HIPPODENT: 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.
HIPPODENT
Largest movements
- Deferred charges and accrued income -€6,317
down €6,317 (-87.7%), from €7,202 to €885
- Receivables within one year +€4,480
up €4,480 (+7.8%), from €57,463 to €61,944
of which Other amounts receivable: +€7,768
- Cash -€2,632
down €2,632 (-2.2%), from €118,107 to €115,475
mainly Trade debts (-€8,439) and Tax, wage and social debts (-€7,872)
- Reserves +€12,912
up €12,912 (+7.1%), from €182,810 to €195,722
of which Distributable reserves: +€12,912
- Trade debts -€8,439
down €8,439 (-62.5%), from €13,499 to €5,060
- Tax, wage and social debts -€7,872
down €7,872 (-73.5%), from €10,712 to €2,840
of which Taxes: -€7,818
- Current portion of long-term debt -€6,506
no longer reported in 2025 (was €6,506)
- Other debts +€2,794
up €2,794 (+8.1%), from €34,535 to €37,329
- Gross operating margin -€4,310
down €4,310 (-8.1%), from €53,068 to €48,759
- Financial income -€3,372
down €3,372 (-99.8%), from €3,377 to €6
- Taxes -€1,408
down €1,408 (-18.3%), from €7,685 to €6,276
- Depreciation -€584
down €584 (-20.4%), from €2,866 to €2,282
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 | €256,784 | €250,039 | -€6,745 | -2.6% |
| Fixed assets | 21/28 | €18,092 | €15,810 | -€2,282 | -12.6% |
| Tangible fixed assets | 22/27 | €5,592 | €3,310 | -€2,282 | -40.8% |
| Plant, machinery and equipment | 23 | €2,106 | €1,521 | -€586 | -27.8% |
| Furniture and vehicles | 24 | €3,486 | €1,789 | -€1,697 | -48.7% |
| Financial fixed assets | 28 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €238,692 | €234,229 | -€4,463 | -1.9% |
| Amounts receivable within one year | 40/41 | €57,463 | €61,944 | +€4,480 | +7.8% |
| Trade receivables | 40 | €3,287 | - | -€3,287 | |
| Other amounts receivable | 41 | €54,176 | €61,944 | +€7,768 | +14.3% |
| Current investments | 50/53 | €55,920 | €55,926 | +€6 | 0.0% |
| Cash at bank and in hand | 54/58 | €118,107 | €115,475 | -€2,632 | -2.2% |
| Deferred charges and accrued income | 490/1 | €7,202 | €885 | -€6,317 | -87.7% |
| Total equity and liabilities | 10/49 | €256,784 | €250,039 | -€6,745 | -2.6% |
| Equity | 10/15 | €189,010 | €201,922 | +€12,912 | +6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €182,810 | €195,722 | +€12,912 | +7.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €180,950 | €193,862 | +€12,912 | +7.1% |
| Amounts payable | 17/49 | €67,775 | €48,118 | -€19,657 | -29.0% |
| Amounts payable within one year | 42/48 | €65,252 | €45,229 | -€20,023 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €6,506 | - | -€6,506 | |
| Trade debts | 44 | €13,499 | €5,060 | -€8,439 | -62.5% |
| Suppliers | 440/4 | €13,499 | €5,060 | -€8,439 | -62.5% |
| Taxes, remuneration and social security | 45 | €10,712 | €2,840 | -€7,872 | -73.5% |
| Taxes | 450/3 | €7,818 | - | -€7,818 | |
| Remuneration and social security | 454/9 | €2,894 | €2,840 | -€54 | -1.9% |
| Other amounts payable | 47/48 | €34,535 | €37,329 | +€2,794 | +8.1% |
| Accrued charges and deferred income | 492/3 | €2,523 | €2,889 | +€366 | +14.5% |
| Remuneration, social security and pensions | 62 | €22,678 | €22,810 | +€132 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,866 | €2,282 | -€584 | -20.4% |
| Other operating charges | 640/8 | €1,071 | €682 | -€389 | -36.4% |
| Non-recurring operating charges | 66A | €275 | €159 | -€116 | -42.2% |
| Gross operating margin | 9900 | €53,068 | €48,759 | -€4,310 | -8.1% |
| Operating profit (loss) | 9901 | €26,179 | €22,826 | -€3,353 | -12.8% |
| Financial income | 75/76B | €3,377 | €6 | -€3,372 | -99.8% |
| Recurring financial income | 75 | €3,377 | €6 | -€3,372 | -99.8% |
| Financial charges | 65/66B | €3,721 | €3,643 | -€77 | -2.1% |
| Recurring financial charges | 65 | €3,721 | €3,643 | -€77 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €25,836 | €19,189 | -€6,647 | -25.7% |
| Income taxes | 67/77 | €7,685 | €6,276 | -€1,408 | -18.3% |
| Profit (loss) for the period | 9904 | €18,151 | €12,912 | -€5,239 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,151 | €12,912 | -€5,239 | -28.9% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.