HOPPIE: 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.
HOPPIE
Largest movements
- Current investments -€25,000
down €25,000 (-100.0%), from €25,000 to €0
- Cash +€9,724
up €9,724 (+45.3%), from €21,444 to €31,168
mainly Current investments (+€25,000) and Depreciation (+€14,017)
- Tangible fixed assets -€5,064
down €5,064 (-12.7%), from €39,852 to €34,789
of which Furniture and vehicles: -€4,570
- Deferred charges and accrued income -€3,362
down €3,362 (-66.7%), from €5,043 to €1,681
- Receivables within one year +€2,255
up €2,255 (+9.3%), from €24,154 to €26,409
of which Trade receivables: +€2,115
- Profit (loss) carried forward -€14,898
down €14,898 (-275.8%), from -€5,401 to -€20,299
- Tax, wage and social debts -€4,791
down €4,791 (-32.3%), from €14,837 to €10,045
of which Remuneration and social security: -€3,088
- Accrued charges and deferred income -€1,650
down €1,650 (-100.0%), from €1,650 to €0
- Gross operating margin -€25,433
down €25,433 (-49.5%), from €51,380 to €25,947
- Staff costs -€22,193
down €22,193 (-48.1%), from €46,138 to €23,945
- Financial income -€4,750
down €4,750 (-68.2%), from €6,961 to €2,211
of which Financial income: -€4,750
- Taxes +€1,985
up €1,985 (+825.8%), from €240 to €2,225
- Depreciation +€1,677
up €1,677 (+13.6%), from €12,340 to €14,017
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 | €120,238 | €98,904 | -€21,334 | -17.7% |
| Fixed assets | 21/28 | €39,852 | €34,789 | -€5,064 | -12.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €39,852 | €34,789 | -€5,064 | -12.7% |
| Land and buildings | 22 | €1,019 | €722 | -€297 | -29.2% |
| Plant, machinery and equipment | 23 | €18,197 | €14,091 | -€4,105 | -22.6% |
| Furniture and vehicles | 24 | €16,786 | €12,216 | -€4,570 | -27.2% |
| Other tangible fixed assets | 26 | €3,851 | €7,760 | +€3,909 | +101.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €80,386 | €64,116 | -€16,270 | -20.2% |
| Stocks and contracts in progress | 3 | €4,745 | €4,857 | +€112 | +2.4% |
| Stocks | 30/36 | €4,745 | €4,857 | +€112 | +2.4% |
| Amounts receivable within one year | 40/41 | €24,154 | €26,409 | +€2,255 | +9.3% |
| Trade receivables | 40 | €0 | €2,115 | +€2,115 | |
| Other amounts receivable | 41 | €24,154 | €24,294 | +€140 | +0.6% |
| Current investments | 50/53 | €25,000 | €0 | -€25,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €21,444 | €31,168 | +€9,724 | +45.3% |
| Deferred charges and accrued income | 490/1 | €5,043 | €1,681 | -€3,362 | -66.7% |
| Total equity and liabilities | 10/49 | €120,238 | €98,904 | -€21,334 | -17.7% |
| Equity | 10/15 | €98,908 | €84,009 | -€14,898 | -15.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €91,909 | €91,909 | = | 0.0% |
| Distributable reserves | 133 | €91,909 | €91,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,401 | -€20,299 | -€14,898 | -275.8% |
| Amounts payable | 17/49 | €21,330 | €14,895 | -€6,436 | -30.2% |
| Amounts payable within one year | 42/48 | €19,680 | €14,895 | -€4,786 | -24.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €4,844 | €4,849 | +€6 | +0.1% |
| Suppliers | 440/4 | €4,844 | €4,849 | +€6 | +0.1% |
| Taxes, remuneration and social security | 45 | €14,837 | €10,045 | -€4,791 | -32.3% |
| Taxes | 450/3 | €10,364 | €8,660 | -€1,703 | -16.4% |
| Remuneration and social security | 454/9 | €4,473 | €1,385 | -€3,088 | -69.0% |
| Accrued charges and deferred income | 492/3 | €1,650 | €0 | -€1,650 | -100.0% |
| Remuneration, social security and pensions | 62 | €46,138 | €23,945 | -€22,193 | -48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,340 | €14,017 | +€1,677 | +13.6% |
| Other operating charges | 640/8 | €3,095 | €2,178 | -€916 | -29.6% |
| Non-recurring operating charges | 66A | €8,172 | €0 | -€8,172 | -100.0% |
| Gross operating margin | 9900 | €51,380 | €25,947 | -€25,433 | -49.5% |
| Operating profit (loss) | 9901 | -€18,364 | -€14,193 | +€4,171 | +22.7% |
| Financial income | 75/76B | €6,961 | €2,211 | -€4,750 | -68.2% |
| Recurring financial income | 75 | €6,961 | €2,211 | -€4,750 | -68.2% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €650 | €691 | +€41 | +6.3% |
| Recurring financial charges | 65 | €650 | €691 | +€41 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,053 | -€12,673 | -€620 | -5.1% |
| Income taxes | 67/77 | €240 | €2,225 | +€1,985 | +825.8% |
| Profit (loss) for the period | 9904 | -€12,294 | -€14,898 | -€2,605 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,294 | -€14,898 | -€2,605 | -21.2% |
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 5 October 2026 via checked.be.