HOPP: 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.
HOPP
Largest movements
- Receivables within one year +€11,184
up €11,184 (+9.3%), from €120,831 to €132,015
of which Other amounts receivable: +€11,575
- Cash -€4,538
down €4,538 (-31.4%), from €14,447 to €9,909
mainly Receivables within one year (-€11,184)
- Tangible fixed assets -€2,494
down €2,494 (-3.8%), from €65,533 to €63,040
- Profit (loss) carried forward +€4,152
up €4,152 (+0.8%), from -€501,288 to -€497,136
- Gross operating margin -€1,080
down €1,080 (-13.0%), from €8,273 to €7,193
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €200,812 | €204,964 | +€4,152 | +2.1% |
| Fixed assets | 21/28 | €65,533 | €63,040 | -€2,494 | -3.8% |
| Tangible fixed assets | 22/27 | €65,533 | €63,040 | -€2,494 | -3.8% |
| Land and buildings | 22 | €65,533 | €63,040 | -€2,494 | -3.8% |
| Current assets | 29/58 | €135,279 | €141,924 | +€6,645 | +4.9% |
| Amounts receivable within one year | 40/41 | €120,831 | €132,015 | +€11,184 | +9.3% |
| Trade receivables | 40 | €391 | - | -€391 | |
| Other amounts receivable | 41 | €120,441 | €132,015 | +€11,575 | +9.6% |
| Cash at bank and in hand | 54/58 | €14,447 | €9,909 | -€4,538 | -31.4% |
| Total equity and liabilities | 10/49 | €200,812 | €204,964 | +€4,152 | +2.1% |
| Equity | 10/15 | €200,712 | €204,864 | +€4,152 | +2.1% |
| Contributions | 10/11 | €702,000 | €702,000 | = | 0.0% |
| Capital | 10 | €702,000 | €702,000 | = | 0.0% |
| Issued capital | 100 | €702,000 | €702,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€501,288 | -€497,136 | +€4,152 | +0.8% |
| Amounts payable | 17/49 | €100 | €100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €100 | €100 | = | 0.0% |
| Other amounts payable | 47/48 | €100 | €100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,494 | €2,494 | = | 0.0% |
| Other operating charges | 640/8 | €460 | €474 | +€14 | +3.1% |
| Gross operating margin | 9900 | €8,273 | €7,193 | -€1,080 | -13.0% |
| Operating profit (loss) | 9901 | €5,319 | €4,226 | -€1,094 | -20.6% |
| Financial charges | 65/66B | €70 | €74 | +€4 | +6.2% |
| Recurring financial charges | 65 | €70 | €74 | +€4 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €5,250 | €4,152 | -€1,098 | -20.9% |
| Profit (loss) for the period | 9904 | €5,250 | €4,152 | -€1,098 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,250 | €4,152 | -€1,098 | -20.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.