HIPAKRI: 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.
HIPAKRI
Largest movements
- Tangible fixed assets -€14,944
down €14,944 (-5.6%), from €265,803 to €250,860
- Other debts -€12,168
down €12,168 (-10.2%), from €119,614 to €107,446
- Profit (loss) carried forward -€2,792
down €2,792 (-1.9%), from -€149,560 to -€152,352
- Gross operating margin -€1,113
down €1,113 (-6.2%), from €17,859 to €16,746
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €268,435 | €253,475 | -€14,960 | -5.6% |
| Fixed assets | 21/28 | €265,803 | €250,860 | -€14,944 | -5.6% |
| Tangible fixed assets | 22/27 | €265,803 | €250,860 | -€14,944 | -5.6% |
| Land and buildings | 22 | €265,803 | €250,860 | -€14,944 | -5.6% |
| Current assets | 29/58 | €2,631 | €2,615 | -€16 | -0.6% |
| Amounts receivable within one year | 40/41 | - | €1,855 | +€1,855 | |
| Trade receivables | 40 | - | €1,855 | +€1,855 | |
| Cash at bank and in hand | 54/58 | €277 | €100 | -€177 | -63.8% |
| Deferred charges and accrued income | 490/1 | €2,354 | €660 | -€1,694 | -72.0% |
| Total equity and liabilities | 10/49 | €268,435 | €253,475 | -€14,960 | -5.6% |
| Equity | 10/15 | €131,320 | €128,528 | -€2,792 | -2.1% |
| Contributions | 10/11 | €280,000 | €280,000 | = | 0.0% |
| Capital | 10 | €280,000 | €280,000 | = | 0.0% |
| Issued capital | 100 | €280,000 | €280,000 | = | 0.0% |
| Reserves | 13 | €880 | €880 | = | 0.0% |
| Non-distributable reserves | 130/1 | €880 | €880 | = | 0.0% |
| Legal reserve | 130 | €880 | €880 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€149,560 | -€152,352 | -€2,792 | -1.9% |
| Amounts payable | 17/49 | €137,114 | €124,946 | -€12,168 | -8.9% |
| Amounts payable after more than one year | 17 | €17,500 | €17,500 | = | 0.0% |
| Financial debts | 170/4 | €17,500 | €17,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €119,614 | €107,446 | -€12,168 | -10.2% |
| Other amounts payable | 47/48 | €119,614 | €107,446 | -€12,168 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,944 | €14,944 | = | 0.0% |
| Other operating charges | 640/8 | €4,691 | €4,547 | -€143 | -3.1% |
| Gross operating margin | 9900 | €17,859 | €16,746 | -€1,113 | -6.2% |
| Operating profit (loss) | 9901 | -€1,775 | -€2,746 | -€970 | -54.6% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,822 | -€2,792 | -€970 | -53.2% |
| Profit (loss) for the period | 9904 | -€1,822 | -€2,792 | -€970 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,822 | -€2,792 | -€970 | -53.2% |
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 6 October 2026 via checked.be.