HOSTESS-SELECT: what changed
HOSTESS-SELECT
Largest movements
- Cash +€71,973
up €71,973 (+146%), from €49,161 to €121,134
mainly Net result for the year (+€115,574) and Receivables within one year (+€66,411)
- Receivables within one year -€66,411
down €66,411 (-23.2%), from €285,803 to €219,392
of which Trade receivables: -€55,158
- Other debts +€10,123
up €10,123 (+6.7%), from €150,547 to €160,670
- Tax, wage and social debts -€8,578
down €8,578 (-4.5%), from €190,219 to €181,641
of which Remuneration and social security: -€4,754
- Trade debts +€3,609
up €3,609 (+45.6%), from €7,917 to €11,526
- Staff costs -€136,459
down €136,459 (-19.8%), from €687,470 to €551,011
- Gross operating margin -€127,843
down €127,843 (-15.2%), from €839,838 to €711,995
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 | €350,569 | €355,382 | +€4,814 | +1.4% |
| Fixed assets | 21/28 | €4,240 | €4,240 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,240 | €4,240 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €4,240 | €4,240 | = | 0.0% |
| Current assets | 29/58 | €346,329 | €351,142 | +€4,814 | +1.4% |
| Amounts receivable within one year | 40/41 | €285,803 | €219,392 | -€66,411 | -23.2% |
| Trade receivables | 40 | €164,001 | €108,843 | -€55,158 | -33.6% |
| Other amounts receivable | 41 | €121,802 | €110,549 | -€11,253 | -9.2% |
| Cash at bank and in hand | 54/58 | €49,161 | €121,134 | +€71,973 | +146% |
| Deferred charges and accrued income | 490/1 | €11,364 | €10,616 | -€748 | -6.6% |
| Total equity and liabilities | 10/49 | €350,569 | €355,382 | +€4,814 | +1.4% |
| Equity | 10/15 | €1,544 | €1,544 | = | 0.0% |
| Contributions | 10/11 | €1,544 | €1,544 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €349,024 | €353,838 | +€4,814 | +1.4% |
| Amounts payable within one year | 42/48 | €349,024 | €353,838 | +€4,814 | +1.4% |
| Financial debts | 43 | €342 | €2 | -€340 | -99.4% |
| Credit institutions | 430/8 | €342 | €2 | -€340 | -99.4% |
| Trade debts | 44 | €7,917 | €11,526 | +€3,609 | +45.6% |
| Suppliers | 440/4 | €7,917 | €11,526 | +€3,609 | +45.6% |
| Taxes, remuneration and social security | 45 | €190,219 | €181,641 | -€8,578 | -4.5% |
| Taxes | 450/3 | €77,656 | €73,832 | -€3,824 | -4.9% |
| Remuneration and social security | 454/9 | €112,563 | €107,809 | -€4,754 | -4.2% |
| Other amounts payable | 47/48 | €150,547 | €160,670 | +€10,123 | +6.7% |
| Remuneration, social security and pensions | 62 | €687,470 | €551,011 | -€136,459 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €190 | €0 | -€190 | -100% |
| Other operating charges | 640/8 | €957 | €720 | -€237 | -24.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €839,838 | €711,995 | -€127,843 | -15.2% |
| Operating profit (loss) | 9901 | €151,223 | €160,264 | +€9,042 | +6.0% |
| Financial income | 75/76B | €1,180 | €1,803 | +€623 | +52.8% |
| Recurring financial income | 75 | €1,180 | €1,803 | +€623 | +52.8% |
| Financial charges | 65/66B | €996 | €3,000 | +€2,004 | +201% |
| Recurring financial charges | 65 | €996 | €3,000 | +€2,004 | +201% |
| Profit (loss) for the period before taxes | 9903 | €151,407 | €159,068 | +€7,661 | +5.1% |
| Income taxes | 67/77 | €43,462 | €43,494 | +€32 | +0.1% |
| Profit (loss) for the period | 9904 | €107,944 | €115,574 | +€7,629 | +7.1% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €107,944 | €115,574 | +€7,629 | +7.1% |
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 1 November 2026 via checked.be.