JEAN-PAUL HÖPPNER: what changed
What changed
JEAN-PAUL HÖPPNER
NACE 85.599, Other education
filed annual accounts (NBB)
Net result for the year
€64,418
2024 · €41,720+€22,698
Equity
€207,178
2024 · €142,760+€64,418
Cash
€173,733
2024 · €136,103+€37,631
Balance sheet total
€215,068
2024 · €163,198+€51,871
Largest movements
Assets
- Cash +€37,631
up €37,631 (+27.6%), from €136,103 to €173,733
mainly Net result for the year (+€64,418) and Depreciation (+€3,712)
- Tangible fixed assets +€8,474
up €8,474 (+104%), from €8,152 to €16,626
of which Furniture and vehicles: +€10,005
- Stocks and contracts +€5,516
new in 2025: €5,516
Equity and liabilities
- Reserves +€64,418
up €64,418 (+56.1%), from €114,786 to €179,204
- Tax, wage and social debts -€9,652
down €9,652 (-66.2%), from €14,577 to €4,925
Income statement
- Gross operating margin +€30,794
up €30,794 (+46.9%), from €65,712 to €96,506
- Taxes +€7,989
up €7,989 (+45.2%), from €17,688 to €25,677
- Other operating charges -€1,082
down €1,082 (-33.6%), from €3,218 to €2,137
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.
Result 2024
€41,720
Gross operating margin
+€30,794
Depreciation
-€470
Other operating charges
+€1,082
Financial income
-€743
Financial charges
+€25
Taxes
-€7,989
Result 2025
€64,418
raises the resultlowers the result
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.
From operations
+€49,817
Investment
-€12,186
Financing
€0
Cash 2024
€136,103
From operations (derived)
+€49,817
Net result for the year
+€64,418
Depreciation
+€3,712
Stocks and contracts
-€5,516
Receivables within one year
-€304
Deferred charges and accrued income
+€54
Trade debts
-€1,462
Tax, wage and social debts
-€9,652
Other debts
-€1,434
Investment (derived)
-€12,186
Investment in fixed assets (net)
-€12,186
Cash 2025
€173,733
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,198 | €215,068 | +€51,871 | +31.8% |
| Fixed assets | 21/28 | €8,152 | €16,626 | +€8,474 | +104% |
| Tangible fixed assets | 22/27 | €8,152 | €16,626 | +€8,474 | +104% |
| Furniture and vehicles | 24 | €3,560 | €13,565 | +€10,005 | +281% |
| Other tangible fixed assets | 26 | €4,592 | €3,060 | -€1,531 | -33.3% |
| Current assets | 29/58 | €155,046 | €198,442 | +€43,396 | +28.0% |
| Stocks and contracts in progress | 3 | - | €5,516 | +€5,516 | |
| Stocks | 30/36 | - | €5,516 | +€5,516 | |
| Amounts receivable within one year | 40/41 | €4,831 | €5,135 | +€304 | +6.3% |
| Other amounts receivable | 41 | €4,831 | €5,135 | +€304 | +6.3% |
| Cash at bank and in hand | 54/58 | €136,103 | €173,733 | +€37,631 | +27.6% |
| Deferred charges and accrued income | 490/1 | €14,113 | €14,058 | -€54 | -0.4% |
| Total equity and liabilities | 10/49 | €163,198 | €215,068 | +€51,871 | +31.8% |
| Equity | 10/15 | €142,760 | €207,178 | +€64,418 | +45.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €114,786 | €179,204 | +€64,418 | +56.1% |
| Distributable reserves | 133 | €114,786 | €179,204 | +€64,418 | +56.1% |
| Profit (loss) carried forward | 14 | €21,775 | €21,775 | = | 0.0% |
| Amounts payable | 17/49 | €20,438 | €7,890 | -€12,548 | -61.4% |
| Amounts payable within one year | 42/48 | €20,438 | €7,890 | -€12,548 | -61.4% |
| Trade debts | 44 | €1,617 | €155 | -€1,462 | -90.4% |
| Suppliers | 440/4 | €1,617 | €155 | -€1,462 | -90.4% |
| Taxes, remuneration and social security | 45 | €14,577 | €4,925 | -€9,652 | -66.2% |
| Taxes | 450/3 | €14,577 | €4,925 | -€9,652 | -66.2% |
| Other amounts payable | 47/48 | €4,244 | €2,809 | -€1,434 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,242 | €3,712 | +€470 | +14.5% |
| Other operating charges | 640/8 | €3,218 | €2,137 | -€1,082 | -33.6% |
| Gross operating margin | 9900 | €65,712 | €96,506 | +€30,794 | +46.9% |
| Operating profit (loss) | 9901 | €59,252 | €90,657 | +€31,406 | +53.0% |
| Financial income | 75/76B | €743 | - | -€743 | |
| Recurring financial income | 75 | €743 | - | -€743 | |
| Financial charges | 65/66B | €586 | €562 | -€25 | -4.2% |
| Recurring financial charges | 65 | €586 | €562 | -€25 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €59,408 | €90,096 | +€30,687 | +51.7% |
| Income taxes | 67/77 | €17,688 | €25,677 | +€7,989 | +45.2% |
| Profit (loss) for the period | 9904 | €41,720 | €64,418 | +€22,698 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,720 | €64,418 | +€22,698 | +54.4% |
Next steps
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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 3 November 2026 via checked.be.