Hypercharge: 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.
Hypercharge
Largest movements
- Intangible fixed assets +€424,486
up €424,486 (+28.1%), from €1.5m to €1.9m
- Cash +€132,765
up €132,765 (+125%), from €106,073 to €238,838
mainly Net result for the year (+€621,726) and Depreciation (+€611,486)
- Receivables within one year -€34,197
down €34,197 (-7.1%), from €480,851 to €446,654
of which Trade receivables: -€33,760
- Reserves +€621,726
up €621,726 (+104%), from €599,237 to €1.2m
- Other debts +€113,800
up €113,800 (+11.8%), from €967,052 to €1.1m
- Accrued charges and deferred income -€105,790
no longer reported in 2024 (was €105,790)
- Trade debts -€88,701
down €88,701 (-36.2%), from €245,047 to €156,346
- Turnover +€748,520
up €748,520 (+53.4%), from €1.4m to €2.1m
- Gross operating margin +€519,859
up €519,859 (+49.0%), from €1.1m to €1.6m
- Purchases and services +€180,057
up €180,057 (+39.4%), from €457,257 to €637,314
- Depreciation +€175,464
up €175,464 (+40.2%), from €436,022 to €611,486
- Staff costs +€132,627
up €132,627 (+80.0%), from €165,811 to €298,438
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,105,164 | €2,630,673 | +€525,509 | +25.0% |
| Fixed assets | 21/28 | €1,517,865 | €1,939,255 | +€421,390 | +27.8% |
| Intangible fixed assets | 21 | €1,512,556 | €1,937,042 | +€424,486 | +28.1% |
| Tangible fixed assets | 22/27 | €5,309 | €2,213 | -€3,096 | -58.3% |
| Plant, machinery and equipment | 23 | €948 | - | -€948 | |
| Furniture and vehicles | 24 | €4,361 | €2,213 | -€2,148 | -49.3% |
| Current assets | 29/58 | €587,299 | €691,418 | +€104,119 | +17.7% |
| Amounts receivable within one year | 40/41 | €480,851 | €446,654 | -€34,197 | -7.1% |
| Trade receivables | 40 | €475,473 | €441,713 | -€33,760 | -7.1% |
| Other amounts receivable | 41 | €5,378 | €4,941 | -€437 | -8.1% |
| Cash at bank and in hand | 54/58 | €106,073 | €238,838 | +€132,765 | +125% |
| Deferred charges and accrued income | 490/1 | €375 | €5,926 | +€5,551 | +1,480% |
| Total equity and liabilities | 10/49 | €2,105,164 | €2,630,673 | +€525,509 | +25.0% |
| Equity | 10/15 | €624,237 | €1,245,963 | +€621,726 | +99.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €599,237 | €1,220,963 | +€621,726 | +104% |
| Distributable reserves | 133 | €599,237 | €1,220,963 | +€621,726 | +104% |
| Amounts payable | 17/49 | €1,480,927 | €1,384,710 | -€96,217 | -6.5% |
| Amounts payable after more than one year | 17 | €65,000 | €65,000 | = | 0.0% |
| Other amounts payable | 178/9 | €65,000 | €65,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,310,137 | €1,319,710 | +€9,573 | +0.7% |
| Trade debts | 44 | €245,047 | €156,346 | -€88,701 | -36.2% |
| Suppliers | 440/4 | €245,047 | €156,346 | -€88,701 | -36.2% |
| Taxes, remuneration and social security | 45 | €98,038 | €82,512 | -€15,526 | -15.8% |
| Taxes | 450/3 | €78,435 | €61,618 | -€16,817 | -21.4% |
| Remuneration and social security | 454/9 | €19,603 | €20,894 | +€1,291 | +6.6% |
| Other amounts payable | 47/48 | €967,052 | €1,080,852 | +€113,800 | +11.8% |
| Accrued charges and deferred income | 492/3 | €105,790 | - | -€105,790 | |
| Turnover | 70 | €1,400,603 | €2,149,123 | +€748,520 | +53.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €457,257 | €637,314 | +€180,057 | +39.4% |
| Remuneration, social security and pensions | 62 | €165,811 | €298,438 | +€132,627 | +80.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €436,022 | €611,486 | +€175,464 | +40.2% |
| Other operating charges | 640/8 | €67,092 | €20,430 | -€46,662 | -69.5% |
| Gross operating margin | 9900 | €1,061,308 | €1,581,167 | +€519,859 | +49.0% |
| Operating profit (loss) | 9901 | €392,383 | €650,813 | +€258,430 | +65.9% |
| Financial income | 75/76B | €283 | €322 | +€39 | +13.8% |
| Recurring financial income | 75 | €283 | €322 | +€39 | +13.8% |
| Financial charges | 65/66B | €13,507 | €4,409 | -€9,098 | -67.4% |
| Recurring financial charges | 65 | €13,507 | €4,409 | -€9,098 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | €379,159 | €646,726 | +€267,567 | +70.6% |
| Income taxes | 67/77 | €22,526 | €25,000 | +€2,474 | +11.0% |
| Profit (loss) for the period | 9904 | €356,633 | €621,726 | +€265,093 | +74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €356,633 | €621,726 | +€265,093 | +74.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.