Hopspot: 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.
Hopspot
Largest movements
- Cash -€132,222
down €132,222 (-48.8%), from €270,710 to €138,488
mainly Net result for the year (-€140,841) and Investment in fixed assets (net) (-€71,272)
- Receivables within one year -€49,803
down €49,803 (-33.3%), from €149,470 to €99,667
of which Trade receivables: -€46,816
- Profit (loss) carried forward -€140,841
down €140,841 (-1,031%), from -€13,660 to -€154,501
- Tax, wage and social debts -€23,446
down €23,446 (-58.1%), from €40,366 to €16,920
of which Taxes: -€20,105
- Trade debts -€9,828
down €9,828 (-12.1%), from €81,183 to €71,355
- Gross operating margin -€114,554
down €114,554 (-24.4%), from €469,633 to €355,079
- Staff costs +€56,766
up €56,766 (+15.5%), from €366,467 to €423,233
- Depreciation +€7,409
up €7,409 (+12.6%), from €58,891 to €66,300
- Other operating charges +€5,604
up €5,604 (+276%), from €2,029 to €7,632
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 | €622,429 | €447,573 | -€174,856 | -28.1% |
| Fixed assets | 21/28 | €193,116 | €198,088 | +€4,972 | +2.6% |
| Intangible fixed assets | 21 | €1,125 | €225 | -€900 | -80.0% |
| Tangible fixed assets | 22/27 | €191,991 | €197,863 | +€5,872 | +3.1% |
| Land and buildings | 22 | €48,933 | €52,067 | +€3,134 | +6.4% |
| Plant, machinery and equipment | 23 | €65,830 | €75,256 | +€9,426 | +14.3% |
| Furniture and vehicles | 24 | €77,228 | €70,540 | -€6,689 | -8.7% |
| Current assets | 29/58 | €429,313 | €249,485 | -€179,828 | -41.9% |
| Stocks and contracts in progress | 3 | €9,133 | €9,133 | = | 0.0% |
| Stocks | 30/36 | €9,133 | €9,133 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €149,470 | €99,667 | -€49,803 | -33.3% |
| Trade receivables | 40 | €66,483 | €19,667 | -€46,816 | -70.4% |
| Other amounts receivable | 41 | €82,987 | €80,000 | -€2,987 | -3.6% |
| Cash at bank and in hand | 54/58 | €270,710 | €138,488 | -€132,222 | -48.8% |
| Deferred charges and accrued income | 490/1 | - | €2,196 | +€2,196 | |
| Total equity and liabilities | 10/49 | €622,429 | €447,573 | -€174,856 | -28.1% |
| Equity | 10/15 | €486,340 | €345,499 | -€140,841 | -29.0% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,660 | -€154,501 | -€140,841 | -1,031% |
| Amounts payable | 17/49 | €136,089 | €102,074 | -€34,015 | -25.0% |
| Amounts payable within one year | 42/48 | €136,089 | €102,074 | -€34,015 | -25.0% |
| Trade debts | 44 | €81,183 | €71,355 | -€9,828 | -12.1% |
| Suppliers | 440/4 | €81,183 | €71,355 | -€9,828 | -12.1% |
| Taxes, remuneration and social security | 45 | €40,366 | €16,920 | -€23,446 | -58.1% |
| Taxes | 450/3 | €22,900 | €2,795 | -€20,105 | -87.8% |
| Remuneration and social security | 454/9 | €17,466 | €14,125 | -€3,340 | -19.1% |
| Other amounts payable | 47/48 | €14,540 | €13,798 | -€742 | -5.1% |
| Remuneration, social security and pensions | 62 | €366,467 | €423,233 | +€56,766 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,891 | €66,300 | +€7,409 | +12.6% |
| Other operating charges | 640/8 | €2,029 | €7,632 | +€5,604 | +276% |
| Gross operating margin | 9900 | €469,633 | €355,079 | -€114,554 | -24.4% |
| Operating profit (loss) | 9901 | €42,246 | -€142,087 | -€184,332 | |
| Financial income | 75/76B | €0 | €2,455 | +€2,455 | |
| Recurring financial income | 75 | €0 | €2,455 | +€2,455 | |
| Financial charges | 65/66B | €937 | €1,210 | +€273 | +29.1% |
| Recurring financial charges | 65 | €937 | €1,210 | +€273 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €41,308 | -€140,841 | -€182,150 | |
| Profit (loss) for the period | 9904 | €41,308 | -€140,841 | -€182,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,308 | -€140,841 | -€182,150 |
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 31 October 2026 via checked.be.