Hipone: 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.
Hipone
Largest movements
- Tangible fixed assets -€2,066
down €2,066 (-42.2%), from €4,891 to €2,825
- Receivables within one year +€426
up €426 (+756.7%), from €56 to €482
- Cash -€157
down €157 (-65.5%), from €240 to €83
mainly Debts after one year (-€2,100) and Receivables within one year (-€426)
- Debts after one year -€2,100
down €2,100 (-70.6%), from €2,974 to €875
- Tax, wage and social debts -€400
down €400 (-36.4%), from €1,100 to €700
- Other debts +€319
up €319 (+53.0%), from €601 to €919
- Trade debts +€269
up €269 (+576.0%), from €47 to €316
- Profit (loss) carried forward +€78
up €78 (+1.0%), from -€7,929 to -€7,850
- Turnover -€1,068
down €1,068 (-4.3%), from €24,900 to €23,832
- Purchases and services +€866
up €866 (+3.7%), from €23,498 to €24,364
- Depreciation +€758
up €758 (+58.0%), from €1,308 to €2,066
- Gross operating margin +€616
up €616 (+27.3%), from €2,252 to €2,868
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 | €5,973 | €4,139 | -€1,834 | -30.7% |
| Fixed assets | 21/28 | €5,641 | €3,575 | -€2,066 | -36.6% |
| Tangible fixed assets | 22/27 | €4,891 | €2,825 | -€2,066 | -42.2% |
| Furniture and vehicles | 24 | €4,891 | €2,825 | -€2,066 | -42.2% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €332 | €565 | +€233 | +70.1% |
| Amounts receivable within one year | 40/41 | €56 | €482 | +€426 | +756.7% |
| Other amounts receivable | 41 | €56 | €482 | +€426 | +756.7% |
| Cash at bank and in hand | 54/58 | €240 | €83 | -€157 | -65.5% |
| Deferred charges and accrued income | 490/1 | €36 | - | -€36 | |
| Total equity and liabilities | 10/49 | €5,973 | €4,139 | -€1,834 | -30.7% |
| Equity | 10/15 | €1,251 | €1,330 | +€78 | +6.3% |
| Contributions | 10/11 | €9,180 | €9,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,929 | -€7,850 | +€78 | +1.0% |
| Amounts payable | 17/49 | €4,722 | €2,810 | -€1,912 | -40.5% |
| Amounts payable after more than one year | 17 | €2,974 | €875 | -€2,100 | -70.6% |
| Financial debts | 170/4 | €2,974 | €875 | -€2,100 | -70.6% |
| Amounts payable within one year | 42/48 | €1,747 | €1,935 | +€188 | +10.7% |
| Trade debts | 44 | €47 | €316 | +€269 | +576.0% |
| Suppliers | 440/4 | €47 | €316 | +€269 | +576.0% |
| Taxes, remuneration and social security | 45 | €1,100 | €700 | -€400 | -36.4% |
| Remuneration and social security | 454/9 | €1,100 | €700 | -€400 | -36.4% |
| Other amounts payable | 47/48 | €601 | €919 | +€319 | +53.0% |
| Turnover | 70 | €24,900 | €23,832 | -€1,068 | -4.3% |
| Non-recurring operating income | 76A | €850 | €3,400 | +€2,550 | +300.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,498 | €24,364 | +€866 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,308 | €2,066 | +€758 | +58.0% |
| Other operating charges | 640/8 | €702 | €584 | -€117 | -16.7% |
| Gross operating margin | 9900 | €2,252 | €2,868 | +€616 | +27.3% |
| Operating profit (loss) | 9901 | €243 | €218 | -€25 | -10.3% |
| Financial charges | 65/66B | €104 | €139 | +€35 | +33.5% |
| Recurring financial charges | 65 | €104 | €139 | +€35 | +33.5% |
| Profit (loss) for the period before taxes | 9903 | €138 | €78 | -€60 | -43.4% |
| Profit (loss) for the period | 9904 | €138 | €78 | -€60 | -43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €138 | €78 | -€60 | -43.4% |
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 28 September 2026 via checked.be.