HYPERCONSULT: 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.
HYPERCONSULT
Largest movements
- Receivables within one year +€21,017
up €21,017 (+38.6%), from €54,416 to €75,433
of which Other amounts receivable: +€19,431
- Cash -€17,822
down €17,822 (-47.6%), from €37,435 to €19,614
mainly Contributions, distributions and other (-€101,592) and Receivables within one year (-€21,017)
- Receivables after one year -€12,368
down €12,368 (-20.5%), from €60,248 to €47,880
- Tangible fixed assets -€11,958
down €11,958 (-26.6%), from €44,887 to €32,929
of which Furniture and vehicles: -€12,444
- Reserves -€36,996
no longer reported in 2025 (was €36,996)
- Tax, wage and social debts +€18,443
up €18,443 (+71.5%), from €25,799 to €44,242
of which Taxes: +€15,483
- Debts after one year -€11,799
down €11,799 (-49.2%), from €23,999 to €12,200
- Other debts +€8,836
up €8,836 (+9.5%), from €92,756 to €101,592
- Taxes +€4,551
up €4,551 (+22.5%), from €20,200 to €24,751
- Gross operating margin +€3,862
up €3,862 (+2.7%), from €142,481 to €146,343
- Financial charges +€2,481
up €2,481 (+4176.4%), from €59 to €2,540
of which Financial charges: +€2,481
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 | €200,486 | €179,415 | -€21,071 | -10.5% |
| Fixed assets | 21/28 | €46,091 | €34,133 | -€11,958 | -25.9% |
| Tangible fixed assets | 22/27 | €44,887 | €32,929 | -€11,958 | -26.6% |
| Plant, machinery and equipment | 23 | €2,221 | €445 | -€1,775 | -79.9% |
| Furniture and vehicles | 24 | €39,790 | €27,346 | -€12,444 | -31.3% |
| Other tangible fixed assets | 26 | €2,877 | €5,138 | +€2,261 | +78.6% |
| Financial fixed assets | 28 | €1,204 | €1,204 | = | 0.0% |
| Current assets | 29/58 | €154,395 | €145,282 | -€9,113 | -5.9% |
| Amounts receivable after more than one year | 29 | €60,248 | €47,880 | -€12,368 | -20.5% |
| Other amounts receivable | 291 | €60,248 | €47,880 | -€12,368 | -20.5% |
| Amounts receivable within one year | 40/41 | €54,416 | €75,433 | +€21,017 | +38.6% |
| Trade receivables | 40 | €31,979 | €33,565 | +€1,586 | +5.0% |
| Other amounts receivable | 41 | €22,437 | €41,868 | +€19,431 | +86.6% |
| Cash at bank and in hand | 54/58 | €37,435 | €19,614 | -€17,822 | -47.6% |
| Deferred charges and accrued income | 490/1 | €2,295 | €2,356 | +€60 | +2.6% |
| Total equity and liabilities | 10/49 | €200,486 | €179,415 | -€21,071 | -10.5% |
| Equity | 10/15 | €39,996 | €3,000 | -€36,996 | -92.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,996 | - | -€36,996 | |
| Distributable reserves | 133 | €36,996 | - | -€36,996 | |
| Amounts payable | 17/49 | €160,491 | €176,415 | +€15,925 | +9.9% |
| Amounts payable after more than one year | 17 | €23,999 | €12,200 | -€11,799 | -49.2% |
| Financial debts | 170/4 | €23,999 | €12,200 | -€11,799 | -49.2% |
| Amounts payable within one year | 42/48 | €136,491 | €164,215 | +€27,724 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €10,025 | €11,799 | +€1,775 | +17.7% |
| Trade debts | 44 | €7,912 | €6,582 | -€1,329 | -16.8% |
| Suppliers | 440/4 | €7,912 | €6,582 | -€1,329 | -16.8% |
| Taxes, remuneration and social security | 45 | €25,799 | €44,242 | +€18,443 | +71.5% |
| Taxes | 450/3 | €21,405 | €36,888 | +€15,483 | +72.3% |
| Remuneration and social security | 454/9 | €4,394 | €7,354 | +€2,960 | +67.4% |
| Other amounts payable | 47/48 | €92,756 | €101,592 | +€8,836 | +9.5% |
| Remuneration, social security and pensions | 62 | €36,988 | €38,374 | +€1,387 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,982 | €16,081 | +€99 | +0.6% |
| Gross operating margin | 9900 | €142,481 | €146,343 | +€3,862 | +2.7% |
| Operating profit (loss) | 9901 | €89,511 | €91,887 | +€2,376 | +2.7% |
| Financial charges | 65/66B | €59 | €2,540 | +€2,481 | +4176.4% |
| Recurring financial charges | 65 | €59 | €2,540 | +€2,481 | +4175.9% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €89,451 | €89,347 | -€104 | -0.1% |
| Income taxes | 67/77 | €20,200 | €24,751 | +€4,551 | +22.5% |
| Profit (loss) for the period | 9904 | €69,252 | €64,596 | -€4,656 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €69,252 | €64,596 | -€4,656 | -6.7% |
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 10 October 2026 via checked.be.