HOTSY TOTSY: what changed
HOTSY TOTSY
Largest movements
- Cash +€43,713
up €43,713 (+74.7%), from €58,545 to €102,258
mainly Current investments (+€26,868) and Net result for the year (+€11,230)
- Current investments -€26,868
down €26,868 (-50.7%), from €53,000 to €26,132
- Receivables within one year -€1,966
down €1,966 (-55.2%), from €3,558 to €1,593
of which Trade receivables: -€1,536
- Reserves +€11,230
up €11,230 (+17.0%), from €66,086 to €77,316
of which Distributable reserves: +€11,230
- Tax, wage and social debts +€3,140
up €3,140 (+41.9%), from €7,495 to €10,635
of which Taxes: +€1,665
- Gross operating margin +€3,489
up €3,489 (+16.0%), from €21,747 to €25,236
- Taxes +€3,377
up €3,377 (+227%), from €1,487 to €4,863
- Financial charges +€1,653
up €1,653 (+110%), from €1,508 to €3,160
- Financial income -€663
down €663 (-73.7%), from €900 to €236
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,866 | €134,874 | +€13,008 | +10.7% |
| Fixed assets | 21/28 | €1,130 | €459 | -€672 | -59.4% |
| Tangible fixed assets | 22/27 | €1,130 | €459 | -€672 | -59.4% |
| Plant, machinery and equipment | 23 | €120 | €97 | -€22 | -18.7% |
| Furniture and vehicles | 24 | €1,011 | €362 | -€649 | -64.2% |
| Current assets | 29/58 | €120,736 | €134,415 | +€13,679 | +11.3% |
| Stocks and contracts in progress | 3 | €4,311 | €4,433 | +€122 | +2.8% |
| Stocks | 30/36 | €4,311 | €4,433 | +€122 | +2.8% |
| Amounts receivable within one year | 40/41 | €3,558 | €1,593 | -€1,966 | -55.2% |
| Trade receivables | 40 | €2,543 | €1,007 | -€1,536 | -60.4% |
| Other amounts receivable | 41 | €1,015 | €585 | -€430 | -42.3% |
| Current investments | 50/53 | €53,000 | €26,132 | -€26,868 | -50.7% |
| Cash at bank and in hand | 54/58 | €58,545 | €102,258 | +€43,713 | +74.7% |
| Deferred charges and accrued income | 490/1 | €1,322 | €0 | -€1,322 | -100% |
| Total equity and liabilities | 10/49 | €121,866 | €134,874 | +€13,008 | +10.7% |
| Equity | 10/15 | €102,208 | €113,438 | +€11,230 | +11.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €66,086 | €77,316 | +€11,230 | +17.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €63,586 | €74,816 | +€11,230 | +17.7% |
| Profit (loss) carried forward | 14 | €11,123 | €11,123 | = | 0.0% |
| Amounts payable | 17/49 | €19,658 | €21,436 | +€1,778 | +9.0% |
| Amounts payable within one year | 42/48 | €19,658 | €21,436 | +€1,778 | +9.0% |
| Trade debts | 44 | €4,634 | €3,916 | -€718 | -15.5% |
| Suppliers | 440/4 | €4,634 | €3,916 | -€718 | -15.5% |
| Advances received on contracts in progress | 46 | €537 | €0 | -€537 | -100% |
| Taxes, remuneration and social security | 45 | €7,495 | €10,635 | +€3,140 | +41.9% |
| Taxes | 450/3 | €6,739 | €8,404 | +€1,665 | +24.7% |
| Remuneration and social security | 454/9 | €756 | €2,231 | +€1,475 | +195% |
| Other amounts payable | 47/48 | €6,992 | €6,885 | -€107 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €568 | €672 | +€103 | +18.2% |
| Other operating charges | 640/8 | €5,645 | €5,548 | -€98 | -1.7% |
| Gross operating margin | 9900 | €21,747 | €25,236 | +€3,489 | +16.0% |
| Operating profit (loss) | 9901 | €15,533 | €19,017 | +€3,484 | +22.4% |
| Financial income | 75/76B | €900 | €236 | -€663 | -73.7% |
| Recurring financial income | 75 | €900 | €236 | -€663 | -73.7% |
| Financial charges | 65/66B | €1,508 | €3,160 | +€1,653 | +110% |
| Recurring financial charges | 65 | €1,508 | €3,160 | +€1,653 | +110% |
| Profit (loss) for the period before taxes | 9903 | €14,925 | €16,093 | +€1,168 | +7.8% |
| Income taxes | 67/77 | €1,487 | €4,863 | +€3,377 | +227% |
| Profit (loss) for the period | 9904 | €13,439 | €11,230 | -€2,209 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,439 | €11,230 | -€2,209 | -16.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.