Hopla: 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.
Hopla
Largest movements
- Receivables within one year +€21,259
up €21,259 (+177%), from €12,011 to €33,271
- Cash -€12,054
down €12,054 (-97.5%), from €12,369 to €315
mainly Receivables within one year (-€21,259) and Investment in fixed assets (net) (-€2,251)
- Deferred charges and accrued income +€1,312
new in 2025: €1,312
- Tangible fixed assets +€939
up €939 (+27.5%), from €3,414 to €4,353
of which Other tangible fixed assets: +€1,444
- Tax, wage and social debts +€5,254
up €5,254 (+75.4%), from €6,972 to €12,226
- Reserves +€4,675
up €4,675 (+54.3%), from €8,609 to €13,283
- Other debts +€1,209
up €1,209 (+34.8%), from €3,474 to €4,682
- Gross operating margin -€2,867
down €2,867 (-22.1%), from €12,978 to €10,111
- Depreciation +€955
up €955 (+267%), from €357 to €1,312
- Taxes -€161
down €161 (-4.3%), from €3,761 to €3,600
- Financial charges +€142
up €142 (+70.4%), from €201 to €343
- Other operating charges +€130
up €130 (+260%), from €50 to €180
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 | €27,795 | €39,251 | +€11,456 | +41.2% |
| Fixed assets | 21/28 | €3,414 | €4,353 | +€939 | +27.5% |
| Tangible fixed assets | 22/27 | €3,414 | €4,353 | +€939 | +27.5% |
| Plant, machinery and equipment | 23 | - | €565 | +€565 | |
| Furniture and vehicles | 24 | €3,414 | €2,344 | -€1,070 | -31.3% |
| Other tangible fixed assets | 26 | - | €1,444 | +€1,444 | |
| Current assets | 29/58 | €24,381 | €34,898 | +€10,517 | +43.1% |
| Amounts receivable within one year | 40/41 | €12,011 | €33,271 | +€21,259 | +177% |
| Trade receivables | 40 | €12,011 | €33,271 | +€21,259 | +177% |
| Cash at bank and in hand | 54/58 | €12,369 | €315 | -€12,054 | -97.5% |
| Deferred charges and accrued income | 490/1 | - | €1,312 | +€1,312 | |
| Total equity and liabilities | 10/49 | €27,795 | €39,251 | +€11,456 | +41.2% |
| Equity | 10/15 | €9,609 | €14,283 | +€4,675 | +48.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €8,609 | €13,283 | +€4,675 | +54.3% |
| Distributable reserves | 133 | €8,609 | €13,283 | +€4,675 | +54.3% |
| Amounts payable | 17/49 | €18,186 | €24,968 | +€6,781 | +37.3% |
| Amounts payable within one year | 42/48 | €18,186 | €24,968 | +€6,781 | +37.3% |
| Trade debts | 44 | €7,740 | €8,059 | +€319 | +4.1% |
| Suppliers | 440/4 | €7,740 | €8,059 | +€319 | +4.1% |
| Taxes, remuneration and social security | 45 | €6,972 | €12,226 | +€5,254 | +75.4% |
| Taxes | 450/3 | €6,972 | €12,226 | +€5,254 | +75.4% |
| Other amounts payable | 47/48 | €3,474 | €4,682 | +€1,209 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €357 | €1,312 | +€955 | +267% |
| Other operating charges | 640/8 | €50 | €180 | +€130 | +260% |
| Gross operating margin | 9900 | €12,978 | €10,111 | -€2,867 | -22.1% |
| Operating profit (loss) | 9901 | €12,571 | €8,618 | -€3,952 | -31.4% |
| Financial charges | 65/66B | €201 | €343 | +€142 | +70.4% |
| Recurring financial charges | 65 | €201 | €343 | +€142 | +70.4% |
| Profit (loss) for the period before taxes | 9903 | €12,369 | €8,275 | -€4,094 | -33.1% |
| Income taxes | 67/77 | €3,761 | €3,600 | -€161 | -4.3% |
| Profit (loss) for the period | 9904 | €8,609 | €4,675 | -€3,934 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,609 | €4,675 | -€3,934 | -45.7% |
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 16 October 2026 via checked.be.