Hopman: what changed
Hopman
Largest movements
- Cash -€27,886
down €27,886 (-47.4%), from €58,783 to €30,897
mainly Contributions, distributions and other (-€40,000) and Debts after one year (-€10,499)
- Tangible fixed assets -€9,376
down €9,376 (-55.0%), from €17,035 to €7,659
of which Furniture and vehicles: -€9,173
- Stocks and contracts -€6,680
down €6,680 (-30.8%), from €21,680 to €15,000
- Receivables within one year +€3,274
up €3,274 (+42.8%), from €7,657 to €10,931
of which Other amounts receivable: +€1,878
- Reserves -€39,604
down €39,604 (-56.1%), from €70,626 to €31,021
of which Distributable reserves: -€39,604
- Debts after one year -€10,499
down €10,499 (-79.9%), from €13,138 to €2,639
- Tax, wage and social debts +€6,025
up €6,025 (+430%), from €1,402 to €7,426
- Other debts +€1,827
up €1,827 (+2,514%), from €73 to €1,900
- Trade debts +€1,814
up €1,814 (+70.6%), from €2,570 to €4,384
- Gross operating margin -€28,436
down €28,436 (-71.1%), from €40,020 to €11,584
- Financial charges -€22,598
down €22,598 (-98.9%), from €22,852 to €253
- Depreciation -€1,988
down €1,988 (-17.5%), from €11,364 to €9,376
- Other operating charges -€615
down €615 (-67.4%), from €911 to €297
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,730 | €64,972 | -€40,758 | -38.5% |
| Fixed assets | 21/28 | €17,105 | €7,729 | -€9,376 | -54.8% |
| Tangible fixed assets | 22/27 | €17,035 | €7,659 | -€9,376 | -55.0% |
| Plant, machinery and equipment | 23 | €203 | - | -€203 | |
| Furniture and vehicles | 24 | €16,832 | €7,659 | -€9,173 | -54.5% |
| Financial fixed assets | 28 | €70 | €70 | = | 0.0% |
| Current assets | 29/58 | €88,625 | €57,243 | -€31,382 | -35.4% |
| Stocks and contracts in progress | 3 | €21,680 | €15,000 | -€6,680 | -30.8% |
| Contracts in progress | 37 | €21,680 | €15,000 | -€6,680 | -30.8% |
| Amounts receivable within one year | 40/41 | €7,657 | €10,931 | +€3,274 | +42.8% |
| Trade receivables | 40 | €2,645 | €4,040 | +€1,395 | +52.8% |
| Other amounts receivable | 41 | €5,012 | €6,891 | +€1,878 | +37.5% |
| Cash at bank and in hand | 54/58 | €58,783 | €30,897 | -€27,886 | -47.4% |
| Deferred charges and accrued income | 490/1 | €506 | €416 | -€90 | -17.8% |
| Total equity and liabilities | 10/49 | €105,730 | €64,972 | -€40,758 | -38.5% |
| Equity | 10/15 | €76,826 | €37,221 | -€39,604 | -51.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,626 | €31,021 | -€39,604 | -56.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €68,766 | €29,161 | -€39,604 | -57.6% |
| Amounts payable | 17/49 | €28,904 | €27,751 | -€1,154 | -4.0% |
| Amounts payable after more than one year | 17 | €13,138 | €2,639 | -€10,499 | -79.9% |
| Financial debts | 170/4 | €13,138 | €2,639 | -€10,499 | -79.9% |
| Amounts payable within one year | 42/48 | €15,767 | €24,209 | +€8,442 | +53.5% |
| Current portion of amounts payable after more than one year | 42 | €10,407 | €10,499 | +€91 | +0.9% |
| Trade debts | 44 | €2,570 | €4,384 | +€1,814 | +70.6% |
| Suppliers | 440/4 | €2,570 | €4,384 | +€1,814 | +70.6% |
| Advances received on contracts in progress | 46 | €1,315 | - | -€1,315 | |
| Taxes, remuneration and social security | 45 | €1,402 | €7,426 | +€6,025 | +430% |
| Taxes | 450/3 | €1,402 | €7,426 | +€6,025 | +430% |
| Other amounts payable | 47/48 | €73 | €1,900 | +€1,827 | +2,514% |
| Accrued charges and deferred income | 492/3 | - | €903 | +€903 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,364 | €9,376 | -€1,988 | -17.5% |
| Other operating charges | 640/8 | €911 | €297 | -€615 | -67.4% |
| Gross operating margin | 9900 | €40,020 | €11,584 | -€28,436 | -71.1% |
| Operating profit (loss) | 9901 | €27,744 | €1,911 | -€25,833 | -93.1% |
| Financial income | 75/76B | €1 | €94 | +€93 | +7,361% |
| Recurring financial income | 75 | €1 | €94 | +€93 | +7,361% |
| Financial charges | 65/66B | €22,852 | €253 | -€22,598 | -98.9% |
| Recurring financial charges | 65 | €22,852 | €253 | -€22,598 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | €4,894 | €1,752 | -€3,142 | -64.2% |
| Income taxes | 67/77 | €1,269 | €1,356 | +€87 | +6.9% |
| Profit (loss) for the period | 9904 | €3,625 | €396 | -€3,229 | -89.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,625 | €396 | -€3,229 | -89.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.