HYPERFOKUS: what changed
What changed
HYPERFOKUS
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€14,757
2024 · €11,428+€3,329
Equity
€29,685
2024 · €14,928+€14,757
Cash
€64,616
2024 · €14,026+€50,590
Balance sheet total
€85,560
2024 · €29,699+€55,862
Largest movements
Assets
- Cash +€50,590
up €50,590 (+361%), from €14,026 to €64,616
mainly Provisions (+€33,032) and Net result for the year (+€14,757)
- Receivables within one year +€4,059
up €4,059 (+28.2%), from €14,399 to €18,458
of which Other amounts receivable: +€5,499
Equity and liabilities
- Provisions +€33,032
new in 2025: €33,032
- Reserves +€14,757
up €14,757 (+129%), from €11,428 to €26,185
- Tax, wage and social debts +€14,493
up €14,493 (+186%), from €7,811 to €22,304
- Other debts -€6,000
no longer reported in 2025 (was €6,000)
- Accrued charges and deferred income -€904
no longer reported in 2025 (was €904)
Income statement
- Gross operating margin +€46,808
up €46,808 (+318%), from €14,734 to €61,542
- Provisions +€33,032
new in 2025: €33,032
- Taxes +€10,108
up €10,108 (+324%), from €3,121 to €13,228
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€11,428
Gross operating margin
+€46,808
Depreciation
-€326
Provisions
-€33,032
Other operating charges
+€79
Financial income
+€0
Financial charges
-€94
Taxes
-€10,108
Result 2025
€14,757
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€51,720
Investment
-€1,130
Financing
€0
Cash 2024
€14,026
From operations (derived)
+€51,720
Net result for the year
+€14,757
Depreciation
+€357
Receivables within one year
-€4,059
Deferred charges and accrued income
-€439
Provisions
+€33,032
Trade debts
+€484
Tax, wage and social debts
+€14,493
Other debts
-€6,000
Accrued charges and deferred income
-€904
Investment (derived)
-€1,130
Investment in fixed assets (net)
-€1,130
Cash 2025
€64,616
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,699 | €85,560 | +€55,862 | +188% |
| Fixed assets | 21/28 | €1,049 | €1,823 | +€773 | +73.7% |
| Tangible fixed assets | 22/27 | €299 | €1,073 | +€773 | +258% |
| Plant, machinery and equipment | 23 | €299 | €1,073 | +€773 | +258% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €28,649 | €83,738 | +€55,088 | +192% |
| Amounts receivable within one year | 40/41 | €14,399 | €18,458 | +€4,059 | +28.2% |
| Trade receivables | 40 | €14,399 | €12,959 | -€1,440 | -10.0% |
| Other amounts receivable | 41 | - | €5,499 | +€5,499 | |
| Cash at bank and in hand | 54/58 | €14,026 | €64,616 | +€50,590 | +361% |
| Deferred charges and accrued income | 490/1 | €224 | €663 | +€439 | +196% |
| Total equity and liabilities | 10/49 | €29,699 | €85,560 | +€55,862 | +188% |
| Equity | 10/15 | €14,928 | €29,685 | +€14,757 | +98.9% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €11,428 | €26,185 | +€14,757 | +129% |
| Distributable reserves | 133 | €11,428 | €26,185 | +€14,757 | +129% |
| Provisions and deferred taxes | 16 | - | €33,032 | +€33,032 | |
| Provisions for liabilities and charges | 160/5 | - | €33,032 | +€33,032 | |
| Environmental obligations | 163 | - | €33,032 | +€33,032 | |
| Amounts payable | 17/49 | €14,771 | €22,844 | +€8,073 | +54.7% |
| Amounts payable within one year | 42/48 | €13,867 | €22,844 | +€8,977 | +64.7% |
| Trade debts | 44 | €56 | €540 | +€484 | +860% |
| Suppliers | 440/4 | €56 | €540 | +€484 | +860% |
| Taxes, remuneration and social security | 45 | €7,811 | €22,304 | +€14,493 | +186% |
| Taxes | 450/3 | €7,811 | €22,304 | +€14,493 | +186% |
| Other amounts payable | 47/48 | €6,000 | - | -€6,000 | |
| Accrued charges and deferred income | 492/3 | €904 | - | -€904 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30 | €357 | +€326 | +1,072% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €33,032 | +€33,032 | |
| Other operating charges | 640/8 | €141 | €62 | -€79 | -56.1% |
| Gross operating margin | 9900 | €14,734 | €61,542 | +€46,808 | +318% |
| Operating profit (loss) | 9901 | €14,562 | €28,092 | +€13,530 | +92.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €14 | €107 | +€94 | +695% |
| Recurring financial charges | 65 | €14 | €107 | +€94 | +695% |
| Profit (loss) for the period before taxes | 9903 | €14,549 | €27,985 | +€13,436 | +92.4% |
| Income taxes | 67/77 | €3,121 | €13,228 | +€10,108 | +324% |
| Profit (loss) for the period | 9904 | €11,428 | €14,757 | +€3,329 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,428 | €14,757 | +€3,329 | +29.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.