Hyper Engineering: 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 Engineering
Largest movements
- Receivables within one year +€73,064
up €73,064 (+14380.2%), from €508 to €73,573
of which Trade receivables: +€73,000
- Cash -€27,527
down €27,527 (-98.3%), from €28,016 to €489
mainly Receivables within one year (-€73,064) and Net result for the year (-€8,452)
- Accrued charges and deferred income +€45,000
new in 2025: €45,000
- Reserves -€8,452
down €8,452 (-93.3%), from €9,062 to €610
- Other debts +€8,237
up €8,237 (+72.1%), from €11,429 to €19,666
- Trade debts +€886
new in 2025: €886
- Gross operating margin -€33,143
down €33,143, from €26,069 to -€7,075
- Taxes -€5,167
no longer reported in 2025 (was €5,167)
- Financial charges +€912
up €912 (+4887.0%), from €19 to €931
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 | €28,657 | €74,329 | +€45,671 | +159.4% |
| Current assets | 29/58 | €28,657 | €74,329 | +€45,671 | +159.4% |
| Amounts receivable within one year | 40/41 | €508 | €73,573 | +€73,064 | +14380.2% |
| Trade receivables | 40 | - | €73,000 | +€73,000 | |
| Other amounts receivable | 41 | €508 | €573 | +€64 | +12.7% |
| Cash at bank and in hand | 54/58 | €28,016 | €489 | -€27,527 | -98.3% |
| Deferred charges and accrued income | 490/1 | €134 | €267 | +€134 | +100.0% |
| Total equity and liabilities | 10/49 | €28,657 | €74,329 | +€45,671 | +159.4% |
| Equity | 10/15 | €12,062 | €3,610 | -€8,452 | -70.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,062 | €610 | -€8,452 | -93.3% |
| Distributable reserves | 133 | €9,062 | €610 | -€8,452 | -93.3% |
| Amounts payable | 17/49 | €16,595 | €70,719 | +€54,123 | +326.1% |
| Amounts payable within one year | 42/48 | €16,595 | €25,719 | +€9,123 | +55.0% |
| Trade debts | 44 | - | €886 | +€886 | |
| Suppliers | 440/4 | - | €886 | +€886 | |
| Taxes, remuneration and social security | 45 | €5,167 | €5,167 | = | 0.0% |
| Taxes | 450/3 | €5,167 | €5,167 | = | 0.0% |
| Other amounts payable | 47/48 | €11,429 | €19,666 | +€8,237 | +72.1% |
| Accrued charges and deferred income | 492/3 | - | €45,000 | +€45,000 | |
| Other operating charges | 640/8 | €393 | €449 | +€57 | +14.4% |
| Gross operating margin | 9900 | €26,069 | -€7,075 | -€33,143 | |
| Operating profit (loss) | 9901 | €25,676 | -€7,524 | -€33,200 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €19 | €931 | +€912 | +4887.0% |
| Recurring financial charges | 65 | €19 | €931 | +€912 | +4887.0% |
| Profit (loss) for the period before taxes | 9903 | €25,657 | -€8,452 | -€34,110 | |
| Income taxes | 67/77 | €5,167 | - | -€5,167 | |
| Profit (loss) for the period | 9904 | €20,491 | -€8,452 | -€28,943 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,491 | -€8,452 | -€28,943 |
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.