HYPÉRIDE: 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.
HYPÉRIDE
Largest movements
- Receivables within one year -€76,907
down €76,907 (-25.2%), from €305,016 to €228,109
of which Trade receivables: -€50,365
- Deferred charges and accrued income +€64,482
new in 2025: €64,482
- Cash -€18,745
down €18,745 (-56.2%), from €33,349 to €14,604
mainly Contributions, distributions and other (-€81,000) and Deferred charges and accrued income (-€64,482)
- Other debts -€38,221
down €38,221 (-91.8%), from €41,650 to €3,429
- Tax, wage and social debts +€15,390
up €15,390 (+21.0%), from €73,452 to €88,842
of which Taxes: +€22,422
- Profit (loss) carried forward -€14,399
down €14,399 (-8.0%), from €179,345 to €164,946
- Gross operating margin -€31,177
down €31,177 (-24.0%), from €130,062 to €98,885
- Taxes -€7,336
down €7,336 (-24.8%), from €29,566 to €22,229
- Depreciation -€2,172
down €2,172 (-42.8%), from €5,075 to €2,903
- Financial income +€1,510
up €1,510 (+13.0%), from €11,613 to €13,124
- Staff costs +€1,471
up €1,471 (+9.0%), from €16,274 to €17,746
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 | €343,296 | €309,223 | -€34,073 | -9.9% |
| Fixed assets | 21/28 | €4,931 | €2,028 | -€2,903 | -58.9% |
| Tangible fixed assets | 22/27 | €4,931 | €2,028 | -€2,903 | -58.9% |
| Furniture and vehicles | 24 | €4,581 | €2,028 | -€2,553 | -55.7% |
| Other tangible fixed assets | 26 | €350 | - | -€350 | |
| Current assets | 29/58 | €338,364 | €307,195 | -€31,169 | -9.2% |
| Amounts receivable within one year | 40/41 | €305,016 | €228,109 | -€76,907 | -25.2% |
| Trade receivables | 40 | €70,958 | €20,593 | -€50,365 | -71.0% |
| Other amounts receivable | 41 | €234,058 | €207,516 | -€26,542 | -11.3% |
| Cash at bank and in hand | 54/58 | €33,349 | €14,604 | -€18,745 | -56.2% |
| Deferred charges and accrued income | 490/1 | - | €64,482 | +€64,482 | |
| Total equity and liabilities | 10/49 | €343,296 | €309,223 | -€34,073 | -9.9% |
| Equity | 10/15 | €204,605 | €190,206 | -€14,399 | -7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,660 | €6,660 | = | 0.0% |
| 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 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €179,345 | €164,946 | -€14,399 | -8.0% |
| Amounts payable | 17/49 | €138,690 | €119,017 | -€19,674 | -14.2% |
| Amounts payable within one year | 42/48 | €138,690 | €119,017 | -€19,674 | -14.2% |
| Trade debts | 44 | €23,588 | €26,745 | +€3,157 | +13.4% |
| Suppliers | 440/4 | €23,588 | €26,745 | +€3,157 | +13.4% |
| Taxes, remuneration and social security | 45 | €73,452 | €88,842 | +€15,390 | +21.0% |
| Taxes | 450/3 | €60,993 | €83,416 | +€22,422 | +36.8% |
| Remuneration and social security | 454/9 | €12,459 | €5,426 | -€7,033 | -56.4% |
| Other amounts payable | 47/48 | €41,650 | €3,429 | -€38,221 | -91.8% |
| Remuneration, social security and pensions | 62 | €16,274 | €17,746 | +€1,471 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,075 | €2,903 | -€2,172 | -42.8% |
| Other operating charges | 640/8 | €1,516 | €1,182 | -€334 | -22.0% |
| Gross operating margin | 9900 | €130,062 | €98,885 | -€31,177 | -24.0% |
| Operating profit (loss) | 9901 | €107,196 | €77,054 | -€30,142 | -28.1% |
| Financial income | 75/76B | €11,613 | €13,124 | +€1,510 | +13.0% |
| Recurring financial income | 75 | €11,613 | €13,124 | +€1,510 | +13.0% |
| Financial charges | 65/66B | €2,497 | €1,347 | -€1,149 | -46.0% |
| Recurring financial charges | 65 | €2,497 | €1,347 | -€1,149 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €116,313 | €88,830 | -€27,483 | -23.6% |
| Income taxes | 67/77 | €29,566 | €22,229 | -€7,336 | -24.8% |
| Profit (loss) for the period | 9904 | €86,747 | €66,601 | -€20,147 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €86,747 | €66,601 | -€20,147 | -23.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.