Hot N Fun: 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.
What changed
Hot N Fun
NACE 73.300, Public relations and communication consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€9,163
2024 · -€8,278-€885
Equity
€296,672
2024 · €305,835-€9,163
Cash
€17,873
2024 · €5,914+€11,959
Balance sheet total
€1.2m
2024 · €1.5m-€265,307
Largest movements
Assets
- Receivables within one year -€292,895
down €292,895 (-73.3%), from €399,429 to €106,534
of which Other amounts receivable: -€189,805
Equity and liabilities
- Debts after one year -€105,165
down €105,165 (-21.6%), from €485,867 to €380,702
- Other debts -€69,720
down €69,720 (-16.2%), from €429,485 to €359,765
- Accrued charges and deferred income -€69,516
down €69,516 (-59.4%), from €117,117 to €47,601
Income statement
- Gross operating margin +€2,867
up €2,867 (+8.5%), from €33,676 to €36,542
- Financial income -€2,615
down €2,615 (-58.2%), from €4,494 to €1,879
- Depreciation +€1,879
up €1,879 (+21.7%), from €8,647 to €10,526
- Financial charges -€991
down €991 (-2.8%), from €35,802 to €34,811
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.
Result 2024
-€8,278
Gross operating margin
+€2,867
Depreciation
-€1,879
Other operating charges
-€303
Financial income
-€2,615
Financial charges
+€991
Taxes
+€54
Result 2025
-€9,163
raises the resultlowers the result
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.
From operations
+€138,801
Investment
-€24,293
Financing
-€102,549
Cash 2024
€5,914
From operations (derived)
+€138,801
Net result for the year
-€9,163
Depreciation
+€10,526
Receivables within one year
+€292,895
Deferred charges and accrued income
-€1,862
Trade debts
-€1,795
Tax, wage and social debts
-€12,563
Other debts
-€69,720
Accrued charges and deferred income
-€69,516
Investment (derived)
-€24,293
Investment in fixed assets (net)
-€24,293
Financing
-€102,549
Debts after one year
-€105,165
Current portion of long-term debt
+€1,959
Short-term financial debts
+€657
Cash 2025
€17,873
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,463,887 | €1,198,580 | -€265,307 | -18.1% |
| Fixed assets | 21/28 | €1,053,388 | €1,067,155 | +€13,767 | +1.3% |
| Tangible fixed assets | 22/27 | €153,388 | €167,155 | +€13,767 | +9.0% |
| Land and buildings | 22 | €146,182 | €162,339 | +€16,157 | +11.1% |
| Furniture and vehicles | 24 | €7,206 | €4,815 | -€2,391 | -33.2% |
| Financial fixed assets | 28 | €900,000 | €900,000 | = | 0.0% |
| Current assets | 29/58 | €410,499 | €131,425 | -€279,074 | -68.0% |
| Amounts receivable within one year | 40/41 | €399,429 | €106,534 | -€292,895 | -73.3% |
| Trade receivables | 40 | €209,171 | €106,082 | -€103,090 | -49.3% |
| Other amounts receivable | 41 | €190,257 | €452 | -€189,805 | -99.8% |
| Cash at bank and in hand | 54/58 | €5,914 | €17,873 | +€11,959 | +202% |
| Deferred charges and accrued income | 490/1 | €5,157 | €7,019 | +€1,862 | +36.1% |
| Total equity and liabilities | 10/49 | €1,463,887 | €1,198,580 | -€265,307 | -18.1% |
| Equity | 10/15 | €305,835 | €296,672 | -€9,163 | -3.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €307,871 | €307,871 | = | 0.0% |
| Distributable reserves | 133 | €307,871 | €307,871 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,236 | -€17,399 | -€9,163 | -111% |
| Amounts payable | 17/49 | €1,158,052 | €901,908 | -€256,144 | -22.1% |
| Amounts payable after more than one year | 17 | €485,867 | €380,702 | -€105,165 | -21.6% |
| Financial debts | 170/4 | €485,867 | €380,702 | -€105,165 | -21.6% |
| Amounts payable within one year | 42/48 | €555,068 | €473,606 | -€81,463 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €103,206 | €105,165 | +€1,959 | +1.9% |
| Financial debts | 43 | €355 | €1,012 | +€657 | +185% |
| Credit institutions | 430/8 | €355 | €1,012 | +€657 | +185% |
| Trade debts | 44 | €3,809 | €2,014 | -€1,795 | -47.1% |
| Suppliers | 440/4 | €3,809 | €2,014 | -€1,795 | -47.1% |
| Taxes, remuneration and social security | 45 | €18,214 | €5,650 | -€12,563 | -69.0% |
| Taxes | 450/3 | €13,232 | €3,230 | -€10,002 | -75.6% |
| Remuneration and social security | 454/9 | €4,981 | €2,420 | -€2,561 | -51.4% |
| Other amounts payable | 47/48 | €429,485 | €359,765 | -€69,720 | -16.2% |
| Accrued charges and deferred income | 492/3 | €117,117 | €47,601 | -€69,516 | -59.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,647 | €10,526 | +€1,879 | +21.7% |
| Other operating charges | 640/8 | €1,660 | €1,963 | +€303 | +18.2% |
| Gross operating margin | 9900 | €33,676 | €36,542 | +€2,867 | +8.5% |
| Operating profit (loss) | 9901 | €23,369 | €24,054 | +€685 | +2.9% |
| Financial income | 75/76B | €4,494 | €1,879 | -€2,615 | -58.2% |
| Recurring financial income | 75 | €4,494 | €1,879 | -€2,615 | -58.2% |
| Financial charges | 65/66B | €35,802 | €34,811 | -€991 | -2.8% |
| Recurring financial charges | 65 | €35,802 | €34,811 | -€991 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,940 | -€8,879 | -€939 | -11.8% |
| Income taxes | 67/77 | €338 | €284 | -€54 | -16.1% |
| Profit (loss) for the period | 9904 | -€8,278 | -€9,163 | -€885 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,278 | -€9,163 | -€885 | -10.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.