Hyper Invest: 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 Invest
Largest movements
- Stocks and contracts -€571,998
down €571,998 (-23.7%), from €2.4m to €1.8m
- Current investments -€101,604
down €101,604 (-13.2%), from €771,967 to €670,363
- Profit (loss) carried forward -€687,889
down €687,889 (-28.3%), from -€2.4m to -€3.1m
- Write-downs +€1.6m
up €1.6m, from -€1.0m to €572,869
- Financial charges +€368,347
up €368,347, from -€265,925 to €102,423
- Gross operating margin +€30,741
up €30,741 (+36.3%), from -€84,685 to -€53,944
- Financial income -€21,764
down €21,764 (-34.0%), from €64,078 to €42,314
- Other operating charges -€8,088
down €8,088 (-89.3%), from €9,055 to €968
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 | €3,188,318 | €2,513,371 | -€674,947 | -21.2% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €3,188,068 | €2,513,121 | -€674,947 | -21.2% |
| Stocks and contracts in progress | 3 | €2,413,621 | €1,841,624 | -€571,998 | -23.7% |
| Stocks | 30/36 | €2,413,621 | €1,841,624 | -€571,998 | -23.7% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Current investments | 50/53 | €771,967 | €670,363 | -€101,604 | -13.2% |
| Cash at bank and in hand | 54/58 | €2,058 | €548 | -€1,510 | -73.4% |
| Deferred charges and accrued income | 490/1 | €422 | €587 | +€165 | +39.0% |
| Total equity and liabilities | 10/49 | €3,188,318 | €2,513,371 | -€674,947 | -21.2% |
| Equity | 10/15 | -€2,279,507 | -€2,967,396 | -€687,889 | -30.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,429,507 | -€3,117,396 | -€687,889 | -28.3% |
| Amounts payable | 17/49 | €5,467,825 | €5,480,767 | +€12,942 | +0.2% |
| Amounts payable after more than one year | 17 | €2,191,000 | €2,191,000 | = | 0.0% |
| Financial debts | 170/4 | €2,191,000 | €2,191,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,276,825 | €3,289,767 | +€12,942 | +0.4% |
| Trade debts | 44 | €420 | €4,363 | +€3,942 | +938.6% |
| Suppliers | 440/4 | €420 | €4,363 | +€3,942 | +938.6% |
| Other amounts payable | 47/48 | €3,276,405 | €3,285,405 | +€9,000 | +0.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,015,458 | €572,869 | +€1.6m | |
| Other operating charges | 640/8 | €9,055 | €968 | -€8,088 | -89.3% |
| Non-recurring operating charges | 66A | €220 | €0 | -€220 | -100.0% |
| Gross operating margin | 9900 | -€84,685 | -€53,944 | +€30,741 | +36.3% |
| Operating profit (loss) | 9901 | €921,497 | -€627,780 | -€1.5m | |
| Financial income | 75/76B | €64,078 | €42,314 | -€21,764 | -34.0% |
| Recurring financial income | 75 | €64,078 | €42,314 | -€21,764 | -34.0% |
| Financial charges | 65/66B | -€265,925 | €102,423 | +€368,347 | |
| Recurring financial charges | 65 | -€265,925 | €102,423 | +€368,347 | |
| Profit (loss) for the period before taxes | 9903 | €1,251,500 | -€687,889 | -€1.9m | |
| Profit (loss) for the period | 9904 | €1,251,500 | -€687,889 | -€1.9m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,251,500 | -€687,889 | -€1.9m |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.