VAN HOPPLYNUS MANAGEMENT: 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.
VAN HOPPLYNUS MANAGEMENT
Largest movements
- Tangible fixed assets -€4,500
no longer reported in 2025 (was €4,500)
- Cash +€576
up €576 (+18.0%), from €3,197 to €3,773
mainly Depreciation (+€4,500)
- Receivables within one year +€130
new in 2025: €130
- Short-term financial debts -€2,188
down €2,188 (-9.1%), from €24,130 to €21,942
- Profit (loss) carried forward -€1,282
down €1,282 (-6.9%), from -€18,457 to -€19,739
- Tax, wage and social debts -€324
no longer reported in 2025 (was €324)
- Gross operating margin +€864
up €864 (+27.0%), from €3,202 to €4,066
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 | €7,997 | €4,203 | -€3,794 | -47.4% |
| Fixed assets | 21/28 | €4,800 | €300 | -€4,500 | -93.8% |
| Tangible fixed assets | 22/27 | €4,500 | - | -€4,500 | |
| Furniture and vehicles | 24 | €4,500 | - | -€4,500 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €3,197 | €3,903 | +€706 | +22.1% |
| Amounts receivable within one year | 40/41 | - | €130 | +€130 | |
| Other amounts receivable | 41 | - | €130 | +€130 | |
| Cash at bank and in hand | 54/58 | €3,197 | €3,773 | +€576 | +18.0% |
| Total equity and liabilities | 10/49 | €7,997 | €4,203 | -€3,794 | -47.4% |
| Equity | 10/15 | -€16,457 | -€17,739 | -€1,282 | -7.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,457 | -€19,739 | -€1,282 | -6.9% |
| Amounts payable | 17/49 | €24,454 | €21,942 | -€2,512 | -10.3% |
| Amounts payable within one year | 42/48 | €24,454 | €21,942 | -€2,512 | -10.3% |
| Financial debts | 43 | €24,130 | €21,942 | -€2,188 | -9.1% |
| Credit institutions | 430/8 | €24,130 | €21,942 | -€2,188 | -9.1% |
| Taxes, remuneration and social security | 45 | €324 | - | -€324 | |
| Taxes | 450/3 | €324 | - | -€324 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,500 | €4,500 | = | 0.0% |
| Other operating charges | 640/8 | €529 | €509 | -€20 | -3.8% |
| Gross operating margin | 9900 | €3,202 | €4,066 | +€864 | +27.0% |
| Operating profit (loss) | 9901 | -€1,827 | -€943 | +€884 | +48.4% |
| Financial charges | 65/66B | €153 | €153 | +€1 | +0.3% |
| Recurring financial charges | 65 | €153 | €153 | +€1 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,979 | -€1,096 | +€883 | +44.6% |
| Income taxes | 67/77 | €170 | €185 | +€15 | +9.0% |
| Profit (loss) for the period | 9904 | -€2,149 | -€1,282 | +€868 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,149 | -€1,282 | +€868 | +40.4% |
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.