Hoppa: what changed
Two fiscal 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.
What changed
Hoppa
NACE 87.304, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€91,127
2024 · €477,518-€386,391
Equity
€6.3m
2024 · €6.3m-€77,014
Cash
€642,619
2024 · €1.1m-€448,748
Balance sheet total
€10.4m
2024 · €11.0m-€610,253
Largest movements
Assets
- Cash -€448,748
down €448,748 (-41.1%), from €1.1m to €642,619
mainly Debts within one year (-€276,899) and Debts after one year (-€216,650)
- Receivables within one year +€211,436
up €211,436 (+15.8%), from €1.3m to €1.6m
of which Other amounts receivable: +€194,292
- Tangible fixed assets -€173,855
down €173,855 (-4.1%), from €4.2m to €4.0m
of which Land and buildings: -€177,567
Equity and liabilities
- Debts within one year -€276,899
down €276,899 (-15.4%), from €1.8m to €1.5m
- Debts after one year -€216,650
down €216,650 (-8.9%), from €2.4m to €2.2m
- Investment grants -€168,140
down €168,140 (-4.0%), from €4.2m to €4.0m
Income statement
- Gross operating margin -€315,442
down €315,442 (-7.7%), from €4.1m to €3.8m
- Staff costs +€169,638
up €169,638 (+5.2%), from €3.2m to €3.4m
- Purchases and services +€50,452
up €50,452 (+7.6%), from €660,446 to €710,899
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.
Result 2024
€477,518
Gross operating margin
-€315,442
Staff costs
-€169,638
Depreciation
+€6,940
Other operating charges
-€3,429
Other operating items
+€93,284
Financial income
-€2,627
Financial charges
+€4,520
Result 2025
€91,127
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.
From operations
-€125,693
Investment
+€61,735
Financing
-€384,790
Cash 2024
€1.1m
From operations (derived)
-€125,693
Net result for the year
+€91,127
Depreciation
+€217,572
Receivables after one year
+€98,034
Receivables within one year
-€211,436
Deferred charges and accrued income
-€4,400
Debts within one year
-€276,899
Accrued charges and deferred income
-€39,691
Investment (derived)
+€61,735
Investment in fixed assets (net)
-€43,717
Current investments
+€105,452
Financing
-€384,790
Debts after one year
-€216,650
Contributions, distributions and other
-€168,140
Cash 2025
€642,619
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,974,348 | €10,364,096 | -€610,253 | -5.6% |
| Fixed assets | 21/28 | €4,208,209 | €4,034,354 | -€173,855 | -4.1% |
| Tangible fixed assets | 22/27 | €4,207,833 | €4,033,978 | -€173,855 | -4.1% |
| Land and buildings | 22 | €3,897,234 | €3,719,667 | -€177,567 | -4.6% |
| Plant, machinery and equipment | 23 | €263,731 | €281,055 | +€17,324 | +6.6% |
| Furniture and vehicles | 24 | €46,868 | €33,257 | -€13,612 | -29.0% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €6,766,140 | €6,329,742 | -€436,398 | -6.4% |
| Amounts receivable after more than one year | 29 | €2,523,470 | €2,425,435 | -€98,034 | -3.9% |
| Other amounts receivable | 291 | €2,523,470 | €2,425,435 | -€98,034 | -3.9% |
| Amounts receivable within one year | 40/41 | €1,338,593 | €1,550,029 | +€211,436 | +15.8% |
| Trade receivables | 40 | €39,618 | €56,762 | +€17,144 | +43.3% |
| Other amounts receivable | 41 | €1,298,975 | €1,493,267 | +€194,292 | +15.0% |
| Current investments | 50/53 | €1,797,298 | €1,691,846 | -€105,452 | -5.9% |
| Cash at bank and in hand | 54/58 | €1,091,367 | €642,619 | -€448,748 | -41.1% |
| Deferred charges and accrued income | 490/1 | €15,413 | €19,813 | +€4,400 | +28.5% |
| Total equity and liabilities | 10/49 | €10,974,348 | €10,364,096 | -€610,253 | -5.6% |
| Equity | 10/15 | €6,330,766 | €6,253,753 | -€77,014 | -1.2% |
| Contributions | 10/11 | €1,825,405 | €1,825,405 | = | 0.0% |
| Capital | 10 | €1,825,405 | €1,825,405 | = | 0.0% |
| Reserves | 13 | €97,564 | €97,564 | = | 0.0% |
| Profit (loss) carried forward | 14 | €224,210 | €315,337 | +€91,127 | +40.6% |
| Investment grants | 15 | €4,183,587 | €4,015,447 | -€168,140 | -4.0% |
| Amounts payable | 17/49 | €4,643,582 | €4,110,343 | -€533,239 | -11.5% |
| Amounts payable after more than one year | 17 | €2,427,536 | €2,210,886 | -€216,650 | -8.9% |
| Financial debts | 170/4 | €2,427,536 | €2,210,886 | -€216,650 | -8.9% |
| Amounts payable within one year | 42/48 | €1,802,919 | €1,526,020 | -€276,899 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €213,543 | €216,650 | +€3,106 | +1.5% |
| Trade debts | 44 | €50,457 | €84,017 | +€33,560 | +66.5% |
| Suppliers | 440/4 | €50,457 | €84,017 | +€33,560 | +66.5% |
| Taxes, remuneration and social security | 45 | €405,880 | €644,289 | +€238,408 | +58.7% |
| Taxes | 450/3 | €53,244 | €79,419 | +€26,176 | +49.2% |
| Remuneration and social security | 454/9 | €352,637 | €564,869 | +€212,233 | +60.2% |
| Accrued charges and deferred income | 492/3 | €413,127 | €373,436 | -€39,691 | -9.6% |
| Turnover | 70 | €351,338 | €347,626 | -€3,712 | -1.1% |
| Non-recurring operating income | 76A | €11,444 | €16,692 | +€5,248 | +45.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €660,446 | €710,899 | +€50,452 | +7.6% |
| Remuneration, social security and pensions | 62 | €3,246,897 | €3,416,535 | +€169,638 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224,512 | €217,572 | -€6,940 | -3.1% |
| Other operating charges | 640/8 | €8,838 | €12,267 | +€3,429 | +38.8% |
| Non-recurring operating charges | 66A | €157,946 | €161 | -€157,784 | -99.9% |
| Gross operating margin | 9900 | €4,122,802 | €3,807,360 | -€315,442 | -7.7% |
| Operating profit (loss) | 9901 | €549,109 | €160,825 | -€388,284 | -70.7% |
| Financial income | 75/76B | €4,174 | €1,547 | -€2,627 | -62.9% |
| Recurring financial income | 75 | €4,174 | €1,547 | -€2,627 | -62.9% |
| Financial charges | 65/66B | €75,765 | €71,246 | -€4,520 | -6.0% |
| Recurring financial charges | 65 | €75,765 | €71,246 | -€4,520 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €477,518 | €91,127 | -€386,391 | -80.9% |
| Profit (loss) for the period | 9904 | €477,518 | €91,127 | -€386,391 | -80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €477,518 | €91,127 | -€386,391 | -80.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.