HIPPO SCREEN: 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 SCREEN
Largest movements
- Receivables within one year -€53,205
down €53,205 (-83.4%), from €63,826 to €10,621
of which Trade receivables: -€33,181
- Financial fixed assets +€20,000
new in 2025: €20,000
- Tangible fixed assets -€16,707
down €16,707 (-5.1%), from €324,693 to €307,986
of which Furniture and vehicles: -€22,326
- Stocks and contracts +€5,000
up €5,000 (+25.0%), from €20,000 to €25,000
- Debts after one year +€246,822
up €246,822 (+1344.5%), from €18,357 to €265,180
- Short-term financial debts -€199,000
no longer reported in 2025 (was €199,000)
- Profit (loss) carried forward -€63,211
down €63,211, from €48,646 to -€14,566
- Trade debts -€31,633
down €31,633 (-64.5%), from €49,037 to €17,404
- Other debts +€6,400
up €6,400 (+45.2%), from €14,157 to €20,557
- Gross operating margin -€47,186
down €47,186, from €28,804 to -€18,382
- Depreciation -€9,133
down €9,133 (-36.8%), from €24,802 to €15,669
- Other operating charges +€2,203
up €2,203 (+143.4%), from €1,536 to €3,739
- Financial income -€2,019
down €2,019 (-94.9%), from €2,128 to €109
- Financial charges +€1,155
up €1,155 (+9.1%), from €12,747 to €13,902
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 | €414,673 | €370,196 | -€44,477 | -10.7% |
| Fixed assets | 21/28 | €324,693 | €327,986 | +€3,293 | +1.0% |
| Tangible fixed assets | 22/27 | €324,693 | €307,986 | -€16,707 | -5.1% |
| Land and buildings | 22 | €275,681 | €283,520 | +€7,839 | +2.8% |
| Plant, machinery and equipment | 23 | €2,866 | €838 | -€2,028 | -70.8% |
| Furniture and vehicles | 24 | €45,954 | €23,628 | -€22,326 | -48.6% |
| Other tangible fixed assets | 26 | €191 | - | -€191 | |
| Financial fixed assets | 28 | - | €20,000 | +€20,000 | |
| Current assets | 29/58 | €89,980 | €42,210 | -€47,771 | -53.1% |
| Stocks and contracts in progress | 3 | €20,000 | €25,000 | +€5,000 | +25.0% |
| Stocks | 30/36 | €20,000 | €25,000 | +€5,000 | +25.0% |
| Amounts receivable within one year | 40/41 | €63,826 | €10,621 | -€53,205 | -83.4% |
| Trade receivables | 40 | €42,864 | €9,683 | -€33,181 | -77.4% |
| Other amounts receivable | 41 | €20,962 | €938 | -€20,025 | -95.5% |
| Cash at bank and in hand | 54/58 | €2,380 | €4,057 | +€1,677 | +70.4% |
| Deferred charges and accrued income | 490/1 | €3,774 | €2,533 | -€1,242 | -32.9% |
| Total equity and liabilities | 10/49 | €414,673 | €370,196 | -€44,477 | -10.7% |
| Equity | 10/15 | €119,708 | €56,497 | -€63,211 | -52.8% |
| 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 | €9,062 | €9,062 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,862 | €2,862 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,646 | -€14,566 | -€63,211 | |
| Amounts payable | 17/49 | €294,965 | €313,699 | +€18,734 | +6.4% |
| Amounts payable after more than one year | 17 | €18,357 | €265,180 | +€246,822 | +1344.5% |
| Financial debts | 170/4 | €18,357 | €265,180 | +€246,822 | +1344.5% |
| Amounts payable within one year | 42/48 | €276,607 | €48,520 | -€228,088 | -82.5% |
| Current portion of amounts payable after more than one year | 42 | €5,730 | €6,009 | +€278 | +4.9% |
| Financial debts | 43 | €199,000 | - | -€199,000 | |
| Credit institutions | 430/8 | €199,000 | - | -€199,000 | |
| Trade debts | 44 | €49,037 | €17,404 | -€31,633 | -64.5% |
| Suppliers | 440/4 | €49,037 | €17,404 | -€31,633 | -64.5% |
| Taxes, remuneration and social security | 45 | €8,683 | €4,550 | -€4,133 | -47.6% |
| Taxes | 450/3 | €8,683 | €4,550 | -€4,133 | -47.6% |
| Other amounts payable | 47/48 | €14,157 | €20,557 | +€6,400 | +45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,802 | €15,669 | -€9,133 | -36.8% |
| Other operating charges | 640/8 | €1,536 | €3,739 | +€2,203 | +143.4% |
| Non-recurring operating charges | 66A | - | €11,332 | +€11,332 | |
| Gross operating margin | 9900 | €28,804 | -€18,382 | -€47,186 | |
| Operating profit (loss) | 9901 | €2,465 | -€49,122 | -€51,588 | |
| Financial income | 75/76B | €2,128 | €109 | -€2,019 | -94.9% |
| Recurring financial income | 75 | €2,128 | €109 | -€2,019 | -94.9% |
| Financial charges | 65/66B | €12,747 | €13,902 | +€1,155 | +9.1% |
| Recurring financial charges | 65 | €12,747 | €13,902 | +€1,155 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,153 | -€62,915 | -€54,762 | -671.7% |
| Income taxes | 67/77 | €270 | €296 | +€26 | +9.6% |
| Profit (loss) for the period | 9904 | -€8,424 | -€63,211 | -€54,788 | -650.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,424 | -€63,211 | -€54,788 | -650.4% |
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 3 October 2026 via checked.be.