HIPPIOS: 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.
HIPPIOS
Largest movements
- Tangible fixed assets +€2,150
up €2,150 (+1.3%), from €168,843 to €170,993
of which Land and buildings: +€2,150
- Other debts +€46,551
up €46,551 (+143.8%), from €32,370 to €78,920
- Profit (loss) carried forward -€25,519
down €25,519 (-24.8%), from -€103,057 to -€128,576
- Debts after one year -€17,513
down €17,513 (-8.0%), from €217,729 to €200,216
- Short-term financial debts -€2,580
no longer reported in 2022 (was €2,580)
- Financial charges -€3,275
down €3,275 (-23.5%), from €13,935 to €10,660
- Taxes -€2,150
no longer reported in 2022 (was €2,150)
- Purchases and services -€1,401
down €1,401 (-16.3%), from €8,613 to €7,212
- Gross operating margin +€1,043
up €1,043 (+15.8%), from -€6,605 to -€5,562
- Depreciation +€979
up €979 (+12.3%), from €7,970 to €8,949
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,851 | €171,005 | +€2,153 | +1.3% |
| Fixed assets | 21/28 | €168,851 | €171,005 | +€2,153 | +1.3% |
| Tangible fixed assets | 22/27 | €168,843 | €170,993 | +€2,150 | +1.3% |
| Land and buildings | 22 | €168,843 | €170,993 | +€2,150 | +1.3% |
| Plant, machinery and equipment | 23 | €0 | - | -€0 | |
| Financial fixed assets | 28 | €8 | €12 | +€4 | +41.4% |
| Total equity and liabilities | 10/49 | €168,851 | €171,005 | +€2,153 | +1.3% |
| Equity | 10/15 | -€84,457 | -€109,976 | -€25,519 | -30.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,057 | -€128,576 | -€25,519 | -24.8% |
| Amounts payable | 17/49 | €253,308 | €280,981 | +€27,672 | +10.9% |
| Amounts payable after more than one year | 17 | €217,729 | €200,216 | -€17,513 | -8.0% |
| Financial debts | 170/4 | €217,729 | €200,216 | -€17,513 | -8.0% |
| Amounts payable within one year | 42/48 | €35,579 | €80,764 | +€45,185 | +127.0% |
| Financial debts | 43 | €2,580 | - | -€2,580 | |
| Credit institutions | 430/8 | €2,580 | - | -€2,580 | |
| Trade debts | 44 | €452 | €1,308 | +€856 | +189.6% |
| Suppliers | 440/4 | €452 | €1,308 | +€856 | +189.6% |
| Advances received on contracts in progress | 46 | - | €12 | +€12 | |
| Taxes, remuneration and social security | 45 | €177 | €524 | +€347 | +195.7% |
| Taxes | 450/3 | €177 | €524 | +€347 | +195.7% |
| Other amounts payable | 47/48 | €32,370 | €78,920 | +€46,551 | +143.8% |
| Turnover | 70 | €2,008 | €1,650 | -€358 | -17.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,613 | €7,212 | -€1,401 | -16.3% |
| Remuneration, social security and pensions | 62 | €405 | €348 | -€57 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,970 | €8,949 | +€979 | +12.3% |
| Other operating charges | 640/8 | €400 | - | -€400 | |
| Gross operating margin | 9900 | -€6,605 | -€5,562 | +€1,043 | +15.8% |
| Operating profit (loss) | 9901 | -€15,380 | -€14,859 | +€521 | +3.4% |
| Financial charges | 65/66B | €13,935 | €10,660 | -€3,275 | -23.5% |
| Recurring financial charges | 65 | €13,935 | €10,660 | -€3,275 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,316 | -€25,519 | +€3,797 | +13.0% |
| Income taxes | 67/77 | €2,150 | - | -€2,150 | |
| Profit (loss) for the period | 9904 | -€31,466 | -€25,519 | +€5,947 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,466 | -€25,519 | +€5,947 | +18.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2021 and 31 March 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.