HOTUA DYLAN: what changed
Two fiscal 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.
HOTUA DYLAN
Largest movements
- Tangible fixed assets -€11,741
down €11,741 (-31.5%), from €37,307 to €25,566
- Receivables within one year +€4,284
up €4,284 (+39.4%), from €10,875 to €15,159
of which Other amounts receivable: +€13,513
- Cash -€4,226
down €4,226 (-87.2%), from €4,845 to €618
mainly Debts after one year (-€36,706) and Net result for the year (-€17,833)
- Debts after one year -€36,706
no longer reported in 2025 (was €36,706)
- Current portion of long-term debt +€29,485
new in 2025: €29,485
- Profit (loss) carried forward -€17,833
down €17,833, from €2,514 to -€15,319
- Tax, wage and social debts +€14,736
up €14,736 (+2011.4%), from €733 to €15,469
- Trade debts -€6,931
down €6,931 (-90.0%), from €7,704 to €774
- Gross operating margin -€17,903
down €17,903, from €14,765 to -€3,138
- Depreciation +€2,085
up €2,085 (+21.6%), from €9,656 to €11,741
- Other operating charges +€1,294
new in 2025: €1,294
- Taxes -€603
down €603 (-82.3%), from €733 to €130
- Financial charges -€333
down €333 (-17.9%), from €1,863 to €1,530
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.
Cash bridge derived
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 | €53,027 | €41,344 | -€11,683 | -22.0% |
| Fixed assets | 21/28 | €37,307 | €25,566 | -€11,741 | -31.5% |
| Tangible fixed assets | 22/27 | €37,307 | €25,566 | -€11,741 | -31.5% |
| Furniture and vehicles | 24 | €37,307 | €25,566 | -€11,741 | -31.5% |
| Current assets | 29/58 | €15,720 | €15,778 | +€58 | +0.4% |
| Amounts receivable within one year | 40/41 | €10,875 | €15,159 | +€4,284 | +39.4% |
| Trade receivables | 40 | €10,875 | €1,647 | -€9,229 | -84.9% |
| Other amounts receivable | 41 | - | €13,513 | +€13,513 | |
| Cash at bank and in hand | 54/58 | €4,845 | €618 | -€4,226 | -87.2% |
| Total equity and liabilities | 10/49 | €53,027 | €41,344 | -€11,683 | -22.0% |
| Equity | 10/15 | €5,514 | -€12,319 | -€17,833 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,514 | -€15,319 | -€17,833 | |
| Amounts payable | 17/49 | €47,513 | €53,663 | +€6,150 | +12.9% |
| Amounts payable after more than one year | 17 | €36,706 | - | -€36,706 | |
| Financial debts | 170/4 | €36,706 | - | -€36,706 | |
| Amounts payable within one year | 42/48 | €10,807 | €53,663 | +€42,856 | +396.5% |
| Current portion of amounts payable after more than one year | 42 | - | €29,485 | +€29,485 | |
| Trade debts | 44 | €7,704 | €774 | -€6,931 | -90.0% |
| Suppliers | 440/4 | €7,704 | €774 | -€6,931 | -90.0% |
| Taxes, remuneration and social security | 45 | €733 | €15,469 | +€14,736 | +2011.4% |
| Taxes | 450/3 | €733 | €15,469 | +€14,736 | +2011.4% |
| Other amounts payable | 47/48 | €2,370 | €7,936 | +€5,566 | +234.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,656 | €11,741 | +€2,085 | +21.6% |
| Other operating charges | 640/8 | - | €1,294 | +€1,294 | |
| Gross operating margin | 9900 | €14,765 | -€3,138 | -€17,903 | |
| Operating profit (loss) | 9901 | €5,109 | -€16,173 | -€21,282 | |
| Financial charges | 65/66B | €1,863 | €1,530 | -€333 | -17.9% |
| Recurring financial charges | 65 | €1,863 | €1,530 | -€333 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €3,246 | -€17,703 | -€20,949 | |
| Income taxes | 67/77 | €733 | €130 | -€603 | -82.3% |
| Profit (loss) for the period | 9904 | €2,514 | -€17,833 | -€20,347 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,514 | -€17,833 | -€20,347 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.