Hops ‘n More: 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.
Hops ‘n More
Largest movements
- Cash -€7,802
down €7,802 (-17.1%), from €45,743 to €37,941
mainly Receivables within one year (-€6,800) and Investment in fixed assets (net) (-€6,105)
- Receivables within one year +€6,800
up €6,800 (+47.4%), from €14,337 to €21,138
of which Trade receivables: +€7,988
- Tangible fixed assets +€3,729
up €3,729 (+79.0%), from €4,720 to €8,449
of which Other tangible fixed assets: +€2,147
- Deferred charges and accrued income -€1,724
down €1,724 (-28.7%), from €6,015 to €4,291
- Stocks and contracts +€1,657
up €1,657 (+8.5%), from €19,573 to €21,231
- Trade debts +€4,762
up €4,762 (+143%), from €3,332 to €8,094
- Advances received -€2,209
down €2,209 (-58.7%), from €3,760 to €1,551
- Other operating charges +€4,749
up €4,749 (+38.5%), from €12,336 to €17,085
- Gross operating margin +€4,347
up €4,347 (+16.0%), from €27,138 to €31,486
- Write-downs +€1,457
up €1,457, from €0 to €1,457
- Taxes -€446
down €446 (-13.3%), from €3,345 to €2,899
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 | €95,451 | €98,112 | +€2,661 | +2.8% |
| Fixed assets | 21/28 | €9,783 | €13,512 | +€3,729 | +38.1% |
| Tangible fixed assets | 22/27 | €4,720 | €8,449 | +€3,729 | +79.0% |
| Plant, machinery and equipment | 23 | €1,876 | €3,668 | +€1,792 | +95.5% |
| Furniture and vehicles | 24 | €426 | €216 | -€210 | -49.3% |
| Other tangible fixed assets | 26 | €2,418 | €4,565 | +€2,147 | +88.8% |
| Financial fixed assets | 28 | €5,063 | €5,063 | = | 0.0% |
| Current assets | 29/58 | €85,668 | €84,600 | -€1,068 | -1.2% |
| Stocks and contracts in progress | 3 | €19,573 | €21,231 | +€1,657 | +8.5% |
| Stocks | 30/36 | €19,573 | €21,231 | +€1,657 | +8.5% |
| Amounts receivable within one year | 40/41 | €14,337 | €21,138 | +€6,800 | +47.4% |
| Trade receivables | 40 | €12,758 | €20,746 | +€7,988 | +62.6% |
| Other amounts receivable | 41 | €1,579 | €392 | -€1,187 | -75.2% |
| Cash at bank and in hand | 54/58 | €45,743 | €37,941 | -€7,802 | -17.1% |
| Deferred charges and accrued income | 490/1 | €6,015 | €4,291 | -€1,724 | -28.7% |
| Total equity and liabilities | 10/49 | €95,451 | €98,112 | +€2,661 | +2.8% |
| Equity | 10/15 | €67,779 | €67,210 | -€569 | -0.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €57,779 | €57,210 | -€569 | -1.0% |
| Distributable reserves | 133 | €57,779 | €57,210 | -€569 | -1.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €27,672 | €30,902 | +€3,230 | +11.7% |
| Amounts payable within one year | 42/48 | €27,672 | €30,902 | +€3,230 | +11.7% |
| Financial debts | 43 | €980 | €310 | -€670 | -68.3% |
| Credit institutions | 430/8 | €980 | €310 | -€670 | -68.3% |
| Trade debts | 44 | €3,332 | €8,094 | +€4,762 | +143% |
| Suppliers | 440/4 | €3,332 | €8,094 | +€4,762 | +143% |
| Advances received on contracts in progress | 46 | €3,760 | €1,551 | -€2,209 | -58.7% |
| Taxes, remuneration and social security | 45 | €18,430 | €19,054 | +€623 | +3.4% |
| Taxes | 450/3 | €18,430 | €19,054 | +€623 | +3.4% |
| Other amounts payable | 47/48 | €1,169 | €1,892 | +€723 | +61.9% |
| Non-recurring operating income | 76A | - | €510 | +€510 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,431 | €2,376 | -€55 | -2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €1,457 | +€1,457 | |
| Other operating charges | 640/8 | €12,336 | €17,085 | +€4,749 | +38.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €27,138 | €31,486 | +€4,347 | +16.0% |
| Operating profit (loss) | 9901 | €12,371 | €10,568 | -€1,803 | -14.6% |
| Financial income | 75/76B | €7 | €31 | +€24 | +349% |
| Recurring financial income | 75 | €7 | €31 | +€24 | +349% |
| Financial charges | 65/66B | €3,042 | €3,269 | +€227 | +7.5% |
| Recurring financial charges | 65 | €3,042 | €3,269 | +€227 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €9,336 | €7,330 | -€2,006 | -21.5% |
| Income taxes | 67/77 | €3,345 | €2,899 | -€446 | -13.3% |
| Profit (loss) for the period | 9904 | €5,991 | €4,431 | -€1,560 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,991 | €4,431 | -€1,560 | -26.0% |
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 23 October 2026 via checked.be.