VAN HOPPLYNUS INSTRUMENTS: what changed
Two fiscal 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.
What changed
VAN HOPPLYNUS INSTRUMENTS
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€42,002
2024 · €107,425-€65,423
Equity
€4.0m
2024 · €3.9m+€42,002
Cash
€111,917
2024 · €84,744+€27,172
Balance sheet total
€9.1m
2024 · €9.1m+€15,661
Largest movements
Assets
- Tangible fixed assets -€154,143
down €154,143 (-1.7%), from €8.9m to €8.7m
- Receivables after one year +€134,168
new in 2025: €134,168
- Current investments +€115,000
new in 2025: €115,000
- Receivables within one year -€108,475
no longer reported in 2025 (was €108,475)
Equity and liabilities
- Profit (loss) carried forward +€103,134
up €103,134 (+7.8%), from €1.3m to €1.4m
Income statement
- Gross operating margin -€93,268
down €93,268 (-21.7%), from €429,263 to €335,996
- Taxes -€23,979
down €23,979 (-34.0%), from €70,544 to €46,565
- Financial charges -€6,351
down €6,351 (-7.5%), from €84,962 to €78,612
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.
Result 2024
€107,425
Gross operating margin
-€93,268
Other operating charges
-€1,815
Financial income
-€670
Financial charges
+€6,351
Taxes
+€23,979
Result 2025
€42,002
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.
From operations
+€109,111
Investment
-€116,939
Financing
+€35,000
Cash 2024
€84,744
From operations (derived)
+€109,111
Net result for the year
+€42,002
Depreciation
+€154,143
Receivables after one year
-€134,168
Receivables within one year
+€108,475
Provisions
-€31,478
Trade debts
-€77,239
Tax, wage and social debts
+€11,327
Other debts
+€15,300
Accrued charges and deferred income
+€20,749
Investment (derived)
-€116,939
Investment in fixed assets (net)
-€1,939
Current investments
-€115,000
Financing
+€35,000
Debts after one year
+€35,000
Cash 2025
€111,917
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,097,161 | €9,112,822 | +€15,661 | +0.2% |
| Fixed assets | 21/28 | €8,903,942 | €8,751,737 | -€152,204 | -1.7% |
| Tangible fixed assets | 22/27 | €8,895,839 | €8,741,696 | -€154,143 | -1.7% |
| Land and buildings | 22 | €8,895,839 | €8,741,696 | -€154,143 | -1.7% |
| Financial fixed assets | 28 | €8,102 | €10,041 | +€1,939 | +23.9% |
| Current assets | 29/58 | €193,219 | €361,085 | +€167,865 | +86.9% |
| Amounts receivable after more than one year | 29 | - | €134,168 | +€134,168 | |
| Trade receivables | 290 | - | €134,168 | +€134,168 | |
| Amounts receivable within one year | 40/41 | €108,475 | - | -€108,475 | |
| Trade receivables | 40 | €108,475 | - | -€108,475 | |
| Current investments | 50/53 | - | €115,000 | +€115,000 | |
| Cash at bank and in hand | 54/58 | €84,744 | €111,917 | +€27,172 | +32.1% |
| Total equity and liabilities | 10/49 | €9,097,161 | €9,112,822 | +€15,661 | +0.2% |
| Equity | 10/15 | €3,942,289 | €3,984,291 | +€42,002 | +1.1% |
| Contributions | 10/11 | €743,681 | €743,681 | = | 0.0% |
| Capital | 10 | €743,681 | €743,681 | = | 0.0% |
| Issued capital | 100 | €743,681 | €743,681 | = | 0.0% |
| Reserves | 13 | €1,875,627 | €1,814,495 | -€61,132 | -3.3% |
| Non-distributable reserves | 130/1 | €74,368 | €74,368 | = | 0.0% |
| Legal reserve | 130 | €74,368 | €74,368 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,801,259 | €1,740,126 | -€61,132 | -3.4% |
| Profit (loss) carried forward | 14 | €1,322,982 | €1,426,116 | +€103,134 | +7.8% |
| Provisions and deferred taxes | 16 | €927,508 | €896,029 | -€31,478 | -3.4% |
| Deferred taxes | 168 | €927,508 | €896,029 | -€31,478 | -3.4% |
| Amounts payable | 17/49 | €4,227,364 | €4,232,501 | +€5,137 | +0.1% |
| Amounts payable after more than one year | 17 | €4,020,000 | €4,055,000 | +€35,000 | +0.9% |
| Financial debts | 170/4 | €4,020,000 | €4,055,000 | +€35,000 | +0.9% |
| Amounts payable within one year | 42/48 | €165,370 | €114,758 | -€50,612 | -30.6% |
| Trade debts | 44 | €95,253 | €18,014 | -€77,239 | -81.1% |
| Suppliers | 440/4 | €95,253 | €18,014 | -€77,239 | -81.1% |
| Taxes, remuneration and social security | 45 | €70,117 | €81,444 | +€11,327 | +16.2% |
| Taxes | 450/3 | €70,117 | €81,444 | +€11,327 | +16.2% |
| Other amounts payable | 47/48 | - | €15,300 | +€15,300 | |
| Accrued charges and deferred income | 492/3 | €41,994 | €62,743 | +€20,749 | +49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €154,143 | €154,143 | = | 0.0% |
| Other operating charges | 640/8 | €45,092 | €46,906 | +€1,815 | +4.0% |
| Gross operating margin | 9900 | €429,263 | €335,996 | -€93,268 | -21.7% |
| Operating profit (loss) | 9901 | €230,028 | €134,946 | -€95,082 | -41.3% |
| Financial income | 75/76B | €1,425 | €754 | -€670 | -47.1% |
| Recurring financial income | 75 | €1,425 | €754 | -€670 | -47.1% |
| Financial charges | 65/66B | €84,962 | €78,612 | -€6,351 | -7.5% |
| Recurring financial charges | 65 | €84,962 | €78,612 | -€6,351 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €146,491 | €57,089 | -€89,402 | -61.0% |
| Transfer from deferred taxes | 780 | €31,478 | €31,478 | = | 0.0% |
| Income taxes | 67/77 | €70,544 | €46,565 | -€23,979 | -34.0% |
| Profit (loss) for the period | 9904 | €107,425 | €42,002 | -€65,423 | -60.9% |
| Transfer from tax-exempt reserves | 789 | €61,132 | €61,132 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €168,557 | €103,134 | -€65,423 | -38.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.