HYBRIS: 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.
HYBRIS
Largest movements
- Tangible fixed assets -€67,577
down €67,577 (-6.9%), from €986,500 to €918,923
of which Land and buildings: -€66,757
- Cash -€60,292
down €60,292 (-49.2%), from €122,443 to €62,151
mainly Debts after one year (-€123,444) and Investment in fixed assets (net) (-€40,000)
- Financial fixed assets +€40,000
up €40,000 (+84.2%), from €47,528 to €87,528
- Debts after one year -€123,444
down €123,444 (-22.3%), from €553,476 to €430,032
- Reserves +€43,654
up €43,654 (+13.0%), from €334,616 to €378,270
of which Distributable reserves: +€43,654
- Other debts -€18,000
down €18,000 (-41.3%), from €43,543 to €25,543
- Gross operating margin -€204,642
down €204,642 (-56.9%), from €359,593 to €154,951
- Depreciation -€61,486
down €61,486 (-47.6%), from €129,064 to €67,577
- Taxes +€17,835
up €17,835, from €0 to €17,835
- Financial charges -€15,258
down €15,258 (-43.8%), from €34,821 to €19,563
- Other operating charges -€5,867
down €5,867 (-48.1%), from €12,203 to €6,336
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 | €1,177,860 | €1,092,571 | -€85,290 | -7.2% |
| Fixed assets | 21/28 | €1,034,028 | €1,006,451 | -€27,577 | -2.7% |
| Tangible fixed assets | 22/27 | €986,500 | €918,923 | -€67,577 | -6.9% |
| Land and buildings | 22 | €985,679 | €918,923 | -€66,757 | -6.8% |
| Plant, machinery and equipment | 23 | €821 | €0 | -€821 | -100.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €47,528 | €87,528 | +€40,000 | +84.2% |
| Current assets | 29/58 | €143,832 | €86,120 | -€57,713 | -40.1% |
| Amounts receivable within one year | 40/41 | €19,444 | €22,417 | +€2,973 | +15.3% |
| Trade receivables | 40 | €19,444 | €21,379 | +€1,935 | +10.0% |
| Other amounts receivable | 41 | €0 | €1,038 | +€1,038 | |
| Cash at bank and in hand | 54/58 | €122,443 | €62,151 | -€60,292 | -49.2% |
| Deferred charges and accrued income | 490/1 | €1,946 | €1,551 | -€394 | -20.3% |
| Total equity and liabilities | 10/49 | €1,177,860 | €1,092,571 | -€85,290 | -7.2% |
| Equity | 10/15 | €454,616 | €498,270 | +€43,654 | +9.6% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €334,616 | €378,270 | +€43,654 | +13.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €334,616 | €378,270 | +€43,654 | +13.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €723,245 | €594,301 | -€128,944 | -17.8% |
| Amounts payable after more than one year | 17 | €553,476 | €430,032 | -€123,444 | -22.3% |
| Financial debts | 170/4 | €553,476 | €430,032 | -€123,444 | -22.3% |
| Amounts payable within one year | 42/48 | €169,768 | €163,498 | -€6,270 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €119,942 | €123,444 | +€3,502 | +2.9% |
| Trade debts | 44 | €4,596 | €11,676 | +€7,080 | +154.0% |
| Suppliers | 440/4 | €4,596 | €11,676 | +€7,080 | +154.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,687 | €2,835 | +€1,148 | +68.1% |
| Taxes | 450/3 | €1,687 | €2,835 | +€1,148 | +68.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €43,543 | €25,543 | -€18,000 | -41.3% |
| Accrued charges and deferred income | 492/3 | - | €770 | +€770 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,064 | €67,577 | -€61,486 | -47.6% |
| Other operating charges | 640/8 | €12,203 | €6,336 | -€5,867 | -48.1% |
| Gross operating margin | 9900 | €359,593 | €154,951 | -€204,642 | -56.9% |
| Operating profit (loss) | 9901 | €218,327 | €81,038 | -€137,289 | -62.9% |
| Financial income | 75/76B | €91 | €14 | -€76 | -84.0% |
| Recurring financial income | 75 | €91 | €14 | -€76 | -84.0% |
| Financial charges | 65/66B | €34,821 | €19,563 | -€15,258 | -43.8% |
| Recurring financial charges | 65 | €34,821 | €19,563 | -€15,258 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €183,596 | €61,489 | -€122,107 | -66.5% |
| Income taxes | 67/77 | €0 | €17,835 | +€17,835 | |
| Profit (loss) for the period | 9904 | €183,596 | €43,654 | -€139,942 | -76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €183,596 | €43,654 | -€139,942 | -76.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.