HOPPSHARING: 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.
HOPPSHARING
Largest movements
- Tangible fixed assets +€3.2m
up €3.2m (+96.4%), from €3.3m to €6.5m
of which Furniture and vehicles: +€3.3m
- Cash -€324,656
down €324,656 (-35.0%), from €928,504 to €603,848
mainly Investment in fixed assets (net) (-€4.5m) and Trade debts (-€275,266)
- Receivables within one year +€153,033
up €153,033 (+17.0%), from €902,686 to €1.1m
of which Trade receivables: +€604,868
- Debts after one year +€1.8m
up €1.8m (+112.6%), from €1.6m to €3.5m
- Current portion of long-term debt +€768,562
up €768,562 (+63.1%), from €1.2m to €2.0m
- Profit (loss) carried forward +€633,892
up €633,892 (+347.6%), from €182,337 to €816,229
- Trade debts -€275,266
down €275,266 (-80.1%), from €343,725 to €68,459
- Tax, wage and social debts +€127,425
up €127,425 (+201.3%), from €63,299 to €190,724
of which Taxes: +€100,868
- Gross operating margin +€1.0m
up €1.0m (+45.2%), from €2.3m to €3.3m
- Staff costs +€310,744
up €310,744 (+112.4%), from €276,535 to €587,279
- Depreciation +€211,388
up €211,388 (+19.2%), from €1.1m to €1.3m
- Other operating charges +€162,299
up €162,299 (+1450.4%), from €11,190 to €173,489
- Taxes +€134,681
up €134,681 (+162.9%), from €82,701 to €217,383
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 | €5,273,712 | €8,362,892 | +€3.1m | +58.6% |
| Fixed assets | 21/28 | €3,349,574 | €6,557,026 | +€3.2m | +95.8% |
| Intangible fixed assets | 21 | €12,301 | €2,785 | -€9,516 | -77.4% |
| Tangible fixed assets | 22/27 | €3,331,041 | €6,543,300 | +€3.2m | +96.4% |
| Plant, machinery and equipment | 23 | €18,315 | €15,875 | -€2,440 | -13.3% |
| Furniture and vehicles | 24 | €2,756,562 | €6,082,304 | +€3.3m | +120.6% |
| Leasing and similar rights | 25 | €544,260 | €391,159 | -€153,101 | -28.1% |
| Other tangible fixed assets | 26 | €11,905 | €53,962 | +€42,057 | +353.3% |
| Financial fixed assets | 28 | €6,232 | €10,942 | +€4,710 | +75.6% |
| Current assets | 29/58 | €1,924,138 | €1,805,866 | -€118,272 | -6.1% |
| Amounts receivable within one year | 40/41 | €902,686 | €1,055,719 | +€153,033 | +17.0% |
| Trade receivables | 40 | €65,440 | €670,307 | +€604,868 | +924.3% |
| Other amounts receivable | 41 | €837,246 | €385,412 | -€451,834 | -54.0% |
| Cash at bank and in hand | 54/58 | €928,504 | €603,848 | -€324,656 | -35.0% |
| Deferred charges and accrued income | 490/1 | €92,949 | €146,299 | +€53,350 | +57.4% |
| Total equity and liabilities | 10/49 | €5,273,712 | €8,362,892 | +€3.1m | +58.6% |
| Equity | 10/15 | €1,955,337 | €2,589,229 | +€633,892 | +32.4% |
| Contributions | 10/11 | €1,773,000 | €1,773,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,337 | €816,229 | +€633,892 | +347.6% |
| Amounts payable | 17/49 | €3,318,375 | €5,773,663 | +€2.5m | +74.0% |
| Amounts payable after more than one year | 17 | €1,643,380 | €3,493,279 | +€1.8m | +112.6% |
| Financial debts | 170/4 | €1,643,380 | €3,493,279 | +€1.8m | +112.6% |
| Amounts payable within one year | 42/48 | €1,625,182 | €2,274,533 | +€649,351 | +40.0% |
| Current portion of amounts payable after more than one year | 42 | €1,218,157 | €1,986,719 | +€768,562 | +63.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €343,725 | €68,459 | -€275,266 | -80.1% |
| Suppliers | 440/4 | €343,725 | €68,459 | -€275,266 | -80.1% |
| Taxes, remuneration and social security | 45 | €63,299 | €190,724 | +€127,425 | +201.3% |
| Taxes | 450/3 | €36,939 | €137,807 | +€100,868 | +273.1% |
| Remuneration and social security | 454/9 | €26,360 | €52,917 | +€26,557 | +100.7% |
| Other amounts payable | 47/48 | €0 | €28,631 | +€28,631 | |
| Accrued charges and deferred income | 492/3 | €49,814 | €5,852 | -€43,962 | -88.3% |
| Non-recurring operating income | 76A | €15,000 | €0 | -€15,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €276,535 | €587,279 | +€310,744 | +112.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,103,413 | €1,314,801 | +€211,388 | +19.2% |
| Other operating charges | 640/8 | €11,190 | €173,489 | +€162,299 | +1450.4% |
| Non-recurring operating charges | 66A | €35,204 | €228,770 | +€193,565 | +549.8% |
| Gross operating margin | 9900 | €2,298,451 | €3,337,883 | +€1.0m | +45.2% |
| Operating profit (loss) | 9901 | €872,108 | €1,033,545 | +€161,436 | +18.5% |
| Financial income | 75/76B | €23,416 | €34,665 | +€11,250 | +48.0% |
| Recurring financial income | 75 | €23,416 | €34,665 | +€11,250 | +48.0% |
| Financial charges | 65/66B | €237,336 | €216,936 | -€20,401 | -8.6% |
| Recurring financial charges | 65 | €237,336 | €216,936 | -€20,401 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €658,187 | €851,274 | +€193,087 | +29.3% |
| Income taxes | 67/77 | €82,701 | €217,383 | +€134,681 | +162.9% |
| Profit (loss) for the period | 9904 | €575,486 | €633,892 | +€58,406 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €575,486 | €633,892 | +€58,406 | +10.1% |
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 1 October 2026 via checked.be.