HYPER: 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.
HYPER
Largest movements
- Receivables after one year -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Current investments +€70,000
new in 2025: €70,000
- Cash -€11,289
down €11,289 (-20.0%), from €56,461 to €45,172
mainly Contributions, distributions and other (-€157,000) and Current investments (-€70,000)
- Tangible fixed assets -€5,742
down €5,742 (-13.2%), from €43,465 to €37,723
of which Land and buildings: -€5,137
- Reserves -€149,904
down €149,904 (-63.9%), from €234,700 to €84,796
of which Distributable reserves: -€149,904
- Other debts +€3,686
up €3,686 (+107.2%), from €3,437 to €7,123
- Gross operating margin -€6,523
down €6,523 (-29.8%), from €21,883 to €15,360
- Taxes -€1,960
down €1,960 (-38.7%), from €5,064 to €3,104
- Financial income +€815
up €815 (+284.0%), from €287 to €1,102
- Financial charges +€747
up €747 (+1031.2%), from €72 to €820
- Other operating charges -€296
down €296 (-67.3%), from €441 to €144
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 | €300,586 | €155,405 | -€145,181 | -48.3% |
| Fixed assets | 21/28 | €43,465 | €37,723 | -€5,742 | -13.2% |
| Tangible fixed assets | 22/27 | €43,465 | €37,723 | -€5,742 | -13.2% |
| Land and buildings | 22 | €42,860 | €37,723 | -€5,137 | -12.0% |
| Plant, machinery and equipment | 23 | €605 | €0 | -€605 | -100.0% |
| Current assets | 29/58 | €257,121 | €117,682 | -€139,439 | -54.2% |
| Amounts receivable after more than one year | 29 | €200,000 | €0 | -€200,000 | -100.0% |
| Other amounts receivable | 291 | €200,000 | €0 | -€200,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €660 | €2,510 | +€1,850 | +280.2% |
| Trade receivables | 40 | €479 | €0 | -€479 | -100.0% |
| Other amounts receivable | 41 | €181 | €2,510 | +€2,329 | +1287.7% |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €56,461 | €45,172 | -€11,289 | -20.0% |
| Total equity and liabilities | 10/49 | €300,586 | €155,405 | -€145,181 | -48.3% |
| Equity | 10/15 | €297,144 | €146,796 | -€150,348 | -50.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €234,700 | €84,796 | -€149,904 | -63.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €209,750 | €59,846 | -€149,904 | -71.5% |
| Profit (loss) carried forward | 14 | €444 | €0 | -€444 | -100.0% |
| Amounts payable | 17/49 | €3,442 | €8,609 | +€5,167 | +150.1% |
| Amounts payable within one year | 42/48 | €3,442 | €8,609 | +€5,167 | +150.1% |
| Trade debts | 44 | - | €1,486 | +€1,486 | |
| Suppliers | 440/4 | - | €1,486 | +€1,486 | |
| Taxes, remuneration and social security | 45 | €5 | €0 | -€5 | -100.0% |
| Taxes | 450/3 | €5 | €0 | -€5 | -100.0% |
| Other amounts payable | 47/48 | €3,437 | €7,123 | +€3,686 | +107.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,742 | €5,742 | = | 0.0% |
| Other operating charges | 640/8 | €441 | €144 | -€296 | -67.3% |
| Gross operating margin | 9900 | €21,883 | €15,360 | -€6,523 | -29.8% |
| Operating profit (loss) | 9901 | €15,701 | €9,474 | -€6,227 | -39.7% |
| Financial income | 75/76B | €287 | €1,102 | +€815 | +284.0% |
| Recurring financial income | 75 | €287 | €1,102 | +€815 | +284.0% |
| Financial charges | 65/66B | €72 | €820 | +€747 | +1031.2% |
| Recurring financial charges | 65 | €72 | €820 | +€747 | +1031.2% |
| Profit (loss) for the period before taxes | 9903 | €15,916 | €9,757 | -€6,159 | -38.7% |
| Income taxes | 67/77 | €5,064 | €3,104 | -€1,960 | -38.7% |
| Profit (loss) for the period | 9904 | €10,852 | €6,652 | -€4,199 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,852 | €6,652 | -€4,199 | -38.7% |
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 3 October 2026 via checked.be.