ONDERNEMING ISABELLE HOSTE: 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.
ONDERNEMING ISABELLE HOSTE
Largest movements
- Cash -€4,496
down €4,496 (-89.1%), from €5,046 to €550
mainly Net result for the year (-€23,579) and Receivables within one year (-€3,108)
- Receivables within one year +€3,108
up €3,108 (+7088.6%), from €44 to €3,151
of which Trade receivables: +€3,105
- Stocks and contracts -€2,500
down €2,500 (-1.6%), from €158,500 to €156,000
- Profit (loss) carried forward -€23,579
down €23,579 (-552.1%), from -€4,271 to -€27,850
- Other debts +€12,410
up €12,410 (+66.0%), from €18,800 to €31,211
- Trade debts +€5,176
up €5,176 (+12.0%), from €43,063 to €48,239
- Gross operating margin -€43,382
down €43,382, from €28,009 to -€15,372
- Depreciation -€4,788
down €4,788 (-95.2%), from €5,032 to €244
- Financial income +€358
up €358 (+662.0%), from €54 to €413
- Other operating charges +€331
up €331 (+27.1%), from €1,222 to €1,552
- Financial charges +€282
up €282 (+4.3%), from €6,541 to €6,823
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 | €173,649 | €168,192 | -€5,457 | -3.1% |
| Fixed assets | 21/28 | €8,735 | €8,491 | -€244 | -2.8% |
| Tangible fixed assets | 22/27 | €1,956 | €1,712 | -€244 | -12.5% |
| Land and buildings | 22 | €1,956 | €1,712 | -€244 | -12.5% |
| Financial fixed assets | 28 | €6,779 | €6,779 | = | 0.0% |
| Current assets | 29/58 | €164,915 | €159,702 | -€5,213 | -3.2% |
| Stocks and contracts in progress | 3 | €158,500 | €156,000 | -€2,500 | -1.6% |
| Stocks | 30/36 | €158,500 | €156,000 | -€2,500 | -1.6% |
| Amounts receivable within one year | 40/41 | €44 | €3,151 | +€3,108 | +7088.6% |
| Trade receivables | 40 | - | €3,105 | +€3,105 | |
| Other amounts receivable | 41 | €44 | €47 | +€3 | +6.4% |
| Cash at bank and in hand | 54/58 | €5,046 | €550 | -€4,496 | -89.1% |
| Deferred charges and accrued income | 490/1 | €1,325 | - | -€1,325 | |
| Total equity and liabilities | 10/49 | €173,649 | €168,192 | -€5,457 | -3.1% |
| Equity | 10/15 | €55,538 | €31,959 | -€23,579 | -42.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €35,019 | €35,019 | = | 0.0% |
| Distributable reserves | 133 | €35,019 | €35,019 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,271 | -€27,850 | -€23,579 | -552.1% |
| Amounts payable | 17/49 | €118,111 | €136,234 | +€18,122 | +15.3% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €93,111 | €111,234 | +€18,122 | +19.5% |
| Financial debts | 43 | €24,697 | €26,024 | +€1,326 | +5.4% |
| Credit institutions | 430/8 | €24,697 | €26,024 | +€1,326 | +5.4% |
| Trade debts | 44 | €43,063 | €48,239 | +€5,176 | +12.0% |
| Suppliers | 440/4 | €43,063 | €48,239 | +€5,176 | +12.0% |
| Taxes, remuneration and social security | 45 | €6,550 | €5,760 | -€790 | -12.1% |
| Taxes | 450/3 | €4,807 | €2,666 | -€2,141 | -44.5% |
| Remuneration and social security | 454/9 | €1,743 | €3,094 | +€1,350 | +77.5% |
| Other amounts payable | 47/48 | €18,800 | €31,211 | +€12,410 | +66.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,032 | €244 | -€4,788 | -95.2% |
| Other operating charges | 640/8 | €1,222 | €1,552 | +€331 | +27.1% |
| Gross operating margin | 9900 | €28,009 | -€15,372 | -€43,382 | |
| Operating profit (loss) | 9901 | €21,755 | -€17,169 | -€38,924 | |
| Financial income | 75/76B | €54 | €413 | +€358 | +662.0% |
| Recurring financial income | 75 | €54 | €413 | +€358 | +662.0% |
| Financial charges | 65/66B | €6,541 | €6,823 | +€282 | +4.3% |
| Recurring financial charges | 65 | €6,541 | €6,823 | +€282 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €15,268 | -€23,579 | -€38,847 | |
| Profit (loss) for the period | 9904 | €15,268 | -€23,579 | -€38,847 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,268 | -€23,579 | -€38,847 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.