HYBRIS STUDIO: 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 STUDIO
Largest movements
- Current investments -€120,000
down €120,000 (-100%), from €120,000 to €0
- Cash +€76,190
up €76,190 (+176%), from €43,283 to €119,473
mainly Current investments (+€120,000) and Depreciation (+€9,000)
- Intangible fixed assets -€9,000
down €9,000 (-87.9%), from €10,244 to €1,244
- Contributions -€57,000
down €57,000 (-17.9%), from €318,000 to €261,000
- Tax, wage and social debts +€4,533
up €4,533 (+69.4%), from €6,534 to €11,068
of which Taxes: +€4,332
- Profit (loss) carried forward -€4,043
down €4,043 (-3.0%), from -€134,010 to -€138,054
- Trade debts +€2,820
up €2,820 (+94.6%), from €2,980 to €5,800
- Gross operating margin +€16,140
up €16,140 (+38.2%), from €42,276 to €58,416
- Depreciation -€6,000
down €6,000 (-40.0%), from €15,000 to €9,000
- Financial income -€2,761
down €2,761 (-79.2%), from €3,485 to €724
- Staff costs +€1,246
up €1,246 (+2.4%), from €52,383 to €53,629
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 | €193,863 | €140,174 | -€53,690 | -27.7% |
| Fixed assets | 21/28 | €10,504 | €1,504 | -€9,000 | -85.7% |
| Intangible fixed assets | 21 | €10,244 | €1,244 | -€9,000 | -87.9% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €183,360 | €138,670 | -€44,690 | -24.4% |
| Amounts receivable within one year | 40/41 | €18,005 | €16,180 | -€1,825 | -10.1% |
| Trade receivables | 40 | €11,635 | €15,568 | +€3,933 | +33.8% |
| Other amounts receivable | 41 | €6,370 | €612 | -€5,758 | -90.4% |
| Current investments | 50/53 | €120,000 | €0 | -€120,000 | -100% |
| Cash at bank and in hand | 54/58 | €43,283 | €119,473 | +€76,190 | +176% |
| Deferred charges and accrued income | 490/1 | €2,072 | €3,017 | +€945 | +45.6% |
| Total equity and liabilities | 10/49 | €193,863 | €140,174 | -€53,690 | -27.7% |
| Equity | 10/15 | €183,990 | €122,946 | -€61,043 | -33.2% |
| Contributions | 10/11 | €318,000 | €261,000 | -€57,000 | -17.9% |
| Profit (loss) carried forward | 14 | -€134,010 | -€138,054 | -€4,043 | -3.0% |
| Amounts payable | 17/49 | €9,874 | €17,227 | +€7,354 | +74.5% |
| Amounts payable within one year | 42/48 | €9,514 | €16,867 | +€7,354 | +77.3% |
| Trade debts | 44 | €2,980 | €5,800 | +€2,820 | +94.6% |
| Suppliers | 440/4 | €2,980 | €5,800 | +€2,820 | +94.6% |
| Taxes, remuneration and social security | 45 | €6,534 | €11,068 | +€4,533 | +69.4% |
| Taxes | 450/3 | - | €4,332 | +€4,332 | |
| Remuneration and social security | 454/9 | €6,534 | €6,735 | +€201 | +3.1% |
| Accrued charges and deferred income | 492/3 | €360 | €360 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €52,383 | €53,629 | +€1,246 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,000 | €9,000 | -€6,000 | -40.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €163 | -€163 | -€326 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €42,276 | €58,416 | +€16,140 | +38.2% |
| Operating profit (loss) | 9901 | -€25,658 | -€4,450 | +€21,208 | +82.7% |
| Financial income | 75/76B | €3,485 | €724 | -€2,761 | -79.2% |
| Recurring financial income | 75 | €3,485 | €724 | -€2,761 | -79.2% |
| Financial charges | 65/66B | €138 | €317 | +€179 | +129% |
| Recurring financial charges | 65 | €138 | €317 | +€179 | +129% |
| Profit (loss) for the period before taxes | 9903 | -€22,311 | -€4,043 | +€18,268 | +81.9% |
| Profit (loss) for the period | 9904 | -€22,311 | -€4,043 | +€18,268 | +81.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,311 | -€4,043 | +€18,268 | +81.9% |
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 20 October 2026 via checked.be.