Skip to content

Hoppy: 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.

What changed

Hoppy

BE 0803.746.057
NACE 11.050, Manufacture of beer
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€2,049
2024 · -€9,722+€7,673
Equity
-€1,771
2024 · €278-€2,049
Cash
€303
2024 · €431-€128
Balance sheet total
€1,172
2024 · €1,621-€450

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€321

    down €321 (-27.0%), from €1,190 to €869

  • Cash -€128

    down €128 (-29.8%), from €431 to €303

    mainly Net result for the year (-€2,049)

Equity and liabilities
  • Profit (loss) carried forward -€2,049

    down €2,049 (-21.1%), from -€9,722 to -€11,771

  • Other debts +€1,500

    up €1,500 (+111.7%), from €1,343 to €2,843

  • Trade debts +€100

    new in 2025: €100

Income statement
  • Gross operating margin +€6,134

    up €6,134 (+86.6%), from -€7,084 to -€950

  • Other operating charges -€1,471

    down €1,471 (-66.8%), from €2,200 to €729

  • Depreciation -€95

    down €95 (-22.8%), from €416 to €321

From the 2024 result to the 2025 result

effect on the 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 -€9,722
Gross operating margin +€6,134
Depreciation +€95
Other operating charges +€1,471
Financial income +€0
Financial charges -€27
Result 2025 -€2,049

Cash bridge derived

cash 2024 to 2025

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 -€128
Investment €0
Financing €0
Cash 2024 €431
Net result for the year -€2,049
Depreciation +€321
Trade debts +€100
Other debts +€1,500
Cash 2025 €303
Every line side by side 26 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,621 €1,172 -€450 -27.7%
Fixed assets 21/28 €1,190 €869 -€321 -27.0%
Tangible fixed assets 22/27 €1,190 €869 -€321 -27.0%
Plant, machinery and equipment 23 €1,190 €869 -€321 -27.0%
Current assets 29/58 €431 €303 -€128 -29.8%
Cash at bank and in hand 54/58 €431 €303 -€128 -29.8%
Total equity and liabilities 10/49 €1,621 €1,172 -€450 -27.7%
Equity 10/15 €278 -€1,771 -€2,049
Contributions 10/11 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 -€9,722 -€11,771 -€2,049 -21.1%
Amounts payable 17/49 €1,343 €2,943 +€1,600 +119.1%
Amounts payable within one year 42/48 €1,343 €2,943 +€1,600 +119.1%
Trade debts 44 - €100 +€100
Suppliers 440/4 - €100 +€100
Other amounts payable 47/48 €1,343 €2,843 +€1,500 +111.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €416 €321 -€95 -22.8%
Other operating charges 640/8 €2,200 €729 -€1,471 -66.8%
Gross operating margin 9900 -€7,084 -€950 +€6,134 +86.6%
Operating profit (loss) 9901 -€9,701 -€2,000 +€7,700 +79.4%
Financial income 75/76B €0 €0 +€0 +100.0%
Recurring financial income 75 €0 €0 +€0 +100.0%
Financial charges 65/66B €22 €49 +€27 +126.5%
Recurring financial charges 65 €22 €49 +€27 +126.5%
Profit (loss) for the period before taxes 9903 -€9,722 -€2,049 +€7,673 +78.9%
Profit (loss) for the period 9904 -€9,722 -€2,049 +€7,673 +78.9%
Profit (loss) for the period to be appropriated 9905 -€9,722 -€2,049 +€7,673 +78.9%

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 9 October 2026 via checked.be.