HOPS CONSULTING: 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.
HOPS CONSULTING
Largest movements
- Cash +€28,408
up €28,408 (+63.9%), from €44,432 to €72,839
mainly Net result for the year (+€32,283) and Depreciation (+€2,066)
- Tangible fixed assets -€2,066
down €2,066 (-25.1%), from €8,243 to €6,176
- Reserves +€32,283
up €32,283 (+77.3%), from €41,738 to €74,021
- Tax, wage and social debts -€3,882
down €3,882 (-23.8%), from €16,307 to €12,425
- Other debts -€1,754
down €1,754 (-43.3%), from €4,053 to €2,298
- Staff costs +€16,243
up €16,243 (+517.7%), from €3,138 to €19,380
- Gross operating margin +€4,709
up €4,709 (+8.1%), from €57,985 to €62,694
- Taxes -€2,079
down €2,079 (-18.9%), from €10,982 to €8,902
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 | €65,410 | €92,295 | +€26,885 | +41.1% |
| Fixed assets | 21/28 | €8,243 | €6,176 | -€2,066 | -25.1% |
| Tangible fixed assets | 22/27 | €8,243 | €6,176 | -€2,066 | -25.1% |
| Furniture and vehicles | 24 | €8,243 | €6,176 | -€2,066 | -25.1% |
| Current assets | 29/58 | €57,167 | €86,119 | +€28,951 | +50.6% |
| Amounts receivable within one year | 40/41 | €12,100 | €12,532 | +€432 | +3.6% |
| Trade receivables | 40 | €12,100 | €12,532 | +€432 | +3.6% |
| Cash at bank and in hand | 54/58 | €44,432 | €72,839 | +€28,408 | +63.9% |
| Deferred charges and accrued income | 490/1 | €636 | €748 | +€112 | +17.6% |
| Total equity and liabilities | 10/49 | €65,410 | €92,295 | +€26,885 | +41.1% |
| Equity | 10/15 | €44,238 | €76,521 | +€32,283 | +73.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €41,738 | €74,021 | +€32,283 | +77.3% |
| Distributable reserves | 133 | €41,738 | €74,021 | +€32,283 | +77.3% |
| Amounts payable | 17/49 | €21,172 | €15,774 | -€5,398 | -25.5% |
| Amounts payable within one year | 42/48 | €21,172 | €15,774 | -€5,398 | -25.5% |
| Trade debts | 44 | €813 | €1,051 | +€238 | +29.3% |
| Suppliers | 440/4 | €813 | €1,051 | +€238 | +29.3% |
| Taxes, remuneration and social security | 45 | €16,307 | €12,425 | -€3,882 | -23.8% |
| Taxes | 450/3 | €16,307 | €12,425 | -€3,882 | -23.8% |
| Other amounts payable | 47/48 | €4,053 | €2,298 | -€1,754 | -43.3% |
| Remuneration, social security and pensions | 62 | €3,138 | €19,380 | +€16,243 | +517.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,089 | €2,066 | -€23 | -1.1% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €57,985 | €62,694 | +€4,709 | +8.1% |
| Operating profit (loss) | 9901 | €52,696 | €41,185 | -€11,511 | -21.8% |
| Financial income | 75/76B | - | €70 | +€70 | |
| Recurring financial income | 75 | - | €70 | +€70 | |
| Financial charges | 65/66B | -€23 | €70 | +€93 | |
| Recurring financial charges | 65 | -€23 | €70 | +€93 | |
| Profit (loss) for the period before taxes | 9903 | €52,719 | €41,185 | -€11,534 | -21.9% |
| Income taxes | 67/77 | €10,982 | €8,902 | -€2,079 | -18.9% |
| Profit (loss) for the period | 9904 | €41,738 | €32,283 | -€9,455 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,738 | €32,283 | -€9,455 | -22.7% |
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 9 October 2026 via checked.be.