HC HYPNO COSMETIC: what changed
HC HYPNO COSMETIC
Largest movements
- Receivables within one year +€121,106
up €121,106 (+112%), from €108,012 to €229,118
- Cash -€28,718
down €28,718 (-45.8%), from €62,647 to €33,929
mainly Receivables within one year (-€121,106) and Deferred charges and accrued income (-€9,363)
- Deferred charges and accrued income +€9,363
up €9,363 (+48.6%), from €19,262 to €28,625
- Profit (loss) carried forward +€92,435
up €92,435 (+72.3%), from €127,792 to €220,227
- Tax, wage and social debts +€12,848
up €12,848 (+25.5%), from €50,395 to €63,243
- Trade debts -€4,464
down €4,464 (-35.9%), from €12,449 to €7,985
- Gross operating margin +€11,887
up €11,887 (+10.6%), from €112,626 to €124,513
- Financial income +€5,888
up €5,888 (+152%), from €3,880 to €9,769
- Financial charges +€3,851
up €3,851 (+1,648%), from €234 to €4,085
- Taxes +€2,648
up €2,648 (+9.6%), from €27,650 to €30,298
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €191,636 | €292,851 | +€101,215 | +52.8% |
| Fixed assets | 21/28 | €1,715 | €1,179 | -€536 | -31.3% |
| Tangible fixed assets | 22/27 | €1,715 | €1,179 | -€536 | -31.3% |
| Plant, machinery and equipment | 23 | €1,354 | €0 | -€1,354 | -100% |
| Furniture and vehicles | 24 | - | €855 | +€855 | |
| Other tangible fixed assets | 26 | €360 | €324 | -€36 | -10.1% |
| Current assets | 29/58 | €189,921 | €291,672 | +€101,751 | +53.6% |
| Amounts receivable within one year | 40/41 | €108,012 | €229,118 | +€121,106 | +112% |
| Other amounts receivable | 41 | €108,012 | €229,118 | +€121,106 | +112% |
| Cash at bank and in hand | 54/58 | €62,647 | €33,929 | -€28,718 | -45.8% |
| Deferred charges and accrued income | 490/1 | €19,262 | €28,625 | +€9,363 | +48.6% |
| Total equity and liabilities | 10/49 | €191,636 | €292,851 | +€101,215 | +52.8% |
| Equity | 10/15 | €128,792 | €221,227 | +€92,435 | +71.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,792 | €220,227 | +€92,435 | +72.3% |
| Amounts payable | 17/49 | €62,844 | €71,624 | +€8,780 | +14.0% |
| Amounts payable within one year | 42/48 | €62,844 | €71,228 | +€8,384 | +13.3% |
| Trade debts | 44 | €12,449 | €7,985 | -€4,464 | -35.9% |
| Suppliers | 440/4 | €12,449 | €7,985 | -€4,464 | -35.9% |
| Taxes, remuneration and social security | 45 | €50,395 | €63,243 | +€12,848 | +25.5% |
| Taxes | 450/3 | €50,395 | €63,243 | +€12,848 | +25.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €396 | +€396 | |
| Non-recurring operating income | 76A | - | €387 | +€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147 | €536 | +€389 | +265% |
| Other operating charges | 640/8 | €918 | €440 | -€479 | -52.1% |
| Non-recurring operating charges | 66A | - | €6,489 | +€6,489 | |
| Gross operating margin | 9900 | €112,626 | €124,513 | +€11,887 | +10.6% |
| Operating profit (loss) | 9901 | €111,560 | €117,049 | +€5,488 | +4.9% |
| Financial income | 75/76B | €3,880 | €9,769 | +€5,888 | +152% |
| Recurring financial income | 75 | €3,880 | €9,769 | +€5,888 | +152% |
| Financial charges | 65/66B | €234 | €4,085 | +€3,851 | +1,648% |
| Recurring financial charges | 65 | €234 | €4,085 | +€3,851 | +1,648% |
| Profit (loss) for the period before taxes | 9903 | €115,207 | €122,733 | +€7,526 | +6.5% |
| Income taxes | 67/77 | €27,650 | €30,298 | +€2,648 | +9.6% |
| Profit (loss) for the period | 9904 | €87,557 | €92,435 | +€4,878 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €87,557 | €92,435 | +€4,878 | +5.6% |
Next steps
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 5 November 2026 via checked.be.