HYBITS: 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.
HYBITS
Largest movements
- Cash +€9,712
up €9,712 (+1,047%), from €928 to €10,640
- Receivables within one year -€6,818
down €6,818 (-64.4%), from €10,581 to €3,763
- Profit (loss) carried forward +€4,094
up €4,094 (+14.7%), from -€27,814 to -€23,720
- Debts within one year -€3,950
no longer reported in 2025 (was €3,950)
- Accrued charges and deferred income +€2,750
new in 2025: €2,750
- Taxes -€11,845
no longer reported in 2025 (was €11,845)
- Gross operating margin +€4,691
up €4,691 (+340%), from €1,378 to €6,069
- Purchases and services +€3,131
new in 2025: €3,131
- Other operating charges +€1,998
new in 2025: €1,998
From the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,509 | €14,403 | +€2,894 | +25.1% |
| Formation expenses | 20 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €11,509 | €14,403 | +€2,894 | +25.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €10,581 | €3,763 | -€6,818 | -64.4% |
| Other amounts receivable | 41 | - | €3,763 | +€3,763 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €928 | €10,640 | +€9,712 | +1,047% |
| Total equity and liabilities | 10/49 | €11,509 | €14,403 | +€2,894 | +25.1% |
| Equity | 10/15 | €7,559 | €11,653 | +€4,094 | +54.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €22,973 | €22,973 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €21,113 | +€21,113 | |
| Profit (loss) carried forward | 14 | -€27,814 | -€23,720 | +€4,094 | +14.7% |
| Amounts payable | 17/49 | €3,950 | €2,750 | -€1,200 | -30.4% |
| Amounts payable within one year | 42/48 | €3,950 | - | -€3,950 | |
| Accrued charges and deferred income | 492/3 | - | €2,750 | +€2,750 | |
| Turnover | 70 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €9,200 | +€9,200 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €3,131 | +€3,131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | - | €1,998 | +€1,998 | |
| Gross operating margin | 9900 | €1,378 | €6,069 | +€4,691 | +340% |
| Operating profit (loss) | 9901 | €166 | €4,071 | +€3,905 | +2,352% |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | - | €45 | +€45 | |
| Recurring financial charges | 65 | €127 | €45 | -€82 | -64.6% |
| Profit (loss) for the period before taxes | 9903 | €39 | €4,026 | +€3,987 | +10,223% |
| Income taxes | 67/77 | €11,845 | - | -€11,845 | |
| Profit (loss) for the period | 9904 | -€11,806 | €4,026 | +€15,832 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,806 | €4,026 | +€15,832 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 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.