Hypconcept: 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.
Hypconcept
Largest movements
- Cash +€54,226
up €54,226 (+202%), from €26,842 to €81,068
mainly Net result for the year (+€71,890) and Investment in fixed assets (net) (+€29,022)
- Financial fixed assets -€30,058
down €30,058 (-5.5%), from €547,070 to €517,012
- Reserves +€71,890
up €71,890 (+44.4%), from €161,977 to €233,867
- Other debts -€55,723
down €55,723 (-14.0%), from €396,909 to €341,186
- Short-term financial debts +€8,731
up €8,731 (+205%), from €4,255 to €12,986
- Gross operating margin +€22,882
up €22,882 (+25.7%), from €88,965 to €111,846
- Financial income -€16,875
no longer reported in 2025 (was €16,875)
- Taxes +€6,861
up €6,861 (+22.3%), from €30,823 to €37,684
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 | €623,844 | €648,451 | +€24,607 | +3.9% |
| Fixed assets | 21/28 | €547,070 | €517,887 | -€29,183 | -5.3% |
| Tangible fixed assets | 22/27 | - | €875 | +€875 | |
| Plant, machinery and equipment | 23 | - | €875 | +€875 | |
| Financial fixed assets | 28 | €547,070 | €517,012 | -€30,058 | -5.5% |
| Current assets | 29/58 | €76,774 | €130,564 | +€53,790 | +70.1% |
| Amounts receivable within one year | 40/41 | €47,500 | €47,500 | = | 0.0% |
| Other amounts receivable | 41 | €47,500 | €47,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,842 | €81,068 | +€54,226 | +202% |
| Deferred charges and accrued income | 490/1 | €2,432 | €1,996 | -€436 | -17.9% |
| Total equity and liabilities | 10/49 | €623,844 | €648,451 | +€24,607 | +3.9% |
| Equity | 10/15 | €180,577 | €252,467 | +€71,890 | +39.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €161,977 | €233,867 | +€71,890 | +44.4% |
| Distributable reserves | 133 | €161,977 | €233,867 | +€71,890 | +44.4% |
| Amounts payable | 17/49 | €443,267 | €395,984 | -€47,283 | -10.7% |
| Amounts payable within one year | 42/48 | €443,267 | €395,568 | -€47,699 | -10.8% |
| Financial debts | 43 | €4,255 | €12,986 | +€8,731 | +205% |
| Credit institutions | 430/8 | €4,255 | €12,986 | +€8,731 | +205% |
| Trade debts | 44 | €789 | €238 | -€551 | -69.9% |
| Suppliers | 440/4 | €789 | €238 | -€551 | -69.9% |
| Taxes, remuneration and social security | 45 | €41,313 | €41,158 | -€156 | -0.4% |
| Taxes | 450/3 | €41,313 | €41,158 | -€156 | -0.4% |
| Other amounts payable | 47/48 | €396,909 | €341,186 | -€55,723 | -14.0% |
| Accrued charges and deferred income | 492/3 | - | €417 | +€417 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €161 | +€161 | |
| Other operating charges | 640/8 | €1,100 | €831 | -€269 | -24.5% |
| Gross operating margin | 9900 | €88,965 | €111,846 | +€22,882 | +25.7% |
| Operating profit (loss) | 9901 | €87,865 | €110,855 | +€22,990 | +26.2% |
| Financial income | 75/76B | €16,875 | - | -€16,875 | |
| Recurring financial income | 75 | €16,875 | - | -€16,875 | |
| Financial charges | 65/66B | €1,240 | €1,281 | +€41 | +3.3% |
| Recurring financial charges | 65 | €1,240 | €1,281 | +€41 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €103,500 | €109,574 | +€6,074 | +5.9% |
| Income taxes | 67/77 | €30,823 | €37,684 | +€6,861 | +22.3% |
| Profit (loss) for the period | 9904 | €72,677 | €71,890 | -€787 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €72,677 | €71,890 | -€787 | -1.1% |
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.