DA HYPE RECORD: 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.
DA HYPE RECORD
Largest movements
- Cash -€21,717
down €21,717 (-83.7%), from €25,960 to €4,243
mainly Investment in fixed assets (net) (-€22,965) and Receivables within one year (-€17,966)
- Receivables within one year +€17,966
up €17,966 (+12.4%), from €144,777 to €162,743
of which Other amounts receivable: +€9,797
- Tangible fixed assets +€13,953
up €13,953 (+43.9%), from €31,797 to €45,750
of which Other tangible fixed assets: +€11,103
- Profit (loss) carried forward +€7,115
up €7,115 (+35.7%), from €19,950 to €27,065
- Trade debts +€2,781
up €2,781 (+6.2%), from €45,082 to €47,863
- Gross operating margin +€9,414
up €9,414 (+91.0%), from €10,341 to €19,755
- Other operating charges +€2,639
up €2,639 (+682%), from €387 to €3,026
- Taxes +€1,499
up €1,499 (+268%), from €560 to €2,059
- Depreciation +€912
up €912 (+11.3%), from €8,100 to €9,012
- Financial income +€339
up €339 (+28.0%), from €1,209 to €1,548
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 | €202,534 | €212,736 | +€10,202 | +5.0% |
| Fixed assets | 21/28 | €31,797 | €45,750 | +€13,953 | +43.9% |
| Tangible fixed assets | 22/27 | €31,797 | €45,750 | +€13,953 | +43.9% |
| Land and buildings | 22 | - | €10,887 | +€10,887 | |
| Plant, machinery and equipment | 23 | €23,795 | €19,271 | -€4,524 | -19.0% |
| Furniture and vehicles | 24 | €8,002 | €4,489 | -€3,513 | -43.9% |
| Other tangible fixed assets | 26 | - | €11,103 | +€11,103 | |
| Current assets | 29/58 | €170,737 | €166,986 | -€3,751 | -2.2% |
| Amounts receivable within one year | 40/41 | €144,777 | €162,743 | +€17,966 | +12.4% |
| Trade receivables | 40 | €6,975 | €15,144 | +€8,169 | +117% |
| Other amounts receivable | 41 | €137,802 | €147,599 | +€9,797 | +7.1% |
| Cash at bank and in hand | 54/58 | €25,960 | €4,243 | -€21,717 | -83.7% |
| Total equity and liabilities | 10/49 | €202,534 | €212,736 | +€10,202 | +5.0% |
| Equity | 10/15 | €38,550 | €45,665 | +€7,115 | +18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,950 | €27,065 | +€7,115 | +35.7% |
| Amounts payable | 17/49 | €163,984 | €167,071 | +€3,087 | +1.9% |
| Amounts payable within one year | 42/48 | €68,984 | €72,071 | +€3,087 | +4.5% |
| Trade debts | 44 | €45,082 | €47,863 | +€2,781 | +6.2% |
| Suppliers | 440/4 | €45,082 | €47,863 | +€2,781 | +6.2% |
| Advances received on contracts in progress | 46 | €9,647 | €9,647 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,255 | €14,561 | +€306 | +2.1% |
| Taxes | 450/3 | €14,255 | €14,561 | +€306 | +2.1% |
| Accrued charges and deferred income | 492/3 | €95,000 | €95,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,100 | €9,012 | +€912 | +11.3% |
| Other operating charges | 640/8 | €387 | €3,026 | +€2,639 | +682% |
| Non-recurring operating charges | 66A | €1,005 | - | -€1,005 | |
| Gross operating margin | 9900 | €10,341 | €19,755 | +€9,414 | +91.0% |
| Operating profit (loss) | 9901 | €849 | €7,717 | +€6,868 | +809% |
| Financial income | 75/76B | €1,209 | €1,548 | +€339 | +28.0% |
| Recurring financial income | 75 | €1,209 | €1,548 | +€339 | +28.0% |
| Financial charges | 65/66B | €140 | €91 | -€49 | -35.0% |
| Recurring financial charges | 65 | €140 | €91 | -€49 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €1,918 | €9,174 | +€7,256 | +378% |
| Income taxes | 67/77 | €560 | €2,059 | +€1,499 | +268% |
| Profit (loss) for the period | 9904 | €1,358 | €7,115 | +€5,757 | +424% |
| Profit (loss) for the period to be appropriated | 9905 | €1,358 | €7,115 | +€5,757 | +424% |
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 15 October 2026 via checked.be.