), from €53,717 to €135,972
- Debts after one year +€60,849
up €60,849 (+50.8%), from €119,718 to €180,567
- Current portion of long-term debt +€17,736
up €17,736 (+44.0%), from €40,271 to €58,007
- Short-term financial debts -€9,148
no longer reported in 2025 (was €9,148)
- Accrued charges and deferred income -€8,772
down €8,772 (-96.7%), from €9,072 to €300
- Gross operating margin +€16,446
up €16,446 (+16.6%), from €98,790 to €115,236
- Financial income -€2,397
down €2,397 (-61.6%), from €3,890 to €1,493
- Taxes +€2,280
up €2,280 (+23.4%), from €9,725 to €12,005
- Depreciation +€1,314
up €1,314 (+2.1%), from €63,361 to €64,675
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 | €522,420 | €656,225 | +€133,805 | +25.6% |
| Fixed assets | 21/28 | €253,233 | €316,293 | +€63,060 | +24.9% |
| Tangible fixed assets | 22/27 | €253,233 | €316,293 | +€63,060 | +24.9% |
| Plant, machinery and equipment | 23 | €191,221 | €154,417 | -€36,804 | -19.2% |
| Furniture and vehicles | 24 | €54,060 | €155,098 | +€101,038 | +187% |
| Other tangible fixed assets | 26 | €7,952 | €6,777 | -€1,175 | -14.8% |
| Current assets | 29/58 | €269,187 | €339,932 | +€70,745 | +26.3% |
| Stocks and contracts in progress | 3 | €89,303 | €129,418 | +€40,115 | +44.9% |
| Stocks | 30/36 | €48,286 | €79,805 | +€31,519 | +65.3% |
| Contracts in progress | 37 | €41,017 | €49,613 | +€8,596 | +21.0% |
| Amounts receivable within one year | 40/41 | €108,556 | €159,762 | +€51,206 | +47.2% |
| Trade receivables | 40 | €94,760 | €115,983 | +€21,223 | +22.4% |
| Other amounts receivable | 41 | €13,796 | €43,778 | +€29,982 | +217% |
| Cash at bank and in hand | 54/58 | €28,590 | €33,764 | +€5,174 | +18.1% |
| Deferred charges and accrued income | 490/1 | €42,738 | €16,989 | -€25,749 | -60.2% |
| Total equity and liabilities | 10/49 | €522,420 | €656,225 | +€133,805 | +25.6% |
| Equity | 10/15 | €208,312 | €209,024 | +€712 | +0.3% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Reserves | 13 | €189,720 | €189,719 | -€1 | 0.0% |
| Distributable reserves | 133 | €189,720 | €189,719 | -€1 | 0.0% |
| Profit (loss) carried forward | 14 | - | €712 | +€712 | |
| Amounts payable | 17/49 | €314,108 | €447,201 | +€133,093 | +42.4% |
| Amounts payable after more than one year | 17 | €119,718 | €180,567 | +€60,849 | +50.8% |
| Financial debts | 170/4 | €119,718 | €180,567 | +€60,849 | +50.8% |
| Amounts payable within one year | 42/48 | €185,318 | €266,334 | +€81,016 | +43.7% |
| Current portion of amounts payable after more than one year | 42 | €40,271 | €58,007 | +€17,736 | +44.0% |
| Financial debts | 43 | €9,148 | - | -€9,148 | |
| Credit institutions | 430/8 | €9,148 | - | -€9,148 | |
| Trade debts | 44 | €53,717 | €135,972 | +€82,255 | +153% |
| Suppliers | 440/4 | €53,717 | €135,972 | +€82,255 | +153% |
| Taxes, remuneration and social security | 45 | €13,487 | €6,028 | -€7,459 | -55.3% |
| Taxes | 450/3 | €11,187 | €6,028 | -€5,159 | -46.1% |
| Remuneration and social security | 454/9 | €2,300 | - | -€2,300 | |
| Other amounts payable | 47/48 | €68,695 | €66,328 | -€2,367 | -3.4% |
| Accrued charges and deferred income | 492/3 | €9,072 | €300 | -€8,772 | -96.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,361 | €64,675 | +€1,314 | +2.1% |
| Other operating charges | 640/8 | €11,648 | €12,223 | +€575 | +4.9% |
| Gross operating margin | 9900 | €98,790 | €115,236 | +€16,446 | +16.6% |
| Operating profit (loss) | 9901 | €23,781 | €38,338 | +€14,557 | +61.2% |
| Financial income | 75/76B | €3,890 | €1,493 | -€2,397 | -61.6% |
| Recurring financial income | 75 | €3,890 | €1,493 | -€2,397 | -61.6% |
| Financial charges | 65/66B | €17,252 | €18,114 | +€862 | +5.0% |
| Recurring financial charges | 65 | €17,252 | €18,114 | +€862 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €10,419 | €21,717 | +€11,298 | +108% |
| Income taxes | 67/77 | €9,725 | €12,005 | +€2,280 | +23.4% |
| Profit (loss) for the period | 9904 | €694 | €9,712 | +€9,018 | +1,299% |
| Profit (loss) for the period to be appropriated | 9905 | €694 | €9,712 | +€9,018 | +1,299% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.