HOP ADVICE: 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.
HOP ADVICE
Largest movements
- Tangible fixed assets +€25,773
new in 2025: €25,773
- Cash -€4,979
down €4,979 (-29.7%), from €16,775 to €11,796
mainly Investment in fixed assets (net) (-€28,888) and Tax, wage and social debts (-€4,936)
- Receivables within one year +€2,717
up €2,717 (+6.1%), from €44,711 to €47,428
of which Other amounts receivable: +€3,786
- Other debts +€22,500
new in 2025: €22,500
- Trade debts +€8,787
up €8,787 (+34.8%), from €25,268 to €34,055
- Tax, wage and social debts -€4,936
down €4,936 (-46.5%), from €10,614 to €5,678
- Profit (loss) carried forward -€2,400
down €2,400 (-10.8%), from €22,264 to €19,864
- Gross operating margin -€19,652
down €19,652 (-93.5%), from €21,017 to €1,365
- Taxes -€5,667
no longer reported in 2025 (was €5,667)
- Depreciation +€3,115
new in 2025: €3,115
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.
Derived cash bridge
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 | €63,296 | €87,247 | +€23,950 | +37.8% |
| Fixed assets | 21/28 | - | €25,773 | +€25,773 | |
| Tangible fixed assets | 22/27 | - | €25,773 | +€25,773 | |
| Furniture and vehicles | 24 | - | €25,773 | +€25,773 | |
| Current assets | 29/58 | €63,296 | €61,474 | -€1,822 | -2.9% |
| Amounts receivable within one year | 40/41 | €44,711 | €47,428 | +€2,717 | +6.1% |
| Trade receivables | 40 | €33,695 | €32,626 | -€1,069 | -3.2% |
| Other amounts receivable | 41 | €11,016 | €14,802 | +€3,786 | +34.4% |
| Cash at bank and in hand | 54/58 | €16,775 | €11,796 | -€4,979 | -29.7% |
| Deferred charges and accrued income | 490/1 | €1,810 | €2,250 | +€440 | +24.3% |
| Total equity and liabilities | 10/49 | €63,296 | €87,247 | +€23,950 | +37.8% |
| Equity | 10/15 | €27,414 | €25,014 | -€2,400 | -8.8% |
| Contributions | 10/11 | €5,150 | €5,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,264 | €19,864 | -€2,400 | -10.8% |
| Amounts payable | 17/49 | €35,882 | €62,233 | +€26,351 | +73.4% |
| Amounts payable within one year | 42/48 | €35,882 | €62,233 | +€26,351 | +73.4% |
| Trade debts | 44 | €25,268 | €34,055 | +€8,787 | +34.8% |
| Suppliers | 440/4 | €25,268 | €34,055 | +€8,787 | +34.8% |
| Taxes, remuneration and social security | 45 | €10,614 | €5,678 | -€4,936 | -46.5% |
| Taxes | 450/3 | €10,614 | €5,678 | -€4,936 | -46.5% |
| Other amounts payable | 47/48 | - | €22,500 | +€22,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,115 | +€3,115 | |
| Other operating charges | 640/8 | €416 | €400 | -€17 | -4.0% |
| Gross operating margin | 9900 | €21,017 | €1,365 | -€19,652 | -93.5% |
| Operating profit (loss) | 9901 | €20,601 | -€2,150 | -€22,751 | |
| Financial charges | 65/66B | €206 | €251 | +€45 | +21.7% |
| Recurring financial charges | 65 | €206 | €251 | +€45 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €20,395 | -€2,400 | -€22,795 | |
| Income taxes | 67/77 | €5,667 | - | -€5,667 | |
| Profit (loss) for the period | 9904 | €14,728 | -€2,400 | -€17,128 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,728 | -€2,400 | -€17,128 |
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 29 October 2026 via checked.be.