HOSTYN BART: 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 BART
Largest movements
- Cash +€17,564
up €17,564 (+14.8%), from €118,490 to €136,053
mainly Other debts (+€28,013) and Net result for the year (+€19,781)
- Tangible fixed assets -€9,079
down €9,079 (-33.4%), from €27,213 to €18,134
of which Furniture and vehicles: -€8,835
- Receivables within one year +€3,822
up €3,822 (+14.9%), from €25,706 to €29,528
of which Trade receivables: +€3,822
- Other debts +€28,013
up €28,013 (+39.1%), from €71,723 to €99,736
- Debts after one year -€10,862
down €10,862 (-85.5%), from €12,709 to €1,847
- Reserves -€7,719
down €7,719 (-7.1%), from €109,134 to €101,415
- Gross operating margin +€19,390
up €19,390 (+86.8%), from €22,349 to €41,739
- Taxes +€5,642
up €5,642 (+250%), from €2,253 to €7,895
- Financial income +€1,550
up €1,550 (+197%), from €786 to €2,336
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 | €234,684 | €246,838 | +€12,154 | +5.2% |
| Fixed assets | 21/28 | €27,213 | €18,134 | -€9,079 | -33.4% |
| Tangible fixed assets | 22/27 | €27,213 | €18,134 | -€9,079 | -33.4% |
| Plant, machinery and equipment | 23 | €705 | €462 | -€244 | -34.5% |
| Furniture and vehicles | 24 | €26,507 | €17,672 | -€8,835 | -33.3% |
| Current assets | 29/58 | €207,472 | €228,704 | +€21,232 | +10.2% |
| Amounts receivable within one year | 40/41 | €25,706 | €29,528 | +€3,822 | +14.9% |
| Trade receivables | 40 | €22,723 | €26,545 | +€3,822 | +16.8% |
| Other amounts receivable | 41 | €2,983 | €2,983 | = | 0.0% |
| Current investments | 50/53 | €63,276 | €63,123 | -€153 | -0.2% |
| Cash at bank and in hand | 54/58 | €118,490 | €136,053 | +€17,564 | +14.8% |
| Total equity and liabilities | 10/49 | €234,684 | €246,838 | +€12,154 | +5.2% |
| Equity | 10/15 | €121,534 | €113,815 | -€7,719 | -6.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €109,134 | €101,415 | -€7,719 | -7.1% |
| Distributable reserves | 133 | €109,134 | €101,415 | -€7,719 | -7.1% |
| Amounts payable | 17/49 | €113,150 | €133,023 | +€19,873 | +17.6% |
| Amounts payable after more than one year | 17 | €12,709 | €1,847 | -€10,862 | -85.5% |
| Financial debts | 170/4 | €12,709 | €1,847 | -€10,862 | -85.5% |
| Amounts payable within one year | 42/48 | €87,682 | €116,655 | +€28,974 | +33.0% |
| Current portion of amounts payable after more than one year | 42 | €10,489 | €10,862 | +€373 | +3.6% |
| Trade debts | 44 | - | €80 | +€80 | |
| Suppliers | 440/4 | - | €80 | +€80 | |
| Taxes, remuneration and social security | 45 | €5,470 | €5,979 | +€508 | +9.3% |
| Taxes | 450/3 | €5,470 | €5,979 | +€508 | +9.3% |
| Other amounts payable | 47/48 | €71,723 | €99,736 | +€28,013 | +39.1% |
| Accrued charges and deferred income | 492/3 | €12,760 | €14,520 | +€1,761 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,120 | €9,079 | -€42 | -0.5% |
| Other operating charges | 640/8 | €587 | €722 | +€135 | +22.9% |
| Gross operating margin | 9900 | €22,349 | €41,739 | +€19,390 | +86.8% |
| Operating profit (loss) | 9901 | €12,641 | €31,938 | +€19,298 | +153% |
| Financial income | 75/76B | €786 | €2,336 | +€1,550 | +197% |
| Recurring financial income | 75 | €786 | €2,336 | +€1,550 | +197% |
| Financial charges | 65/66B | €6,371 | €6,599 | +€228 | +3.6% |
| Recurring financial charges | 65 | €6,371 | €6,599 | +€228 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €7,055 | €27,675 | +€20,620 | +292% |
| Income taxes | 67/77 | €2,253 | €7,895 | +€5,642 | +250% |
| Profit (loss) for the period | 9904 | €4,802 | €19,781 | +€14,978 | +312% |
| Profit (loss) for the period to be appropriated | 9905 | €4,802 | €19,781 | +€14,978 | +312% |
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 16 October 2026 via checked.be.