HYP3: what changed
Two fiscal 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.
HYP3
Largest movements
- Cash +€16,092
up €16,092 (+104.4%), from €15,414 to €31,506
mainly Debts after one year (+€68,299) and Current portion of long-term debt (+€36,492)
- Receivables within one year -€13,767
down €13,767 (-6.0%), from €228,710 to €214,943
of which Trade receivables: -€14,924
- Profit (loss) carried forward -€112,238
down €112,238 (-53.4%), from €210,213 to €97,975
- Debts after one year +€68,299
new in 2025: €68,299
- Current portion of long-term debt +€36,492
up €36,492, from €0 to €36,492
- Contributions +€35,232
up €35,232 (+360.7%), from €9,768 to €45,000
- Other debts -€28,067
down €28,067 (-84.4%), from €33,243 to €5,177
- Gross operating margin -€175,941
down €175,941 (-51.8%), from €339,482 to €163,541
- Staff costs -€36,587
down €36,587 (-12.5%), from €292,269 to €255,681
- Taxes -€9,648
down €9,648 (-100.0%), from €9,648 to €0
- Depreciation +€4,652
up €4,652 (+114.7%), from €4,055 to €8,707
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 | €335,035 | €335,293 | +€259 | +0.1% |
| Fixed assets | 21/28 | €47,205 | €43,820 | -€3,385 | -7.2% |
| Intangible fixed assets | 21 | €13,600 | €10,880 | -€2,720 | -20.0% |
| Tangible fixed assets | 22/27 | €19,489 | €18,824 | -€665 | -3.4% |
| Plant, machinery and equipment | 23 | €4,914 | €5,987 | +€1,073 | +21.8% |
| Furniture and vehicles | 24 | €14,575 | €12,837 | -€1,738 | -11.9% |
| Financial fixed assets | 28 | €14,117 | €14,117 | = | 0.0% |
| Current assets | 29/58 | €287,830 | €291,473 | +€3,644 | +1.3% |
| Stocks and contracts in progress | 3 | €39,000 | €40,951 | +€1,951 | +5.0% |
| Contracts in progress | 37 | €39,000 | €40,951 | +€1,951 | +5.0% |
| Amounts receivable within one year | 40/41 | €228,710 | €214,943 | -€13,767 | -6.0% |
| Trade receivables | 40 | €219,825 | €204,902 | -€14,924 | -6.8% |
| Other amounts receivable | 41 | €8,885 | €10,041 | +€1,157 | +13.0% |
| Cash at bank and in hand | 54/58 | €15,414 | €31,506 | +€16,092 | +104.4% |
| Deferred charges and accrued income | 490/1 | €4,706 | €4,073 | -€633 | -13.4% |
| Total equity and liabilities | 10/49 | €335,035 | €335,293 | +€259 | +0.1% |
| Equity | 10/15 | €224,481 | €147,475 | -€77,006 | -34.3% |
| Contributions | 10/11 | €9,768 | €45,000 | +€35,232 | +360.7% |
| Reserves | 13 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €210,213 | €97,975 | -€112,238 | -53.4% |
| Amounts payable | 17/49 | €110,553 | €187,818 | +€77,265 | +69.9% |
| Amounts payable after more than one year | 17 | - | €68,299 | +€68,299 | |
| Financial debts | 170/4 | - | €68,299 | +€68,299 | |
| Amounts payable within one year | 42/48 | €110,553 | €119,519 | +€8,965 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | €36,492 | +€36,492 | |
| Financial debts | 43 | €15,000 | €4,549 | -€10,451 | -69.7% |
| Credit institutions | 430/8 | €15,000 | €4,549 | -€10,451 | -69.7% |
| Trade debts | 44 | €30,957 | €43,953 | +€12,996 | +42.0% |
| Suppliers | 440/4 | €30,957 | €43,953 | +€12,996 | +42.0% |
| Taxes, remuneration and social security | 45 | €31,353 | €29,347 | -€2,005 | -6.4% |
| Taxes | 450/3 | €5,808 | €1,662 | -€4,147 | -71.4% |
| Remuneration and social security | 454/9 | €25,544 | €27,686 | +€2,141 | +8.4% |
| Other amounts payable | 47/48 | €33,243 | €5,177 | -€28,067 | -84.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €292,269 | €255,681 | -€36,587 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,055 | €8,707 | +€4,652 | +114.7% |
| Other operating charges | 640/8 | €2,078 | €1,931 | -€147 | -7.1% |
| Non-recurring operating charges | 66A | €2,499 | €79 | -€2,421 | -96.9% |
| Gross operating margin | 9900 | €339,482 | €163,541 | -€175,941 | -51.8% |
| Operating profit (loss) | 9901 | €38,582 | -€102,857 | -€141,439 | |
| Financial income | 75/76B | €24 | €583 | +€560 | +2364.6% |
| Recurring financial income | 75 | €24 | €583 | +€560 | +2364.6% |
| Financial charges | 65/66B | €10,455 | €9,964 | -€491 | -4.7% |
| Recurring financial charges | 65 | €10,455 | €9,964 | -€491 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €28,150 | -€112,238 | -€140,388 | |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €9,648 | €0 | -€9,648 | -100.0% |
| Profit (loss) for the period | 9904 | €18,502 | -€112,238 | -€130,740 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,502 | -€112,238 | -€130,740 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.