HOPP Consult: 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 Consult
Largest movements
- Cash +€7,548
up €7,548 (+35.8%), from €21,079 to €28,627
mainly Depreciation (+€18,875) and Net result for the year (+€17,258)
- Tangible fixed assets -€7,334
down €7,334 (-11.9%), from €61,873 to €54,540
of which Furniture and vehicles: -€7,126
- Deferred charges and accrued income +€1,850
new in 2025: €1,850
- Receivables within one year +€1,775
up €1,775 (+7.2%), from €24,684 to €26,459
- Debts after one year -€22,143
down €22,143 (-51.3%), from €43,130 to €20,987
- Reserves +€17,258
up €17,258 (+28.2%), from €61,102 to €78,360
- Current portion of long-term debt +€11,451
new in 2025: €11,451
- Tax, wage and social debts -€3,570
down €3,570 (-23.4%), from €15,263 to €11,692
- Gross operating margin -€8,716
down €8,716 (-14.0%), from €62,152 to €53,437
- Depreciation +€5,770
up €5,770 (+44.0%), from €13,104 to €18,875
- Taxes -€2,628
down €2,628 (-31.1%), from €8,449 to €5,822
- Staff costs -€1,196
down €1,196 (-12.6%), from €9,472 to €8,276
- Financial charges -€654
down €654 (-24.1%), from €2,715 to €2,062
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.
Cash bridge derived
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 | €123,637 | €127,476 | +€3,839 | +3.1% |
| Fixed assets | 21/28 | €77,873 | €70,540 | -€7,334 | -9.4% |
| Tangible fixed assets | 22/27 | €61,873 | €54,540 | -€7,334 | -11.9% |
| Furniture and vehicles | 24 | €60,847 | €53,720 | -€7,126 | -11.7% |
| Other tangible fixed assets | 26 | €1,027 | €819 | -€207 | -20.2% |
| Financial fixed assets | 28 | €16,000 | €16,000 | = | 0.0% |
| Current assets | 29/58 | €45,763 | €56,936 | +€11,173 | +24.4% |
| Amounts receivable within one year | 40/41 | €24,684 | €26,459 | +€1,775 | +7.2% |
| Trade receivables | 40 | €24,684 | €26,459 | +€1,775 | +7.2% |
| Cash at bank and in hand | 54/58 | €21,079 | €28,627 | +€7,548 | +35.8% |
| Deferred charges and accrued income | 490/1 | - | €1,850 | +€1,850 | |
| Total equity and liabilities | 10/49 | €123,637 | €127,476 | +€3,839 | +3.1% |
| Equity | 10/15 | €62,602 | €79,860 | +€17,258 | +27.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €61,102 | €78,360 | +€17,258 | +28.2% |
| Distributable reserves | 133 | €61,102 | €78,360 | +€17,258 | +28.2% |
| Amounts payable | 17/49 | €61,034 | €47,616 | -€13,419 | -22.0% |
| Amounts payable after more than one year | 17 | €43,130 | €20,987 | -€22,143 | -51.3% |
| Financial debts | 170/4 | €43,130 | €20,987 | -€22,143 | -51.3% |
| Amounts payable within one year | 42/48 | €17,904 | €26,629 | +€8,724 | +48.7% |
| Current portion of amounts payable after more than one year | 42 | - | €11,451 | +€11,451 | |
| Trade debts | 44 | €1,495 | €2,391 | +€896 | +59.9% |
| Suppliers | 440/4 | €1,495 | €2,391 | +€896 | +59.9% |
| Taxes, remuneration and social security | 45 | €15,263 | €11,692 | -€3,570 | -23.4% |
| Taxes | 450/3 | €15,263 | €11,692 | -€3,570 | -23.4% |
| Other amounts payable | 47/48 | €1,146 | €1,094 | -€52 | -4.5% |
| Remuneration, social security and pensions | 62 | €9,472 | €8,276 | -€1,196 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,104 | €18,875 | +€5,770 | +44.0% |
| Other operating charges | 640/8 | €1,482 | €1,145 | -€338 | -22.8% |
| Gross operating margin | 9900 | €62,152 | €53,437 | -€8,716 | -14.0% |
| Operating profit (loss) | 9901 | €38,094 | €25,141 | -€12,952 | -34.0% |
| Financial charges | 65/66B | €2,715 | €2,062 | -€654 | -24.1% |
| Recurring financial charges | 65 | €2,715 | €2,062 | -€654 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €35,378 | €23,080 | -€12,299 | -34.8% |
| Income taxes | 67/77 | €8,449 | €5,822 | -€2,628 | -31.1% |
| Profit (loss) for the period | 9904 | €26,929 | €17,258 | -€9,671 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,929 | €17,258 | -€9,671 | -35.9% |
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 10 October 2026 via checked.be.