HOTDOG JAN: 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.
HOTDOG JAN
Largest movements
- Cash +€73,927
up €73,927 (+71.9%), from €102,867 to €176,794
mainly Net result for the year (+€71,061) and Tax, wage and social debts (+€32,537)
- Tangible fixed assets +€26,030
up €26,030 (+51.9%), from €50,161 to €76,191
of which Plant, machinery and equipment: +€27,410
- Receivables within one year +€2,815
up €2,815 (+40.5%), from €6,946 to €9,761
of which Other amounts receivable: +€2,849
- Reserves +€70,261
up €70,261 (+51.2%), from €137,325 to €207,586
- Tax, wage and social debts +€32,537
up €32,537 (+283%), from €11,480 to €44,017
of which Taxes: +€32,637
- Trade debts +€3,136
up €3,136 (+50.5%), from €6,209 to €9,345
- Gross operating margin +€34,792
up €34,792 (+43.3%), from €80,421 to €115,213
- Taxes +€10,202
up €10,202 (+55.9%), from €18,236 to €28,438
- Depreciation +€1,835
up €1,835 (+16.6%), from €11,028 to €12,863
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 | €167,414 | €273,348 | +€105,934 | +63.3% |
| Fixed assets | 21/28 | €50,161 | €76,191 | +€26,030 | +51.9% |
| Tangible fixed assets | 22/27 | €50,161 | €76,191 | +€26,030 | +51.9% |
| Plant, machinery and equipment | 23 | €9,340 | €36,750 | +€27,410 | +293% |
| Furniture and vehicles | 24 | €14,009 | €13,648 | -€361 | -2.6% |
| Other tangible fixed assets | 26 | €26,812 | €25,793 | -€1,019 | -3.8% |
| Current assets | 29/58 | €117,253 | €197,157 | +€79,904 | +68.1% |
| Stocks and contracts in progress | 3 | €4,091 | €4,648 | +€556 | +13.6% |
| Stocks | 30/36 | €4,091 | €4,648 | +€556 | +13.6% |
| Amounts receivable within one year | 40/41 | €6,946 | €9,761 | +€2,815 | +40.5% |
| Trade receivables | 40 | €1,802 | €1,768 | -€34 | -1.9% |
| Other amounts receivable | 41 | €5,144 | €7,993 | +€2,849 | +55.4% |
| Cash at bank and in hand | 54/58 | €102,867 | €176,794 | +€73,927 | +71.9% |
| Deferred charges and accrued income | 490/1 | €3,349 | €5,955 | +€2,606 | +77.8% |
| Total equity and liabilities | 10/49 | €167,414 | €273,348 | +€105,934 | +63.3% |
| Equity | 10/15 | €149,725 | €219,986 | +€70,261 | +46.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €137,325 | €207,586 | +€70,261 | +51.2% |
| Distributable reserves | 133 | €137,325 | €207,586 | +€70,261 | +51.2% |
| Amounts payable | 17/49 | €17,689 | €53,362 | +€35,673 | +202% |
| Amounts payable within one year | 42/48 | €17,689 | €53,362 | +€35,673 | +202% |
| Trade debts | 44 | €6,209 | €9,345 | +€3,136 | +50.5% |
| Suppliers | 440/4 | €6,209 | €9,345 | +€3,136 | +50.5% |
| Taxes, remuneration and social security | 45 | €11,480 | €44,017 | +€32,537 | +283% |
| Taxes | 450/3 | €6,980 | €39,617 | +€32,637 | +468% |
| Remuneration and social security | 454/9 | €4,500 | €4,400 | -€100 | -2.2% |
| Non-recurring operating income | 76A | - | €8,000 | +€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,028 | €12,863 | +€1,835 | +16.6% |
| Other operating charges | 640/8 | €2,071 | €1,309 | -€762 | -36.8% |
| Non-recurring operating charges | 66A | - | €198 | +€198 | |
| Gross operating margin | 9900 | €80,421 | €115,213 | +€34,792 | +43.3% |
| Operating profit (loss) | 9901 | €67,322 | €100,842 | +€33,520 | +49.8% |
| Financial income | 75/76B | €7 | €12 | +€5 | +65.9% |
| Recurring financial income | 75 | €7 | €12 | +€5 | +65.9% |
| Financial charges | 65/66B | €1,617 | €1,355 | -€262 | -16.2% |
| Recurring financial charges | 65 | €1,617 | €1,355 | -€262 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €65,712 | €99,499 | +€33,787 | +51.4% |
| Income taxes | 67/77 | €18,236 | €28,438 | +€10,202 | +55.9% |
| Profit (loss) for the period | 9904 | €47,476 | €71,061 | +€23,585 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,476 | €71,061 | +€23,585 | +49.7% |
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 30 October 2026 via checked.be.