HOSPIMAN: 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.
HOSPIMAN
Largest movements
- Tangible fixed assets -€3,737
down €3,737 (-1.2%), from €305,616 to €301,879
of which Land and buildings: -€4,068
- Profit (loss) carried forward -€53,853
down €53,853, from €13,694 to -€40,159
- Other debts +€48,375
up €48,375 (+21.4%), from €226,155 to €274,530
- Gross operating margin -€13,267
down €13,267 (-148%), from -€8,951 to -€22,217
- Depreciation +€2,643
up €2,643 (+10.0%), from €26,537 to €29,179
- Other operating charges -€385
down €385 (-13.9%), from €2,760 to €2,375
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 | €310,128 | €305,433 | -€4,695 | -1.5% |
| Fixed assets | 21/28 | €305,616 | €301,879 | -€3,737 | -1.2% |
| Tangible fixed assets | 22/27 | €305,616 | €301,879 | -€3,737 | -1.2% |
| Land and buildings | 22 | €299,401 | €295,333 | -€4,068 | -1.4% |
| Plant, machinery and equipment | 23 | - | €2,091 | +€2,091 | |
| Furniture and vehicles | 24 | €6,215 | €4,455 | -€1,760 | -28.3% |
| Current assets | 29/58 | €4,512 | €3,554 | -€958 | -21.2% |
| Amounts receivable within one year | 40/41 | €1,810 | - | -€1,810 | |
| Trade receivables | 40 | €1,810 | - | -€1,810 | |
| Cash at bank and in hand | 54/58 | €883 | €1,497 | +€614 | +69.6% |
| Deferred charges and accrued income | 490/1 | €1,819 | €2,057 | +€238 | +13.1% |
| Total equity and liabilities | 10/49 | €310,128 | €305,433 | -€4,695 | -1.5% |
| Equity | 10/15 | €83,502 | €29,650 | -€53,853 | -64.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €7,809 | €7,809 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,809 | €7,809 | = | 0.0% |
| Legal reserve | 130 | €7,809 | €7,809 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,694 | -€40,159 | -€53,853 | |
| Amounts payable | 17/49 | €226,626 | €275,784 | +€49,158 | +21.7% |
| Amounts payable within one year | 42/48 | €226,626 | €275,784 | +€49,158 | +21.7% |
| Trade debts | 44 | €470 | €1,254 | +€783 | +167% |
| Suppliers | 440/4 | €470 | €1,254 | +€783 | +167% |
| Other amounts payable | 47/48 | €226,155 | €274,530 | +€48,375 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,537 | €29,179 | +€2,643 | +10.0% |
| Other operating charges | 640/8 | €2,760 | €2,375 | -€385 | -13.9% |
| Gross operating margin | 9900 | -€8,951 | -€22,217 | -€13,267 | -148% |
| Operating profit (loss) | 9901 | -€38,247 | -€53,772 | -€15,524 | -40.6% |
| Financial charges | 65/66B | €74 | €81 | +€8 | +10.2% |
| Recurring financial charges | 65 | €74 | €81 | +€8 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | -€38,321 | -€53,853 | -€15,532 | -40.5% |
| Income taxes | 67/77 | €220 | - | -€220 | |
| Profit (loss) for the period | 9904 | -€38,541 | -€53,853 | -€15,312 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,541 | -€53,853 | -€15,312 | -39.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.