Hyper Health: 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.
Hyper Health
Largest movements
- Cash +€11,449
up €11,449 (+30.1%), from €37,990 to €49,439
mainly Net result for the year (+€15,307) and Short-term financial debts (+€2,692)
- Receivables within one year +€2,724
up €2,724 (+11.7%), from €23,356 to €26,080
- Tangible fixed assets +€2,191
up €2,191 (+226%), from €971 to €3,162
of which Furniture and vehicles: +€2,431
- Reserves +€15,307
up €15,307 (+46.2%), from €33,144 to €48,451
- Short-term financial debts +€2,692
new in 2025: €2,692
- Accrued charges and deferred income -€2,185
down €2,185 (-27.1%), from €8,064 to €5,879
- Gross operating margin -€26,362
down €26,362 (-53.7%), from €49,095 to €22,733
- Taxes -€7,989
down €7,989 (-61.0%), from €13,091 to €5,102
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 | €62,318 | €78,681 | +€16,364 | +26.3% |
| Fixed assets | 21/28 | €971 | €3,162 | +€2,191 | +226% |
| Tangible fixed assets | 22/27 | €971 | €3,162 | +€2,191 | +226% |
| Plant, machinery and equipment | 23 | €971 | €731 | -€240 | -24.7% |
| Furniture and vehicles | 24 | - | €2,431 | +€2,431 | |
| Current assets | 29/58 | €61,347 | €75,519 | +€14,173 | +23.1% |
| Amounts receivable within one year | 40/41 | €23,356 | €26,080 | +€2,724 | +11.7% |
| Other amounts receivable | 41 | €23,356 | €26,080 | +€2,724 | +11.7% |
| Cash at bank and in hand | 54/58 | €37,990 | €49,439 | +€11,449 | +30.1% |
| Total equity and liabilities | 10/49 | €62,318 | €78,681 | +€16,364 | +26.3% |
| Equity | 10/15 | €35,144 | €50,451 | +€15,307 | +43.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €33,144 | €48,451 | +€15,307 | +46.2% |
| Distributable reserves | 133 | €33,144 | €48,451 | +€15,307 | +46.2% |
| Amounts payable | 17/49 | €27,173 | €28,230 | +€1,057 | +3.9% |
| Amounts payable within one year | 42/48 | €19,110 | €22,351 | +€3,241 | +17.0% |
| Financial debts | 43 | - | €2,692 | +€2,692 | |
| Other loans | 439 | - | €2,692 | +€2,692 | |
| Trade debts | 44 | - | €568 | +€568 | |
| Suppliers | 440/4 | - | €568 | +€568 | |
| Taxes, remuneration and social security | 45 | €13,110 | €13,091 | -€19 | -0.1% |
| Taxes | 450/3 | €13,110 | €13,091 | -€19 | -0.1% |
| Other amounts payable | 47/48 | €6,000 | €6,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €8,064 | €5,879 | -€2,185 | -27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €229 | €709 | +€480 | +210% |
| Other operating charges | 640/8 | €525 | €956 | +€431 | +82.1% |
| Gross operating margin | 9900 | €49,095 | €22,733 | -€26,362 | -53.7% |
| Operating profit (loss) | 9901 | €48,341 | €21,069 | -€27,273 | -56.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €301 | €659 | +€358 | +119% |
| Recurring financial charges | 65 | €301 | €659 | +€358 | +119% |
| Profit (loss) for the period before taxes | 9903 | €48,041 | €20,409 | -€27,632 | -57.5% |
| Income taxes | 67/77 | €13,091 | €5,102 | -€7,989 | -61.0% |
| Profit (loss) for the period | 9904 | €34,950 | €15,307 | -€19,643 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,950 | €15,307 | -€19,643 | -56.2% |
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 14 October 2026 via checked.be.