HYBAÏA: 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.
HYBAÏA
Largest movements
- Tangible fixed assets -€2,667
down €2,667 (-66.7%), from €4,000 to €1,333
- Cash +€1,665
up €1,665 (+6.5%), from €25,807 to €27,472
mainly Net result for the year (+€4,854) and Depreciation (+€2,667)
- Deferred charges and accrued income +€1,144
up €1,144 (+1,154%), from €99 to €1,244
- Stocks and contracts -€670
down €670 (-2.3%), from €29,660 to €28,990
- Other debts -€5,441
down €5,441 (-21.5%), from €25,360 to €19,919
- Profit (loss) carried forward +€4,854
up €4,854 (+26.0%), from €18,658 to €23,512
- Turnover -€158,910
no longer reported in 2025 (was €158,910)
- Purchases and services -€143,544
no longer reported in 2025 (was €143,544)
- Gross operating margin -€2,620
down €2,620 (-15.0%), from €17,495 to €14,875
- Taxes -€1,708
down €1,708 (-58.7%), from €2,911 to €1,203
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 | €61,141 | €60,267 | -€874 | -1.4% |
| Fixed assets | 21/28 | €4,000 | €1,333 | -€2,667 | -66.7% |
| Tangible fixed assets | 22/27 | €4,000 | €1,333 | -€2,667 | -66.7% |
| Furniture and vehicles | 24 | €4,000 | €1,333 | -€2,667 | -66.7% |
| Current assets | 29/58 | €57,141 | €58,934 | +€1,793 | +3.1% |
| Stocks and contracts in progress | 3 | €29,660 | €28,990 | -€670 | -2.3% |
| Stocks | 30/36 | €29,660 | €28,990 | -€670 | -2.3% |
| Amounts receivable within one year | 40/41 | €1,575 | €1,228 | -€347 | -22.0% |
| Trade receivables | 40 | €1,575 | €1,228 | -€347 | -22.0% |
| Cash at bank and in hand | 54/58 | €25,807 | €27,472 | +€1,665 | +6.5% |
| Deferred charges and accrued income | 490/1 | €99 | €1,244 | +€1,144 | +1,154% |
| Total equity and liabilities | 10/49 | €61,141 | €60,267 | -€874 | -1.4% |
| Equity | 10/15 | €21,658 | €26,512 | +€4,854 | +22.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,658 | €23,512 | +€4,854 | +26.0% |
| Amounts payable | 17/49 | €39,483 | €33,755 | -€5,728 | -14.5% |
| Amounts payable within one year | 42/48 | €39,483 | €33,755 | -€5,728 | -14.5% |
| Trade debts | 44 | €1,400 | €1,516 | +€116 | +8.3% |
| Suppliers | 440/4 | €1,400 | €1,516 | +€116 | +8.3% |
| Taxes, remuneration and social security | 45 | €12,723 | €12,320 | -€403 | -3.2% |
| Taxes | 450/3 | €12,723 | €12,320 | -€403 | -3.2% |
| Other amounts payable | 47/48 | €25,360 | €19,919 | -€5,441 | -21.5% |
| Turnover | 70 | €158,910 | - | -€158,910 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €143,544 | - | -€143,544 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,667 | €2,667 | = | 0.0% |
| Other operating charges | 640/8 | €2,895 | €2,531 | -€364 | -12.6% |
| Gross operating margin | 9900 | €17,495 | €14,875 | -€2,620 | -15.0% |
| Operating profit (loss) | 9901 | €11,933 | €9,677 | -€2,256 | -18.9% |
| Financial income | 75/76B | €189 | €25 | -€164 | -86.8% |
| Recurring financial income | 75 | €189 | €25 | -€164 | -86.8% |
| Financial charges | 65/66B | €2,774 | €3,645 | +€871 | +31.4% |
| Recurring financial charges | 65 | €2,774 | €3,645 | +€871 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | €9,349 | €6,057 | -€3,291 | -35.2% |
| Income taxes | 67/77 | €2,911 | €1,203 | -€1,708 | -58.7% |
| Profit (loss) for the period | 9904 | €6,438 | €4,854 | -€1,583 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,438 | €4,854 | -€1,583 | -24.6% |
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 13 October 2026 via checked.be.