HIPPO: 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.
HIPPO
Largest movements
- Cash +€10,063
up €10,063 (+308.1%), from €3,266 to €13,328
mainly Other debts (+€15,288) and Depreciation (+€9,774)
- Tangible fixed assets -€9,774
down €9,774 (-9.5%), from €103,069 to €93,295
- Other debts +€15,288
up €15,288 (+7.1%), from €214,978 to €230,266
- Debts after one year -€6,616
down €6,616 (-57.4%), from €11,536 to €4,920
of which Financial debts: -€6,616
- Short-term financial debts -€5,564
down €5,564 (-100.0%), from €5,564 to €0
- Profit (loss) carried forward -€2,257
down €2,257 (-1.5%), from -€151,197 to -€153,454
- Trade debts -€1,205
down €1,205 (-58.0%), from €2,077 to €872
- Gross operating margin -€1,873
down €1,873 (-13.1%), from €14,332 to €12,459
- Financial charges +€499
up €499 (+24.8%), from €2,009 to €2,508
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 | €106,894 | €106,923 | +€29 | 0.0% |
| Fixed assets | 21/28 | €103,069 | €93,295 | -€9,774 | -9.5% |
| Tangible fixed assets | 22/27 | €103,069 | €93,295 | -€9,774 | -9.5% |
| Land and buildings | 22 | €103,069 | €93,295 | -€9,774 | -9.5% |
| Current assets | 29/58 | €3,825 | €13,628 | +€9,803 | +256.3% |
| Cash at bank and in hand | 54/58 | €3,266 | €13,328 | +€10,063 | +308.1% |
| Deferred charges and accrued income | 490/1 | €559 | €300 | -€260 | -46.5% |
| Total equity and liabilities | 10/49 | €106,894 | €106,923 | +€29 | 0.0% |
| Equity | 10/15 | -€133,845 | -€136,102 | -€2,257 | -1.7% |
| Contributions | 10/11 | €17,353 | €17,353 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,197 | -€153,454 | -€2,257 | -1.5% |
| Amounts payable | 17/49 | €240,738 | €243,025 | +€2,286 | +0.9% |
| Amounts payable after more than one year | 17 | €11,536 | €4,920 | -€6,616 | -57.4% |
| Financial debts | 170/4 | €8,331 | €1,715 | -€6,616 | -79.4% |
| Other amounts payable | 178/9 | €3,205 | €3,205 | = | 0.0% |
| Amounts payable within one year | 42/48 | €229,202 | €238,105 | +€8,903 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €6,245 | €6,616 | +€372 | +5.9% |
| Financial debts | 43 | €5,564 | €0 | -€5,564 | -100.0% |
| Credit institutions | 430/8 | €5,564 | €0 | -€5,564 | -100.0% |
| Trade debts | 44 | €2,077 | €872 | -€1,205 | -58.0% |
| Suppliers | 440/4 | €2,077 | €872 | -€1,205 | -58.0% |
| Taxes, remuneration and social security | 45 | €339 | €351 | +€12 | +3.5% |
| Taxes | 450/3 | €339 | €351 | +€12 | +3.5% |
| Other amounts payable | 47/48 | €214,978 | €230,266 | +€15,288 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,780 | €9,774 | -€6 | -0.1% |
| Other operating charges | 640/8 | €2,249 | €2,271 | +€22 | +1.0% |
| Gross operating margin | 9900 | €14,332 | €12,459 | -€1,873 | -13.1% |
| Operating profit (loss) | 9901 | €2,303 | €415 | -€1,889 | -82.0% |
| Financial income | 75/76B | €0 | €14 | +€14 | +3115.9% |
| Recurring financial income | 75 | €0 | €14 | +€14 | +3115.9% |
| Financial charges | 65/66B | €2,009 | €2,508 | +€499 | +24.8% |
| Recurring financial charges | 65 | €2,009 | €2,508 | +€499 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €295 | -€2,079 | -€2,374 | |
| Income taxes | 67/77 | €174 | €178 | +€3 | +2.0% |
| Profit (loss) for the period | 9904 | €120 | -€2,257 | -€2,377 | |
| Profit (loss) for the period to be appropriated | 9905 | €120 | -€2,257 | -€2,377 |
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 1 October 2026 via checked.be.