HopSaké: 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.
HopSaké
Largest movements
- Receivables within one year +€3,680
up €3,680 (+22.1%), from €16,676 to €20,355
of which Trade receivables: +€13,701
- Stocks and contracts -€1,497
down €1,497 (-29.6%), from €5,049 to €3,553
- Tangible fixed assets -€866
down €866 (-24.9%), from €3,476 to €2,610
of which Furniture and vehicles: -€560
- Profit (loss) carried forward -€6,975
down €6,975 (-100.0%), from €6,975 to €0
- Other debts +€4,804
up €4,804, from €0 to €4,804
- Reserves +€2,583
new in 2026: €2,583
- Trade debts +€1,554
up €1,554 (+122.8%), from €1,265 to €2,819
- Short-term financial debts -€409
down €409 (-55.4%), from €738 to €329
of which Other loans: -€738
- Gross operating margin -€6,679
down €6,679 (-62.5%), from €10,693 to €4,013
- Taxes +€3,141
up €3,141 (+101.2%), from €3,104 to €6,245
- Financial income -€2,986
down €2,986 (-99.0%), from €3,017 to €31
- Depreciation -€1,352
down €1,352 (-48.0%), from €2,818 to €1,466
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,581 | €30,417 | +€1,836 | +6.4% |
| Fixed assets | 21/28 | €3,476 | €2,610 | -€866 | -24.9% |
| Tangible fixed assets | 22/27 | €3,476 | €2,610 | -€866 | -24.9% |
| Plant, machinery and equipment | 23 | €868 | €562 | -€306 | -35.2% |
| Furniture and vehicles | 24 | €2,608 | €2,048 | -€560 | -21.5% |
| Current assets | 29/58 | €25,105 | €27,807 | +€2,702 | +10.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €5,049 | €3,553 | -€1,497 | -29.6% |
| Stocks | 30/36 | €5,049 | €3,553 | -€1,497 | -29.6% |
| Amounts receivable within one year | 40/41 | €16,676 | €20,355 | +€3,680 | +22.1% |
| Trade receivables | 40 | €5,710 | €19,410 | +€13,701 | +240.0% |
| Other amounts receivable | 41 | €10,966 | €945 | -€10,021 | -91.4% |
| Cash at bank and in hand | 54/58 | - | €257 | +€257 | |
| Deferred charges and accrued income | 490/1 | €3,380 | €3,642 | +€262 | +7.8% |
| Total equity and liabilities | 10/49 | €28,581 | €30,417 | +€1,836 | +6.4% |
| Equity | 10/15 | €25,575 | €21,183 | -€4,392 | -17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €2,583 | +€2,583 | |
| Distributable reserves | 133 | - | €2,583 | +€2,583 | |
| Profit (loss) carried forward | 14 | €6,975 | €0 | -€6,975 | -100.0% |
| Amounts payable | 17/49 | €3,006 | €9,234 | +€6,228 | +207.2% |
| Amounts payable within one year | 42/48 | €3,006 | €9,234 | +€6,228 | +207.2% |
| Financial debts | 43 | €738 | €329 | -€409 | -55.4% |
| Credit institutions | 430/8 | €0 | €329 | +€329 | |
| Other loans | 439 | €738 | €0 | -€738 | -100.0% |
| Trade debts | 44 | €1,265 | €2,819 | +€1,554 | +122.8% |
| Suppliers | 440/4 | €1,265 | €2,819 | +€1,554 | +122.8% |
| Taxes, remuneration and social security | 45 | €1,003 | €1,282 | +€279 | +27.8% |
| Taxes | 450/3 | €1,003 | €1,282 | +€279 | +27.8% |
| Other amounts payable | 47/48 | €0 | €4,804 | +€4,804 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,818 | €1,466 | -€1,352 | -48.0% |
| Other operating charges | 640/8 | €717 | €647 | -€69 | -9.7% |
| Gross operating margin | 9900 | €10,693 | €4,013 | -€6,679 | -62.5% |
| Operating profit (loss) | 9901 | €7,158 | €1,900 | -€5,258 | -73.5% |
| Financial income | 75/76B | €3,017 | €31 | -€2,986 | -99.0% |
| Recurring financial income | 75 | €3,017 | €31 | -€2,986 | -99.0% |
| Financial charges | 65/66B | €96 | €78 | -€18 | -19.2% |
| Recurring financial charges | 65 | €96 | €78 | -€18 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €10,079 | €1,853 | -€8,226 | -81.6% |
| Income taxes | 67/77 | €3,104 | €6,245 | +€3,141 | +101.2% |
| Profit (loss) for the period | 9904 | €6,975 | -€4,392 | -€11,367 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,975 | -€4,392 | -€11,367 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.