HYPER8: 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.
HYPER8
Largest movements
- Receivables within one year +€56,236
up €56,236 (+83.4%), from €67,413 to €123,649
of which Other amounts receivable: +€54,832
- Cash -€16,804
down €16,804 (-78.2%), from €21,497 to €4,693
mainly Contributions, distributions and other (-€65,405) and Receivables within one year (-€56,236)
- Other debts +€65,405
new in 2025: €65,405
- Reserves -€20,581
down €20,581 (-6.1%), from €337,650 to €317,069
of which Distributable reserves: -€20,581
- Gross operating margin -€7,412
down €7,412 (-11.4%), from €64,743 to €57,332
- Financial charges +€3,826
up €3,826, from -€73 to €3,752
- Taxes -€2,853
down €2,853 (-13.7%), from €20,816 to €17,964
- Financial income +€2,004
up €2,004 (+19.8%), from €10,096 to €12,100
- Other operating charges -€1,311
down €1,311 (-57.4%), from €2,285 to €974
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 | €380,886 | €423,679 | +€42,794 | +11.2% |
| Fixed assets | 21/28 | €3,763 | €5,073 | +€1,310 | +34.8% |
| Tangible fixed assets | 22/27 | €3,473 | €4,783 | +€1,310 | +37.7% |
| Furniture and vehicles | 24 | €2,485 | €2,158 | -€328 | -13.2% |
| Other tangible fixed assets | 26 | €988 | €2,626 | +€1,638 | +166% |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €377,122 | €418,606 | +€41,484 | +11.0% |
| Amounts receivable after more than one year | 29 | €280,000 | €280,000 | = | 0.0% |
| Other amounts receivable | 291 | €280,000 | €280,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,413 | €123,649 | +€56,236 | +83.4% |
| Trade receivables | 40 | €14,776 | €16,180 | +€1,404 | +9.5% |
| Other amounts receivable | 41 | €52,637 | €107,469 | +€54,832 | +104% |
| Current investments | 50/53 | €7,364 | €6,711 | -€653 | -8.9% |
| Cash at bank and in hand | 54/58 | €21,497 | €4,693 | -€16,804 | -78.2% |
| Deferred charges and accrued income | 490/1 | €848 | €3,554 | +€2,706 | +319% |
| Total equity and liabilities | 10/49 | €380,886 | €423,679 | +€42,794 | +11.2% |
| Equity | 10/15 | €350,050 | €329,469 | -€20,581 | -5.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €337,650 | €317,069 | -€20,581 | -6.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €335,790 | €315,209 | -€20,581 | -6.1% |
| Amounts payable | 17/49 | €30,835 | €94,210 | +€63,375 | +206% |
| Amounts payable within one year | 42/48 | €30,835 | €94,210 | +€63,375 | +206% |
| Financial debts | 43 | €817 | €870 | +€53 | +6.5% |
| Other loans | 439 | €817 | €870 | +€53 | +6.5% |
| Trade debts | 44 | €3,078 | €4,262 | +€1,184 | +38.5% |
| Suppliers | 440/4 | €3,078 | €4,262 | +€1,184 | +38.5% |
| Taxes, remuneration and social security | 45 | €26,941 | €23,673 | -€3,268 | -12.1% |
| Taxes | 450/3 | €26,941 | €23,673 | -€3,268 | -12.1% |
| Other amounts payable | 47/48 | - | €65,405 | +€65,405 | |
| Non-recurring operating income | 76A | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,332 | €1,917 | -€415 | -17.8% |
| Other operating charges | 640/8 | €2,285 | €974 | -€1,311 | -57.4% |
| Gross operating margin | 9900 | €64,743 | €57,332 | -€7,412 | -11.4% |
| Operating profit (loss) | 9901 | €60,126 | €54,441 | -€5,686 | -9.5% |
| Financial income | 75/76B | €10,096 | €12,100 | +€2,004 | +19.8% |
| Recurring financial income | 75 | €10,096 | €12,100 | +€2,004 | +19.8% |
| Financial charges | 65/66B | -€73 | €3,752 | +€3,826 | |
| Recurring financial charges | 65 | -€73 | €3,752 | +€3,826 | |
| Profit (loss) for the period before taxes | 9903 | €70,296 | €62,788 | -€7,508 | -10.7% |
| Income taxes | 67/77 | €20,816 | €17,964 | -€2,853 | -13.7% |
| Profit (loss) for the period | 9904 | €49,480 | €44,825 | -€4,655 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,480 | €44,825 | -€4,655 | -9.4% |
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 18 October 2026 via checked.be.