Hooper: 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.
Hooper
Largest movements
- Receivables within one year -€41,808
down €41,808 (-99.3%), from €42,115 to €307
of which Other amounts receivable: -€41,808
- Other debts +€237,500
up €237,500 (+395.8%), from €60,000 to €297,500
- Reserves -€202,113
down €202,113 (-80.7%), from €250,450 to €48,338
- Debts after one year -€103,321
down €103,321 (-16.0%), from €647,191 to €543,870
- Advances received +€30,000
new in 2025: €30,000
- Gross operating margin -€11,617
down €11,617 (-5.3%), from €218,324 to €206,708
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 | €1,071,606 | €1,037,916 | -€33,690 | -3.1% |
| Fixed assets | 21/28 | €1,020,000 | €1,020,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,020,000 | €1,020,000 | = | 0.0% |
| Current assets | 29/58 | €51,606 | €17,916 | -€33,690 | -65.3% |
| Amounts receivable within one year | 40/41 | €42,115 | €307 | -€41,808 | -99.3% |
| Trade receivables | 40 | €307 | €307 | = | 0.0% |
| Other amounts receivable | 41 | €41,808 | €0 | -€41,808 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,491 | €17,609 | +€8,118 | +85.5% |
| Total equity and liabilities | 10/49 | €1,071,606 | €1,037,916 | -€33,690 | -3.1% |
| Equity | 10/15 | €255,450 | €53,338 | -€202,113 | -79.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €250,450 | €48,338 | -€202,113 | -80.7% |
| Distributable reserves | 133 | €250,450 | €48,338 | -€202,113 | -80.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €816,155 | €984,578 | +€168,423 | +20.6% |
| Amounts payable after more than one year | 17 | €647,191 | €543,870 | -€103,321 | -16.0% |
| Financial debts | 170/4 | €647,191 | €543,870 | -€103,321 | -16.0% |
| Amounts payable within one year | 42/48 | €168,964 | €440,708 | +€271,744 | +160.8% |
| Current portion of amounts payable after more than one year | 42 | €102,611 | €103,321 | +€710 | +0.7% |
| Trade debts | 44 | €176 | €176 | = | 0.0% |
| Suppliers | 440/4 | €176 | €176 | = | 0.0% |
| Advances received on contracts in progress | 46 | - | €30,000 | +€30,000 | |
| Taxes, remuneration and social security | 45 | €6,177 | €9,711 | +€3,534 | +57.2% |
| Taxes | 450/3 | €6,177 | €9,711 | +€3,534 | +57.2% |
| Other amounts payable | 47/48 | €60,000 | €297,500 | +€237,500 | +395.8% |
| Other operating charges | 640/8 | €1,349 | €320 | -€1,029 | -76.3% |
| Gross operating margin | 9900 | €218,324 | €206,708 | -€11,617 | -5.3% |
| Operating profit (loss) | 9901 | €216,975 | €206,388 | -€10,588 | -4.9% |
| Financial charges | 65/66B | €4,205 | €3,500 | -€705 | -16.8% |
| Recurring financial charges | 65 | €4,205 | €3,500 | -€705 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €212,770 | €202,887 | -€9,883 | -4.6% |
| Income taxes | 67/77 | €53,192 | €55,000 | +€1,808 | +3.4% |
| Profit (loss) for the period | 9904 | €159,577 | €147,887 | -€11,690 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €159,577 | €147,887 | -€11,690 | -7.3% |
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 10 October 2026 via checked.be.