HIPPO TOOLS: 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.
HIPPO TOOLS
Largest movements
- Stocks and contracts +€76,642
up €76,642 (+31.9%), from €240,345 to €316,987
- Receivables within one year -€34,615
down €34,615 (-56.7%), from €61,021 to €26,406
- Cash -€33,116
down €33,116 (-49.3%), from €67,112 to €33,997
mainly Stocks and contracts (-€76,642) and Trade debts (-€36,239)
- Tangible fixed assets -€7,819
down €7,819 (-24.5%), from €31,941 to €24,121
of which Furniture and vehicles: -€6,948
- Profit (loss) carried forward +€56,087
up €56,087 (+52.3%), from €107,319 to €163,406
- Trade debts -€36,239
down €36,239 (-23.1%), from €156,695 to €120,457
- Tax, wage and social debts -€13,012
down €13,012 (-30.5%), from €42,723 to €29,711
of which Taxes: -€7,323
- Debts after one year -€5,995
down €5,995 (-27.8%), from €21,585 to €15,590
- Gross operating margin +€75,909
up €75,909 (+106.9%), from €71,004 to €146,913
- Staff costs +€21,293
up €21,293 (+60.5%), from €35,173 to €56,467
- Taxes +€12,040
up €12,040 (+120.2%), from €10,018 to €22,058
- Depreciation +€2,613
up €2,613 (+50.2%), from €5,206 to €7,819
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 | €400,689 | €401,781 | +€1,092 | +0.3% |
| Fixed assets | 21/28 | €32,211 | €24,391 | -€7,819 | -24.3% |
| Tangible fixed assets | 22/27 | €31,941 | €24,121 | -€7,819 | -24.5% |
| Plant, machinery and equipment | 23 | €1,826 | €955 | -€871 | -47.7% |
| Furniture and vehicles | 24 | €30,115 | €23,167 | -€6,948 | -23.1% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €368,478 | €377,389 | +€8,911 | +2.4% |
| Stocks and contracts in progress | 3 | €240,345 | €316,987 | +€76,642 | +31.9% |
| Stocks | 30/36 | €240,345 | €316,987 | +€76,642 | +31.9% |
| Amounts receivable within one year | 40/41 | €61,021 | €26,406 | -€34,615 | -56.7% |
| Trade receivables | 40 | €61,021 | €26,406 | -€34,615 | -56.7% |
| Cash at bank and in hand | 54/58 | €67,112 | €33,997 | -€33,116 | -49.3% |
| Total equity and liabilities | 10/49 | €400,689 | €401,781 | +€1,092 | +0.3% |
| Equity | 10/15 | €173,941 | €230,028 | +€56,087 | +32.2% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €1,622 | €1,622 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,622 | €1,622 | = | 0.0% |
| Legal reserve | 130 | €1,622 | €1,622 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,319 | €163,406 | +€56,087 | +52.3% |
| Amounts payable | 17/49 | €226,747 | €171,753 | -€54,995 | -24.3% |
| Amounts payable after more than one year | 17 | €21,585 | €15,590 | -€5,995 | -27.8% |
| Financial debts | 170/4 | €21,585 | €15,590 | -€5,995 | -27.8% |
| Amounts payable within one year | 42/48 | €205,163 | €156,163 | -€49,000 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €5,744 | €5,995 | +€251 | +4.4% |
| Trade debts | 44 | €156,695 | €120,457 | -€36,239 | -23.1% |
| Suppliers | 440/4 | €156,695 | €120,457 | -€36,239 | -23.1% |
| Taxes, remuneration and social security | 45 | €42,723 | €29,711 | -€13,012 | -30.5% |
| Taxes | 450/3 | €29,874 | €22,552 | -€7,323 | -24.5% |
| Remuneration and social security | 454/9 | €12,849 | €7,160 | -€5,689 | -44.3% |
| Remuneration, social security and pensions | 62 | €35,173 | €56,467 | +€21,293 | +60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,206 | €7,819 | +€2,613 | +50.2% |
| Other operating charges | 640/8 | €556 | €1,016 | +€459 | +82.6% |
| Gross operating margin | 9900 | €71,004 | €146,913 | +€75,909 | +106.9% |
| Operating profit (loss) | 9901 | €30,068 | €81,611 | +€51,543 | +171.4% |
| Financial income | 75/76B | €23 | €14 | -€9 | -38.8% |
| Recurring financial income | 75 | €23 | €14 | -€9 | -38.8% |
| Financial charges | 65/66B | €4,948 | €3,480 | -€1,468 | -29.7% |
| Recurring financial charges | 65 | €4,948 | €3,480 | -€1,468 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €25,142 | €78,145 | +€53,002 | +210.8% |
| Income taxes | 67/77 | €10,018 | €22,058 | +€12,040 | +120.2% |
| Profit (loss) for the period | 9904 | €15,125 | €56,087 | +€40,962 | +270.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,125 | €56,087 | +€40,962 | +270.8% |
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 9 October 2026 via checked.be.