HOOP: 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.
HOOP
Largest movements
- Tangible fixed assets -€20,875
down €20,875 (-1.9%), from €1.1m to €1.1m
of which Land and buildings: -€20,025
- Receivables within one year +€11,935
up €11,935 (+50.8%), from €23,483 to €35,419
of which Trade receivables: +€18,000
- Debts after one year -€43,138
down €43,138 (-5.7%), from €752,239 to €709,101
- Reserves +€42,440
up €42,440 (+165.1%), from €25,703 to €68,143
- Advances received -€15,000
down €15,000 (-100.0%), from €15,000 to €0
- Taxes +€8,642
up €8,642 (+70.9%), from €12,184 to €20,826
- Depreciation +€3,222
up €3,222 (+7.4%), from €43,724 to €46,946
- Other operating charges +€2,189
up €2,189 (+41.4%), from €5,288 to €7,477
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 | €1,161,141 | €1,159,948 | -€1,193 | -0.1% |
| Fixed assets | 21/28 | €1,078,508 | €1,057,633 | -€20,875 | -1.9% |
| Tangible fixed assets | 22/27 | €1,078,508 | €1,057,633 | -€20,875 | -1.9% |
| Land and buildings | 22 | €1,074,768 | €1,054,743 | -€20,025 | -1.9% |
| Plant, machinery and equipment | 23 | €3,739 | €2,889 | -€850 | -22.7% |
| Current assets | 29/58 | €82,634 | €102,316 | +€19,682 | +23.8% |
| Amounts receivable within one year | 40/41 | €23,483 | €35,419 | +€11,935 | +50.8% |
| Trade receivables | 40 | €15,000 | €33,000 | +€18,000 | +120.0% |
| Other amounts receivable | 41 | €8,483 | €2,419 | -€6,065 | -71.5% |
| Cash at bank and in hand | 54/58 | €58,041 | €65,742 | +€7,701 | +13.3% |
| Deferred charges and accrued income | 490/1 | €1,109 | €1,155 | +€46 | +4.1% |
| Total equity and liabilities | 10/49 | €1,161,141 | €1,159,948 | -€1,193 | -0.1% |
| Equity | 10/15 | €31,903 | €74,343 | +€42,440 | +133.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,703 | €68,143 | +€42,440 | +165.1% |
| Distributable reserves | 133 | €25,703 | €68,143 | +€42,440 | +165.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,129,238 | €1,085,605 | -€43,633 | -3.9% |
| Amounts payable after more than one year | 17 | €752,239 | €709,101 | -€43,138 | -5.7% |
| Financial debts | 170/4 | €752,239 | €709,101 | -€43,138 | -5.7% |
| Amounts payable within one year | 42/48 | €376,966 | €370,504 | -€6,462 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €42,653 | €43,138 | +€484 | +1.1% |
| Trade debts | 44 | €1,998 | €906 | -€1,091 | -54.6% |
| Suppliers | 440/4 | €1,998 | €906 | -€1,091 | -54.6% |
| Advances received on contracts in progress | 46 | €15,000 | €0 | -€15,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €13,734 | €22,672 | +€8,938 | +65.1% |
| Taxes | 450/3 | €3,574 | €15,865 | +€12,291 | +343.9% |
| Remuneration and social security | 454/9 | €10,161 | €6,807 | -€3,353 | -33.0% |
| Other amounts payable | 47/48 | €303,581 | €303,788 | +€207 | +0.1% |
| Accrued charges and deferred income | 492/3 | €33 | €6,000 | +€5,967 | +18198.3% |
| Remuneration, social security and pensions | 62 | €39,222 | €40,586 | +€1,364 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,724 | €46,946 | +€3,222 | +7.4% |
| Other operating charges | 640/8 | €5,288 | €7,477 | +€2,189 | +41.4% |
| Gross operating margin | 9900 | €167,845 | €167,581 | -€264 | -0.2% |
| Operating profit (loss) | 9901 | €79,611 | €72,572 | -€7,040 | -8.8% |
| Financial charges | 65/66B | €9,646 | €9,305 | -€341 | -3.5% |
| Recurring financial charges | 65 | €9,646 | €9,305 | -€341 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €69,965 | €63,266 | -€6,699 | -9.6% |
| Income taxes | 67/77 | €12,184 | €20,826 | +€8,642 | +70.9% |
| Profit (loss) for the period | 9904 | €57,781 | €42,440 | -€15,341 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,781 | €42,440 | -€15,341 | -26.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.