HYPERION: 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.
HYPERION
Largest movements
- Current investments +€1.4m
up €1.4m (+15.8%), from €8.6m to €10.0m
- Cash -€1.1m
down €1.1m (-89.7%), from €1.2m to €123,852
mainly Current investments (-€1.4m) and Accrued charges and deferred income (-€13,446)
- Profit (loss) carried forward +€249,295
up €249,295 (+269.2%), from €92,622 to €341,917
- Financial income +€94,297
up €94,297 (+106.7%), from €88,395 to €182,692
- Financial charges +€75,704
up €75,704 (+32.1%), from -€235,490 to -€159,786
- Other operating charges +€58,465
up €58,465 (+172.1%), from €33,975 to €92,440
- Gross operating margin +€85
up €85 (+10.3%), from -€828 to -€743
- Purchases and services -€85
down €85 (-10.3%), from €828 to €743
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.
Cash bridge derived
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 | €9,922,955 | €10,158,847 | +€235,892 | +2.4% |
| Current assets | 29/58 | €9,922,955 | €10,158,847 | +€235,892 | +2.4% |
| Amounts receivable within one year | 40/41 | €3,639 | €3,324 | -€315 | -8.7% |
| Trade receivables | 40 | €314 | - | -€314 | |
| Other amounts receivable | 41 | €3,325 | €3,324 | -€1 | 0.0% |
| Current investments | 50/53 | €8,629,500 | €9,989,430 | +€1.4m | +15.8% |
| Cash at bank and in hand | 54/58 | €1,203,678 | €123,852 | -€1.1m | -89.7% |
| Deferred charges and accrued income | 490/1 | €86,138 | €42,241 | -€43,897 | -51.0% |
| Total equity and liabilities | 10/49 | €9,922,955 | €10,158,847 | +€235,892 | +2.4% |
| Equity | 10/15 | €92,622 | €341,917 | +€249,295 | +269.2% |
| Profit (loss) carried forward | 14 | €92,622 | €341,917 | +€249,295 | +269.2% |
| Amounts payable | 17/49 | €9,830,333 | €9,816,930 | -€13,403 | -0.1% |
| Amounts payable after more than one year | 17 | €9,801,847 | €9,801,847 | = | 0.0% |
| Other amounts payable | 178/9 | €9,801,847 | €9,801,847 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20 | €63 | +€43 | +215.0% |
| Trade debts | 44 | €20 | €63 | +€43 | +215.0% |
| Suppliers | 440/4 | €20 | €63 | +€43 | +215.0% |
| Accrued charges and deferred income | 492/3 | €28,466 | €15,020 | -€13,446 | -47.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €828 | €743 | -€85 | -10.3% |
| Other operating charges | 640/8 | €33,975 | €92,440 | +€58,465 | +172.1% |
| Gross operating margin | 9900 | -€828 | -€743 | +€85 | +10.3% |
| Operating profit (loss) | 9901 | -€34,803 | -€93,183 | -€58,380 | -167.7% |
| Financial income | 75/76B | €88,395 | €182,692 | +€94,297 | +106.7% |
| Recurring financial income | 75 | €88,395 | €182,692 | +€94,297 | +106.7% |
| Financial charges | 65/66B | -€235,490 | -€159,786 | +€75,704 | +32.1% |
| Recurring financial charges | 65 | -€235,490 | -€159,786 | +€75,704 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €289,082 | €249,295 | -€39,787 | -13.8% |
| Profit (loss) for the period | 9904 | €289,082 | €249,295 | -€39,787 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €289,082 | €249,295 | -€39,787 | -13.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.