HOPPELAND: 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.
HOPPELAND
Largest movements
- Tangible fixed assets -€9,673
down €9,673 (-7.6%), from €128,052 to €118,379
of which Land and buildings: -€5,732
- Cash -€7,701
down €7,701 (-19.2%), from €40,162 to €32,461
mainly Debts after one year (-€9,905) and Accrued charges and deferred income (-€9,389)
- Receivables within one year +€3,683
up €3,683 (+29.5%), from €12,475 to €16,158
of which Other amounts receivable: +€2,998
- Debts after one year -€9,905
down €9,905 (-12.4%), from €80,188 to €70,282
- Accrued charges and deferred income -€9,389
down €9,389 (-93.7%), from €10,015 to €626
- Other debts -€7,546
down €7,546 (-72.2%), from €10,455 to €2,909
- Trade debts +€7,336
up €7,336 (+240%), from €3,056 to €10,392
- Profit (loss) carried forward +€3,410
up €3,410 (+6.6%), from €51,494 to €54,904
- Gross operating margin -€22,136
down €22,136 (-52.6%), from €42,044 to €19,908
- Taxes -€4,440
down €4,440 (-68.9%), from €6,442 to €2,002
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 | €181,063 | €167,392 | -€13,670 | -7.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €128,052 | €118,379 | -€9,673 | -7.6% |
| Tangible fixed assets | 22/27 | €128,052 | €118,379 | -€9,673 | -7.6% |
| Land and buildings | 22 | €118,457 | €112,725 | -€5,732 | -4.8% |
| Furniture and vehicles | 24 | €9,595 | €5,654 | -€3,941 | -41.1% |
| Current assets | 29/58 | €53,011 | €49,013 | -€3,998 | -7.5% |
| Amounts receivable within one year | 40/41 | €12,475 | €16,158 | +€3,683 | +29.5% |
| Trade receivables | 40 | €12,475 | €13,161 | +€686 | +5.5% |
| Other amounts receivable | 41 | - | €2,998 | +€2,998 | |
| Cash at bank and in hand | 54/58 | €40,162 | €32,461 | -€7,701 | -19.2% |
| Deferred charges and accrued income | 490/1 | €374 | €394 | +€20 | +5.5% |
| Total equity and liabilities | 10/49 | €181,063 | €167,392 | -€13,670 | -7.6% |
| Equity | 10/15 | €63,894 | €67,304 | +€3,410 | +5.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,494 | €54,904 | +€3,410 | +6.6% |
| Amounts payable | 17/49 | €117,169 | €100,088 | -€17,081 | -14.6% |
| Amounts payable after more than one year | 17 | €80,188 | €70,282 | -€9,905 | -12.4% |
| Financial debts | 170/4 | €80,188 | €70,282 | -€9,905 | -12.4% |
| Amounts payable within one year | 42/48 | €26,966 | €29,180 | +€2,214 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €9,727 | €9,905 | +€179 | +1.8% |
| Trade debts | 44 | €3,056 | €10,392 | +€7,336 | +240% |
| Suppliers | 440/4 | €3,056 | €10,392 | +€7,336 | +240% |
| Taxes, remuneration and social security | 45 | €3,728 | €5,974 | +€2,245 | +60.2% |
| Taxes | 450/3 | €1,442 | €1,442 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,286 | €4,531 | +€2,245 | +98.2% |
| Other amounts payable | 47/48 | €10,455 | €2,909 | -€7,546 | -72.2% |
| Accrued charges and deferred income | 492/3 | €10,015 | €626 | -€9,389 | -93.7% |
| Remuneration, social security and pensions | 62 | - | €301 | +€301 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,782 | €10,772 | -€10 | -0.1% |
| Other operating charges | 640/8 | €1,646 | €1,781 | +€135 | +8.2% |
| Gross operating margin | 9900 | €42,044 | €19,908 | -€22,136 | -52.6% |
| Operating profit (loss) | 9901 | €29,616 | €7,054 | -€22,562 | -76.2% |
| Financial income | 75/76B | €3 | €13 | +€11 | +376% |
| Recurring financial income | 75 | €3 | €13 | +€11 | +376% |
| Financial charges | 65/66B | €1,876 | €1,655 | -€221 | -11.8% |
| Recurring financial charges | 65 | €1,876 | €1,655 | -€221 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €27,742 | €5,413 | -€22,330 | -80.5% |
| Income taxes | 67/77 | €6,442 | €2,002 | -€4,440 | -68.9% |
| Profit (loss) for the period | 9904 | €21,300 | €3,410 | -€17,890 | -84.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,300 | €3,410 | -€17,890 | -84.0% |
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 22 October 2026 via checked.be.