Hopsakee: 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.
Hopsakee
Largest movements
- Tangible fixed assets +€299,052
up €299,052 (+124.4%), from €240,383 to €539,435
of which Land and buildings: +€281,936
- Cash -€76,546
down €76,546 (-83.3%), from €91,914 to €15,368
mainly Investment in fixed assets (net) (-€322,834) and Net result for the year (-€29,543)
- Deferred charges and accrued income +€18,669
up €18,669 (+148.3%), from €12,589 to €31,258
- Debts after one year +€213,527
up €213,527 (+107.4%), from €198,801 to €412,328
- Profit (loss) carried forward -€29,543
down €29,543 (-484.1%), from -€6,102 to -€35,645
- Tax, wage and social debts +€29,140
up €29,140 (+37.4%), from €77,871 to €107,010
of which Remuneration and social security: +€27,659
- Current portion of long-term debt +€22,679
up €22,679 (+110.6%), from €20,511 to €43,190
- Staff costs +€55,721
up €55,721 (+21.4%), from €260,298 to €316,019
- Gross operating margin +€18,379
up €18,379 (+6.1%), from €303,223 to €321,602
- Financial charges +€6,445
up €6,445 (+175.6%), from €3,671 to €10,116
- Taxes -€4,100
down €4,100 (-80.7%), from €5,079 to €980
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 | €346,087 | €591,061 | +€244,974 | +70.8% |
| Fixed assets | 21/28 | €240,383 | €539,435 | +€299,052 | +124.4% |
| Tangible fixed assets | 22/27 | €240,383 | €539,435 | +€299,052 | +124.4% |
| Land and buildings | 22 | €236,245 | €518,181 | +€281,936 | +119.3% |
| Plant, machinery and equipment | 23 | €4,139 | €6,732 | +€2,593 | +62.7% |
| Furniture and vehicles | 24 | - | €14,522 | +€14,522 | |
| Current assets | 29/58 | €105,703 | €51,626 | -€54,077 | -51.2% |
| Amounts receivable within one year | 40/41 | €1,200 | €5,000 | +€3,800 | +316.7% |
| Other amounts receivable | 41 | €1,200 | €5,000 | +€3,800 | +316.7% |
| Cash at bank and in hand | 54/58 | €91,914 | €15,368 | -€76,546 | -83.3% |
| Deferred charges and accrued income | 490/1 | €12,589 | €31,258 | +€18,669 | +148.3% |
| Total equity and liabilities | 10/49 | €346,087 | €591,061 | +€244,974 | +70.8% |
| Equity | 10/15 | €38,119 | €8,576 | -€29,543 | -77.5% |
| Contributions | 10/11 | €16,900 | €16,900 | = | 0.0% |
| Reserves | 13 | €27,321 | €27,321 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,461 | €25,461 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,102 | -€35,645 | -€29,543 | -484.1% |
| Amounts payable | 17/49 | €307,968 | €582,485 | +€274,517 | +89.1% |
| Amounts payable after more than one year | 17 | €198,801 | €412,328 | +€213,527 | +107.4% |
| Financial debts | 170/4 | €198,801 | €412,328 | +€213,527 | +107.4% |
| Amounts payable within one year | 42/48 | €109,167 | €170,157 | +€60,990 | +55.9% |
| Current portion of amounts payable after more than one year | 42 | €20,511 | €43,190 | +€22,679 | +110.6% |
| Trade debts | 44 | €1,767 | €5,444 | +€3,676 | +208.0% |
| Suppliers | 440/4 | €1,767 | €5,444 | +€3,676 | +208.0% |
| Taxes, remuneration and social security | 45 | €77,871 | €107,010 | +€29,140 | +37.4% |
| Taxes | 450/3 | €6,812 | €8,292 | +€1,480 | +21.7% |
| Remuneration and social security | 454/9 | €71,059 | €98,718 | +€27,659 | +38.9% |
| Other amounts payable | 47/48 | €9,018 | €14,513 | +€5,496 | +60.9% |
| Remuneration, social security and pensions | 62 | €260,298 | €316,019 | +€55,721 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,794 | €23,782 | +€2,988 | +14.4% |
| Other operating charges | 640/8 | €783 | €342 | -€441 | -56.3% |
| Gross operating margin | 9900 | €303,223 | €321,602 | +€18,379 | +6.1% |
| Operating profit (loss) | 9901 | €21,347 | -€18,542 | -€39,889 | |
| Financial income | 75/76B | €264 | €95 | -€170 | -64.2% |
| Recurring financial income | 75 | €264 | €95 | -€170 | -64.2% |
| Financial charges | 65/66B | €3,671 | €10,116 | +€6,445 | +175.6% |
| Recurring financial charges | 65 | €3,671 | €10,116 | +€6,445 | +175.6% |
| Profit (loss) for the period before taxes | 9903 | €17,941 | -€28,563 | -€46,504 | |
| Income taxes | 67/77 | €5,079 | €980 | -€4,100 | -80.7% |
| Profit (loss) for the period | 9904 | €12,861 | -€29,543 | -€42,404 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,861 | -€29,543 | -€42,404 |
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.