Hopland: 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.
Hopland
Largest movements
- Deferred charges and accrued income +€484
up €484 (+121%), from €400 to €884
- Cash +€420
up €420 (+12.5%), from €3,353 to €3,773
mainly Trade debts (+€6,229) and Accrued charges and deferred income (+€3,918)
- Stocks and contracts +€293
up €293 (+51.8%), from €566 to €859
- Other debts -€8,430
no longer reported in 2025 (was €8,430)
- Trade debts +€6,229
up €6,229 (+294%), from €2,117 to €8,346
- Accrued charges and deferred income +€3,918
new in 2025: €3,918
- Profit (loss) carried forward -€1,766
down €1,766 (-7.5%), from -€23,531 to -€25,297
- Tax, wage and social debts +€1,207
up €1,207 (+23.2%), from €5,202 to €6,409
of which Taxes: +€1,001
- Staff costs +€5,482
up €5,482 (+60.7%), from €9,031 to €14,513
- Other operating charges +€595
up €595 (+42.9%), from €1,387 to €1,982
- Financial charges +€312
up €312 (+68.7%), from €454 to €766
- Depreciation -€195
no longer reported in 2025 (was €195)
- Gross operating margin +€163
up €163 (+1.1%), from €15,314 to €15,477
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.
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 | €12,670 | €13,828 | +€1,158 | +9.1% |
| Fixed assets | 21/28 | €7,262 | €7,274 | +€12 | +0.2% |
| Financial fixed assets | 28 | €7,262 | €7,274 | +€12 | +0.2% |
| Current assets | 29/58 | €5,408 | €6,554 | +€1,146 | +21.2% |
| Stocks and contracts in progress | 3 | €566 | €859 | +€293 | +51.8% |
| Stocks | 30/36 | €566 | €859 | +€293 | +51.8% |
| Amounts receivable within one year | 40/41 | €1,089 | €1,038 | -€51 | -4.7% |
| Trade receivables | 40 | €531 | €331 | -€200 | -37.7% |
| Other amounts receivable | 41 | €558 | €707 | +€149 | +26.7% |
| Cash at bank and in hand | 54/58 | €3,353 | €3,773 | +€420 | +12.5% |
| Deferred charges and accrued income | 490/1 | €400 | €884 | +€484 | +121% |
| Total equity and liabilities | 10/49 | €12,670 | €13,828 | +€1,158 | +9.1% |
| Equity | 10/15 | -€3,079 | -€4,845 | -€1,766 | -57.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | - | -€18,592 | |
| Other | 1109/19 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,531 | -€25,297 | -€1,766 | -7.5% |
| Amounts payable | 17/49 | €15,749 | €18,673 | +€2,924 | +18.6% |
| Amounts payable within one year | 42/48 | €15,749 | €14,755 | -€994 | -6.3% |
| Trade debts | 44 | €2,117 | €8,346 | +€6,229 | +294% |
| Suppliers | 440/4 | €2,117 | €8,346 | +€6,229 | +294% |
| Taxes, remuneration and social security | 45 | €5,202 | €6,409 | +€1,207 | +23.2% |
| Taxes | 450/3 | €4,760 | €5,761 | +€1,001 | +21.0% |
| Remuneration and social security | 454/9 | €442 | €648 | +€206 | +46.6% |
| Other amounts payable | 47/48 | €8,430 | - | -€8,430 | |
| Accrued charges and deferred income | 492/3 | - | €3,918 | +€3,918 | |
| Remuneration, social security and pensions | 62 | €9,031 | €14,513 | +€5,482 | +60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €195 | - | -€195 | |
| Other operating charges | 640/8 | €1,387 | €1,982 | +€595 | +42.9% |
| Gross operating margin | 9900 | €15,314 | €15,477 | +€163 | +1.1% |
| Operating profit (loss) | 9901 | €4,701 | -€1,018 | -€5,719 | |
| Financial income | 75/76B | €43 | €18 | -€25 | -58.1% |
| Recurring financial income | 75 | €43 | €18 | -€25 | -58.1% |
| Financial charges | 65/66B | €454 | €766 | +€312 | +68.7% |
| Recurring financial charges | 65 | €454 | €766 | +€312 | +68.7% |
| Profit (loss) for the period before taxes | 9903 | €4,290 | -€1,766 | -€6,056 | |
| Income taxes | 67/77 | €13 | - | -€13 | |
| Profit (loss) for the period | 9904 | €4,277 | -€1,766 | -€6,043 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,277 | -€1,766 | -€6,043 |
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 1 November 2026 via checked.be.