Hipposcan: 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.
Hipposcan
Largest movements
- Intangible fixed assets -€7,667
down €7,667 (-24.8%), from €30,919 to €23,252
- Cash -€436
down €436 (-94.9%), from €459 to €23
mainly Net result for the year (-€11,667) and Trade debts (-€2,135)
- Profit (loss) carried forward -€11,667
down €11,667 (-14.0%), from -€83,598 to -€95,265
- Other debts +€3,000
up €3,000, from €0 to €3,000
- Debts after one year +€2,270
up €2,270 (+2.3%), from €96,682 to €98,953
- Trade debts -€2,135
down €2,135 (-82.5%), from €2,588 to €453
- Accrued charges and deferred income +€504
up €504 (+31.2%), from €1,617 to €2,121
- Gross operating margin +€11,612
up €11,612 (+94.3%), from -€12,311 to -€699
- Depreciation +€251
up €251 (+3.4%), from €7,416 to €7,667
- Financial charges +€225
up €225 (+8.4%), from €2,676 to €2,900
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.
Derived cash bridge
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 | €32,289 | €24,262 | -€8,027 | -24.9% |
| Fixed assets | 21/28 | €30,919 | €23,252 | -€7,667 | -24.8% |
| Intangible fixed assets | 21 | €30,919 | €23,252 | -€7,667 | -24.8% |
| Current assets | 29/58 | €1,370 | €1,010 | -€360 | -26.3% |
| Amounts receivable within one year | 40/41 | €911 | €987 | +€76 | +8.3% |
| Trade receivables | 40 | - | €454 | +€454 | |
| Other amounts receivable | 41 | €911 | €533 | -€378 | -41.5% |
| Cash at bank and in hand | 54/58 | €459 | €23 | -€436 | -94.9% |
| Total equity and liabilities | 10/49 | €32,289 | €24,262 | -€8,027 | -24.9% |
| Equity | 10/15 | -€68,598 | -€80,265 | -€11,667 | -17.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,598 | -€95,265 | -€11,667 | -14.0% |
| Amounts payable | 17/49 | €100,887 | €104,527 | +€3,640 | +3.6% |
| Amounts payable after more than one year | 17 | €96,682 | €98,953 | +€2,270 | +2.3% |
| Financial debts | 170/4 | €96,682 | €98,953 | +€2,270 | +2.3% |
| Amounts payable within one year | 42/48 | €2,588 | €3,453 | +€865 | +33.4% |
| Trade debts | 44 | €2,588 | €453 | -€2,135 | -82.5% |
| Suppliers | 440/4 | €2,588 | €453 | -€2,135 | -82.5% |
| Other amounts payable | 47/48 | €0 | €3,000 | +€3,000 | |
| Accrued charges and deferred income | 492/3 | €1,617 | €2,121 | +€504 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,416 | €7,667 | +€251 | +3.4% |
| Other operating charges | 640/8 | €422 | €400 | -€23 | -5.4% |
| Gross operating margin | 9900 | -€12,311 | -€699 | +€11,612 | +94.3% |
| Operating profit (loss) | 9901 | -€20,150 | -€8,766 | +€11,384 | +56.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,676 | €2,900 | +€225 | +8.4% |
| Recurring financial charges | 65 | €2,676 | €2,900 | +€225 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,826 | -€11,667 | +€11,159 | +48.9% |
| Profit (loss) for the period | 9904 | -€22,826 | -€11,667 | +€11,159 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,826 | -€11,667 | +€11,159 | +48.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.