HOPSEÏDON: 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.
HOPSEÏDON
Largest movements
- Tangible fixed assets +€10,503
up €10,503 (+277%), from €3,792 to €14,295
of which Furniture and vehicles: +€11,275
- Cash +€2,596
up €2,596 (+26.6%), from €9,743 to €12,339
mainly Other debts (+€20,595) and Depreciation (+€6,026)
- Stocks and contracts +€1,887
up €1,887 (+25.1%), from €7,531 to €9,418
- Receivables within one year -€1,490
down €1,490 (-62.5%), from €2,385 to €895
of which Trade receivables: -€1,503
- Other debts +€20,595
up €20,595 (+31,423%), from €66 to €20,661
- Profit (loss) carried forward -€6,463
down €6,463, from €3,095 to -€3,368
- Trade debts -€474
down €474 (-59.8%), from €793 to €319
- Depreciation +€4,494
up €4,494 (+293%), from €1,532 to €6,026
- Financial charges +€677
up €677 (+442%), from €153 to €830
- Gross operating margin +€462
up €462 (+11.1%), from €4,147 to €4,609
- Taxes -€156
down €156, from €143 to -€13
- Other operating charges +€114
up €114 (+5.1%), from €2,233 to €2,347
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 | €24,459 | €38,046 | +€13,587 | +55.6% |
| Fixed assets | 21/28 | €4,792 | €15,295 | +€10,503 | +219% |
| Tangible fixed assets | 22/27 | €3,792 | €14,295 | +€10,503 | +277% |
| Plant, machinery and equipment | 23 | €1,582 | €811 | -€772 | -48.8% |
| Furniture and vehicles | 24 | €2,209 | €13,484 | +€11,275 | +510% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €19,667 | €22,751 | +€3,084 | +15.7% |
| Stocks and contracts in progress | 3 | €7,531 | €9,418 | +€1,887 | +25.1% |
| Stocks | 30/36 | €7,531 | €9,418 | +€1,887 | +25.1% |
| Amounts receivable within one year | 40/41 | €2,385 | €895 | -€1,490 | -62.5% |
| Trade receivables | 40 | €2,085 | €582 | -€1,503 | -72.1% |
| Other amounts receivable | 41 | €300 | €313 | +€13 | +4.3% |
| Cash at bank and in hand | 54/58 | €9,743 | €12,339 | +€2,596 | +26.6% |
| Deferred charges and accrued income | 490/1 | €8 | €100 | +€91 | +1,109% |
| Total equity and liabilities | 10/49 | €24,459 | €38,046 | +€13,587 | +55.6% |
| Equity | 10/15 | €23,095 | €16,632 | -€6,463 | -28.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,095 | -€3,368 | -€6,463 | |
| Amounts payable | 17/49 | €1,364 | €21,413 | +€20,050 | +1,470% |
| Amounts payable within one year | 42/48 | €1,364 | €21,413 | +€20,050 | +1,470% |
| Trade debts | 44 | €793 | €319 | -€474 | -59.8% |
| Suppliers | 440/4 | €793 | €319 | -€474 | -59.8% |
| Taxes, remuneration and social security | 45 | €505 | €434 | -€71 | -14.1% |
| Taxes | 450/3 | €505 | €434 | -€71 | -14.1% |
| Other amounts payable | 47/48 | €66 | €20,661 | +€20,595 | +31,423% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,532 | €6,026 | +€4,494 | +293% |
| Other operating charges | 640/8 | €2,233 | €2,347 | +€114 | +5.1% |
| Gross operating margin | 9900 | €4,147 | €4,609 | +€462 | +11.1% |
| Operating profit (loss) | 9901 | €382 | -€3,764 | -€4,146 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +527% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +527% |
| Financial charges | 65/66B | €153 | €830 | +€677 | +442% |
| Recurring financial charges | 65 | €153 | €830 | +€677 | +442% |
| Profit (loss) for the period before taxes | 9903 | €229 | -€4,593 | -€4,822 | |
| Income taxes | 67/77 | €143 | -€13 | -€156 | |
| Profit (loss) for the period | 9904 | €86 | -€4,580 | -€4,666 | |
| Profit (loss) for the period to be appropriated | 9905 | €86 | -€4,580 | -€4,666 |
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 25 October 2026 via checked.be.