Hopkins: 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.
Hopkins
Largest movements
- Deferred charges and accrued income -€75
no longer reported in 2025 (was €75)
- Cash -€29
down €29 (-12.4%), from €236 to €207
mainly Net result for the year (-€1,237) and Trade debts (-€279)
- Other debts +€1,412
up €1,412 (+8.8%), from €16,001 to €17,413
- Profit (loss) carried forward -€1,237
down €1,237 (-3.6%), from -€34,299 to -€35,536
- Trade debts -€279
down €279 (-59.1%), from €472 to €193
- Gross operating margin +€972
up €972 (+57.0%), from -€1,704 to -€732
- Taxes -€877
no longer reported in 2025 (was €877)
- Other operating charges +€67
up €67 (+53.2%), from €126 to €193
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 | €766 | €662 | -€104 | -13.6% |
| Current assets | 29/58 | €766 | €662 | -€104 | -13.6% |
| Stocks and contracts in progress | 3 | €456 | €456 | = | 0.0% |
| Stocks | 30/36 | €456 | €456 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €236 | €207 | -€29 | -12.4% |
| Deferred charges and accrued income | 490/1 | €75 | - | -€75 | |
| Total equity and liabilities | 10/49 | €766 | €662 | -€104 | -13.6% |
| Equity | 10/15 | -€15,707 | -€16,944 | -€1,237 | -7.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,299 | -€35,536 | -€1,237 | -3.6% |
| Amounts payable | 17/49 | €16,473 | €17,606 | +€1,133 | +6.9% |
| Amounts payable within one year | 42/48 | €16,473 | €17,606 | +€1,133 | +6.9% |
| Trade debts | 44 | €472 | €193 | -€279 | -59.1% |
| Suppliers | 440/4 | €472 | €193 | -€279 | -59.1% |
| Other amounts payable | 47/48 | €16,001 | €17,413 | +€1,412 | +8.8% |
| Other operating charges | 640/8 | €126 | €193 | +€67 | +53.2% |
| Gross operating margin | 9900 | -€1,704 | -€732 | +€972 | +57.0% |
| Operating profit (loss) | 9901 | -€1,830 | -€925 | +€905 | +49.4% |
| Financial charges | 65/66B | €318 | €312 | -€6 | -2.0% |
| Recurring financial charges | 65 | €318 | €312 | -€6 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,148 | -€1,237 | +€911 | +42.4% |
| Income taxes | 67/77 | €877 | - | -€877 | |
| Profit (loss) for the period | 9904 | -€3,025 | -€1,237 | +€1,788 | +59.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,025 | -€1,237 | +€1,788 | +59.1% |
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 30 October 2026 via checked.be.