HYPERICON: 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.
HYPERICON
Largest movements
- Receivables within one year +€14,442
up €14,442 (+37.2%), from €38,860 to €53,302
of which Other amounts receivable: +€8,483
- Tangible fixed assets +€2,739
up €2,739 (+2175.8%), from €126 to €2,865
- Trade debts +€23,767
up €23,767 (+37.3%), from €63,721 to €87,489
- Tax, wage and social debts -€10,797
down €10,797 (-28.3%), from €38,174 to €27,377
- Reserves +€4,135
up €4,135 (+4.2%), from €97,578 to €101,713
- Short-term financial debts +€2,910
up €2,910 (+1176.8%), from €247 to €3,158
- Gross operating margin +€24,186
up €24,186 (+1470.9%), from €1,644 to €25,830
- Financial charges +€7,352
up €7,352 (+292.1%), from €2,517 to €9,870
- Taxes +€7,037
up €7,037 (+272.8%), from €2,579 to €9,616
- Other operating charges -€960
down €960 (-20.4%), from €4,710 to €3,750
- Financial income -€824
down €824 (-31.2%), from €2,642 to €1,817
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €249,702 | €269,384 | +€19,682 | +7.9% |
| Fixed assets | 21/28 | €210,126 | €212,866 | +€2,739 | +1.3% |
| Tangible fixed assets | 22/27 | €126 | €2,865 | +€2,739 | +2175.8% |
| Furniture and vehicles | 24 | €126 | €2,865 | +€2,739 | +2175.8% |
| Financial fixed assets | 28 | €210,001 | €210,001 | = | 0.0% |
| Current assets | 29/58 | €39,576 | €56,519 | +€16,943 | +42.8% |
| Amounts receivable within one year | 40/41 | €38,860 | €53,302 | +€14,442 | +37.2% |
| Trade receivables | 40 | €5,938 | €11,897 | +€5,959 | +100.3% |
| Other amounts receivable | 41 | €32,922 | €41,405 | +€8,483 | +25.8% |
| Deferred charges and accrued income | 490/1 | €716 | €3,217 | +€2,501 | +349.4% |
| Total equity and liabilities | 10/49 | €249,702 | €269,384 | +€19,682 | +7.9% |
| Equity | 10/15 | €116,178 | €120,313 | +€4,135 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,578 | €101,713 | +€4,135 | +4.2% |
| Distributable reserves | 133 | €97,578 | €101,713 | +€4,135 | +4.2% |
| Amounts payable | 17/49 | €133,524 | €149,071 | +€15,547 | +11.6% |
| Amounts payable within one year | 42/48 | €133,524 | €149,071 | +€15,547 | +11.6% |
| Financial debts | 43 | €247 | €3,158 | +€2,910 | +1176.8% |
| Credit institutions | 430/8 | €247 | €3,158 | +€2,910 | +1176.8% |
| Trade debts | 44 | €63,721 | €87,489 | +€23,767 | +37.3% |
| Suppliers | 440/4 | €63,721 | €87,489 | +€23,767 | +37.3% |
| Taxes, remuneration and social security | 45 | €38,174 | €27,377 | -€10,797 | -28.3% |
| Taxes | 450/3 | €38,174 | €27,377 | -€10,797 | -28.3% |
| Other amounts payable | 47/48 | €31,381 | €31,048 | -€333 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165 | €276 | +€112 | +67.8% |
| Other operating charges | 640/8 | €4,710 | €3,750 | -€960 | -20.4% |
| Gross operating margin | 9900 | €1,644 | €25,830 | +€24,186 | +1470.9% |
| Operating profit (loss) | 9901 | -€3,231 | €21,804 | +€25,034 | |
| Financial income | 75/76B | €2,642 | €1,817 | -€824 | -31.2% |
| Recurring financial income | 75 | €2,642 | €1,817 | -€824 | -31.2% |
| Financial charges | 65/66B | €2,517 | €9,870 | +€7,352 | +292.1% |
| Recurring financial charges | 65 | €2,517 | €9,870 | +€7,352 | +292.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,106 | €13,751 | +€16,858 | |
| Income taxes | 67/77 | €2,579 | €9,616 | +€7,037 | +272.8% |
| Profit (loss) for the period | 9904 | -€5,685 | €4,135 | +€9,820 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,685 | €4,135 | +€9,820 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.