De Hippe Kip: 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.
De Hippe Kip
Largest movements
- Cash +€397,535
up €397,535 (+282%), from €141,013 to €538,548
mainly Current investments (+€250,000) and Net result for the year (+€115,457)
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Tangible fixed assets -€26,948
down €26,948 (-37.6%), from €71,723 to €44,776
of which Furniture and vehicles: -€22,219
- Intangible fixed assets -€10,000
down €10,000 (-50.7%), from €19,720 to €9,720
- Profit (loss) carried forward +€115,457
up €115,457 (+51.5%), from €224,076 to €339,533
- Trade debts +€32,178
up €32,178 (+45.1%), from €71,322 to €103,500
- Accrued charges and deferred income -€23,107
no longer reported in 2025 (was €23,107)
- Debts after one year -€17,082
down €17,082 (-21.1%), from €80,802 to €63,720
- Other debts +€11,862
up €11,862 (+216%), from €5,482 to €17,344
- Gross operating margin +€44,196
up €44,196 (+16.9%), from €261,330 to €305,526
- Staff costs +€20,109
up €20,109 (+22.6%), from €88,928 to €109,037
- Taxes +€7,715
up €7,715 (+23.6%), from €32,638 to €40,352
- Financial income +€5,355
up €5,355 (+7,415%), from €72 to €5,427
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 | €484,223 | €594,704 | +€110,480 | +22.8% |
| Fixed assets | 21/28 | €91,444 | €54,496 | -€36,948 | -40.4% |
| Intangible fixed assets | 21 | €19,720 | €9,720 | -€10,000 | -50.7% |
| Tangible fixed assets | 22/27 | €71,723 | €44,776 | -€26,948 | -37.6% |
| Plant, machinery and equipment | 23 | €28,695 | €23,967 | -€4,729 | -16.5% |
| Furniture and vehicles | 24 | €43,028 | €20,809 | -€22,219 | -51.6% |
| Current assets | 29/58 | €392,779 | €540,207 | +€147,428 | +37.5% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €141,013 | €538,548 | +€397,535 | +282% |
| Deferred charges and accrued income | 490/1 | €1,766 | €1,659 | -€107 | -6.1% |
| Total equity and liabilities | 10/49 | €484,223 | €594,704 | +€110,480 | +22.8% |
| Equity | 10/15 | €259,076 | €374,533 | +€115,457 | +44.6% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €224,076 | €339,533 | +€115,457 | +51.5% |
| Amounts payable | 17/49 | €225,147 | €220,171 | -€4,976 | -2.2% |
| Amounts payable after more than one year | 17 | €80,802 | €63,720 | -€17,082 | -21.1% |
| Financial debts | 170/4 | €80,802 | €63,720 | -€17,082 | -21.1% |
| Amounts payable within one year | 42/48 | €121,238 | €156,451 | +€35,213 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €17,317 | €17,082 | -€234 | -1.4% |
| Trade debts | 44 | €71,322 | €103,500 | +€32,178 | +45.1% |
| Suppliers | 440/4 | €71,322 | €103,500 | +€32,178 | +45.1% |
| Taxes, remuneration and social security | 45 | €27,118 | €18,525 | -€8,593 | -31.7% |
| Taxes | 450/3 | €17,491 | €8,752 | -€8,740 | -50.0% |
| Remuneration and social security | 454/9 | €9,626 | €9,773 | +€147 | +1.5% |
| Other amounts payable | 47/48 | €5,482 | €17,344 | +€11,862 | +216% |
| Accrued charges and deferred income | 492/3 | €23,107 | - | -€23,107 | |
| Remuneration, social security and pensions | 62 | €88,928 | €109,037 | +€20,109 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,590 | €40,371 | +€1,780 | +4.6% |
| Other operating charges | 640/8 | €118 | €644 | +€526 | +446% |
| Gross operating margin | 9900 | €261,330 | €305,526 | +€44,196 | +16.9% |
| Operating profit (loss) | 9901 | €133,693 | €155,474 | +€21,781 | +16.3% |
| Financial income | 75/76B | €72 | €5,427 | +€5,355 | +7,415% |
| Recurring financial income | 75 | €72 | €5,427 | +€5,355 | +7,415% |
| Financial charges | 65/66B | €5,296 | €5,092 | -€204 | -3.9% |
| Recurring financial charges | 65 | €5,296 | €5,092 | -€204 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €128,469 | €155,809 | +€27,340 | +21.3% |
| Income taxes | 67/77 | €32,638 | €40,352 | +€7,715 | +23.6% |
| Profit (loss) for the period | 9904 | €95,832 | €115,457 | +€19,625 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €95,832 | €115,457 | +€19,625 | +20.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.