HOPTIMUM: what changed
HOPTIMUM
Largest movements
- Cash -€1,873
no longer reported in 2025 (was €1,873)
mainly Net result for the year (-€2,518) and Current investments (-€1,704)
- Current investments +€1,704
new in 2025: €1,704
- Receivables within one year +€238
up €238 (+4.0%), from €5,989 to €6,227
of which Trade receivables: +€521
- Profit (loss) carried forward -€2,518
down €2,518 (-11.9%), from -€21,134 to -€23,652
- Other debts +€2,210
up €2,210 (+8.9%), from €24,724 to €26,934
- Trade debts +€377
up €377 (+865%), from €44 to €421
- Gross operating margin -€4,041
down €4,041, from €1,665 to -€2,376
- Purchases and services +€1,562
up €1,562 (+192%), from €814 to €2,376
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,834 | €9,903 | +€69 | +0.7% |
| Current assets | 29/58 | €9,834 | €9,903 | +€69 | +0.7% |
| Stocks and contracts in progress | 3 | €1,972 | €1,972 | = | 0.0% |
| Stocks | 30/36 | €1,972 | €1,972 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,989 | €6,227 | +€238 | +4.0% |
| Trade receivables | 40 | €5,656 | €6,176 | +€521 | +9.2% |
| Other amounts receivable | 41 | €333 | €51 | -€282 | -84.7% |
| Current investments | 50/53 | - | €1,704 | +€1,704 | |
| Cash at bank and in hand | 54/58 | €1,873 | - | -€1,873 | |
| Total equity and liabilities | 10/49 | €9,834 | €9,903 | +€69 | +0.7% |
| Equity | 10/15 | -€14,934 | -€17,452 | -€2,518 | -16.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €12,400 | +€12,400 | |
| Profit (loss) carried forward | 14 | -€21,134 | -€23,652 | -€2,518 | -11.9% |
| Amounts payable | 17/49 | €24,768 | €27,355 | +€2,587 | +10.4% |
| Amounts payable within one year | 42/48 | €24,768 | €27,355 | +€2,587 | +10.4% |
| Trade debts | 44 | €44 | €421 | +€377 | +865% |
| Suppliers | 440/4 | €44 | €421 | +€377 | +865% |
| Other amounts payable | 47/48 | €24,724 | €26,934 | +€2,210 | +8.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €814 | €2,376 | +€1,562 | +192% |
| Gross operating margin | 9900 | €1,665 | -€2,376 | -€4,041 | |
| Operating profit (loss) | 9901 | €1,665 | -€2,376 | -€4,041 | |
| Financial charges | 65/66B | €142 | €142 | +€0 | +0.2% |
| Recurring financial charges | 65 | €142 | €142 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €1,523 | -€2,518 | -€4,041 | |
| Profit (loss) for the period | 9904 | €1,523 | -€2,518 | -€4,041 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,523 | -€2,518 | -€4,041 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.