HOSTYN B & G: 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 B & G
Largest movements
- Tangible fixed assets +€41,200
new in 2025: €41,200
- Receivables within one year -€9,325
down €9,325 (-38.2%), from €24,386 to €15,061
of which Trade receivables: -€5,242
- Cash -€4,400
down €4,400 (-29.8%), from €14,748 to €10,348
mainly Investment in fixed assets (net) (-€45,698) and Trade debts (-€23,162)
- Deferred charges and accrued income -€3,486
down €3,486 (-11.8%), from €29,566 to €26,080
- Intangible fixed assets +€1,462
new in 2025: €1,462
- Trade debts -€23,162
down €23,162 (-74.4%), from €31,127 to €7,965
- Reserves +€20,911
up €20,911 (+320%), from €6,532 to €27,444
- Debts after one year +€14,960
new in 2025: €14,960
- Tax, wage and social debts +€8,632
up €8,632 (+174%), from €4,970 to €13,602
of which Taxes: +€6,382
- Current portion of long-term debt +€7,177
new in 2025: €7,177
- Gross operating margin +€23,072
up €23,072 (+199%), from €11,583 to €34,655
- Taxes +€5,818
up €5,818 (+217%), from €2,687 to €8,505
- Depreciation +€2,073
up €2,073 (+215%), from €963 to €3,036
- Other operating charges +€561
up €561 (+59.3%), from €946 to €1,507
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 | €70,600 | €95,796 | +€25,196 | +35.7% |
| Fixed assets | 21/28 | €900 | €43,562 | +€42,662 | +4,740% |
| Intangible fixed assets | 21 | - | €1,462 | +€1,462 | |
| Tangible fixed assets | 22/27 | - | €41,200 | +€41,200 | |
| Plant, machinery and equipment | 23 | - | €4,793 | +€4,793 | |
| Furniture and vehicles | 24 | - | €16,735 | +€16,735 | |
| Leasing and similar rights | 25 | - | €19,672 | +€19,672 | |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €69,700 | €52,235 | -€17,465 | -25.1% |
| Stocks and contracts in progress | 3 | €1,000 | €745 | -€255 | -25.5% |
| Stocks | 30/36 | €1,000 | €745 | -€255 | -25.5% |
| Amounts receivable within one year | 40/41 | €24,386 | €15,061 | -€9,325 | -38.2% |
| Trade receivables | 40 | €18,530 | €13,287 | -€5,242 | -28.3% |
| Other amounts receivable | 41 | €5,856 | €1,773 | -€4,083 | -69.7% |
| Cash at bank and in hand | 54/58 | €14,748 | €10,348 | -€4,400 | -29.8% |
| Deferred charges and accrued income | 490/1 | €29,566 | €26,080 | -€3,486 | -11.8% |
| Total equity and liabilities | 10/49 | €70,600 | €95,796 | +€25,196 | +35.7% |
| Equity | 10/15 | €9,032 | €29,944 | +€20,911 | +232% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,532 | €27,444 | +€20,911 | +320% |
| Distributable reserves | 133 | €6,532 | €27,444 | +€20,911 | +320% |
| Amounts payable | 17/49 | €61,568 | €65,853 | +€4,285 | +7.0% |
| Amounts payable after more than one year | 17 | - | €14,960 | +€14,960 | |
| Financial debts | 170/4 | - | €14,960 | +€14,960 | |
| Amounts payable within one year | 42/48 | €61,568 | €50,893 | -€10,675 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | - | €7,177 | +€7,177 | |
| Trade debts | 44 | €31,127 | €7,965 | -€23,162 | -74.4% |
| Suppliers | 440/4 | €31,127 | €7,965 | -€23,162 | -74.4% |
| Taxes, remuneration and social security | 45 | €4,970 | €13,602 | +€8,632 | +174% |
| Taxes | 450/3 | €4,970 | €11,351 | +€6,382 | +128% |
| Remuneration and social security | 454/9 | - | €2,251 | +€2,251 | |
| Other amounts payable | 47/48 | €25,471 | €22,149 | -€3,322 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €963 | €3,036 | +€2,073 | +215% |
| Other operating charges | 640/8 | €946 | €1,507 | +€561 | +59.3% |
| Gross operating margin | 9900 | €11,583 | €34,655 | +€23,072 | +199% |
| Operating profit (loss) | 9901 | €9,674 | €30,112 | +€20,438 | +211% |
| Financial income | 75/76B | €0 | €73 | +€73 | +91,663% |
| Recurring financial income | 75 | €0 | €73 | +€73 | +91,663% |
| Financial charges | 65/66B | €455 | €769 | +€314 | +69.0% |
| Recurring financial charges | 65 | €455 | €769 | +€314 | +69.0% |
| Profit (loss) for the period before taxes | 9903 | €9,219 | €29,416 | +€20,197 | +219% |
| Income taxes | 67/77 | €2,687 | €8,505 | +€5,818 | +217% |
| Profit (loss) for the period | 9904 | €6,532 | €20,911 | +€14,379 | +220% |
| Profit (loss) for the period to be appropriated | 9905 | €6,532 | €20,911 | +€14,379 | +220% |
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 15 October 2026 via checked.be.