HOPPAZ: 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.
HOPPAZ
Largest movements
- Deferred charges and accrued income -€34,436
down €34,436 (-23.2%), from €148,340 to €113,904
- Receivables within one year +€18,027
up €18,027 (+158%), from €11,414 to €29,441
- Cash -€8,199
down €8,199 (-3.5%), from €231,403 to €223,204
mainly Net result for the year (-€34,928) and Receivables within one year (-€18,027)
- Profit (loss) carried forward -€32,142
down €32,142 (-16.1%), from €199,677 to €167,535
- Tax, wage and social debts +€7,656
up €7,656 (+4.2%), from €180,868 to €188,524
of which Remuneration and social security: +€9,480
- Gross operating margin +€78,006
up €78,006 (+5.7%), from €1.4m to €1.4m
- Staff costs +€64,897
up €64,897 (+4.6%), from €1.4m to €1.5m
- Turnover +€21,735
up €21,735 (+6.6%), from €328,597 to €350,332
- Purchases and services +€20,594
up €20,594 (+11.3%), from €181,745 to €202,339
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 | €402,351 | €375,807 | -€26,544 | -6.6% |
| Fixed assets | 21/28 | €11,194 | €9,258 | -€1,936 | -17.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €11,194 | €9,258 | -€1,936 | -17.3% |
| Plant, machinery and equipment | 23 | €11,194 | €9,258 | -€1,936 | -17.3% |
| Current assets | 29/58 | €391,157 | €366,549 | -€24,608 | -6.3% |
| Amounts receivable within one year | 40/41 | €11,414 | €29,441 | +€18,027 | +158% |
| Trade receivables | 40 | €11,414 | €29,441 | +€18,027 | +158% |
| Cash at bank and in hand | 54/58 | €231,403 | €223,204 | -€8,199 | -3.5% |
| Deferred charges and accrued income | 490/1 | €148,340 | €113,904 | -€34,436 | -23.2% |
| Total equity and liabilities | 10/49 | €402,351 | €375,807 | -€26,544 | -6.6% |
| Equity | 10/15 | €199,677 | €167,535 | -€32,142 | -16.1% |
| Profit (loss) carried forward | 14 | €199,677 | €167,535 | -€32,142 | -16.1% |
| Amounts payable | 17/49 | €202,674 | €208,272 | +€5,598 | +2.8% |
| Amounts payable within one year | 42/48 | €202,674 | €208,272 | +€5,598 | +2.8% |
| Trade debts | 44 | €21,806 | €19,748 | -€2,058 | -9.4% |
| Suppliers | 440/4 | €21,806 | €19,748 | -€2,058 | -9.4% |
| Taxes, remuneration and social security | 45 | €180,868 | €188,524 | +€7,656 | +4.2% |
| Taxes | 450/3 | €2,786 | €962 | -€1,824 | -65.5% |
| Remuneration and social security | 454/9 | €178,082 | €187,562 | +€9,480 | +5.3% |
| Turnover | 70 | €328,597 | €350,332 | +€21,735 | +6.6% |
| Membership fees, donations, legacies and grants | 73 | €1,218,141 | €1,295,006 | +€76,865 | +6.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €181,745 | €202,339 | +€20,594 | +11.3% |
| Remuneration, social security and pensions | 62 | €1,410,867 | €1,475,764 | +€64,897 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,468 | €3,116 | -€1,352 | -30.3% |
| Other operating charges | 640/8 | €207 | €213 | +€6 | +2.9% |
| Gross operating margin | 9900 | €1,364,993 | €1,442,999 | +€78,006 | +5.7% |
| Operating profit (loss) | 9901 | -€50,549 | -€36,094 | +€14,455 | +28.6% |
| Financial income | 75/76B | €3,340 | €2,265 | -€1,075 | -32.2% |
| Recurring financial income | 75 | €3,340 | €2,265 | -€1,075 | -32.2% |
| Financial charges | 65/66B | €1,935 | €421 | -€1,514 | -78.2% |
| Recurring financial charges | 65 | €1,935 | €421 | -€1,514 | -78.2% |
| Profit (loss) for the period before taxes | 9903 | -€49,144 | -€34,250 | +€14,894 | +30.3% |
| Income taxes | 67/77 | €994 | €678 | -€316 | -31.8% |
| Profit (loss) for the period | 9904 | -€50,138 | -€34,928 | +€15,210 | +30.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,138 | -€34,928 | +€15,210 | +30.3% |
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 17 October 2026 via checked.be.