HYPERION COLOR: 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 COLOR
Largest movements
- Current investments +€32,210
up €32,210 (+44.9%), from €71,768 to €103,978
- Cash +€19,662
up €19,662 (+53.8%), from €36,539 to €56,202
mainly Net result for the year (+€50,176) and Depreciation (+€17,315)
- Receivables within one year +€16,940
up €16,940 (+50.6%), from €33,447 to €50,387
of which Trade receivables: +€16,827
- Reserves +€50,176
up €50,176 (+34.3%), from €146,300 to €196,476
- Tax, wage and social debts +€14,588
up €14,588 (+73.6%), from €19,812 to €34,400
of which Taxes: +€14,188
- Trade debts -€7,959
down €7,959 (-86.6%), from €9,196 to €1,237
- Accrued charges and deferred income +€7,338
up €7,338 (+48.9%), from €15,017 to €22,355
- Other debts +€3,554
up €3,554 (+15.1%), from €23,512 to €27,067
- Gross operating margin +€18,484
up €18,484 (+28.1%), from €65,810 to €84,294
- Depreciation +€6,376
up €6,376 (+58.3%), from €10,939 to €17,315
- Taxes +€2,588
up €2,588 (+24.1%), from €10,720 to €13,308
- Financial charges +€1,740
up €1,740 (+1106.6%), from €157 to €1,897
- Write-downs -€1,650
down €1,650 (-100.0%), from €1,650 to €0
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 | €216,837 | €284,534 | +€67,697 | +31.2% |
| Fixed assets | 21/28 | €74,012 | €72,972 | -€1,041 | -1.4% |
| Tangible fixed assets | 22/27 | €74,012 | €72,972 | -€1,041 | -1.4% |
| Land and buildings | 22 | €60,172 | €61,084 | +€912 | +1.5% |
| Furniture and vehicles | 24 | €13,840 | €11,888 | -€1,952 | -14.1% |
| Current assets | 29/58 | €142,825 | €211,562 | +€68,738 | +48.1% |
| Amounts receivable within one year | 40/41 | €33,447 | €50,387 | +€16,940 | +50.6% |
| Trade receivables | 40 | €33,218 | €50,045 | +€16,827 | +50.7% |
| Other amounts receivable | 41 | €228 | €342 | +€114 | +49.7% |
| Current investments | 50/53 | €71,768 | €103,978 | +€32,210 | +44.9% |
| Cash at bank and in hand | 54/58 | €36,539 | €56,202 | +€19,662 | +53.8% |
| Deferred charges and accrued income | 490/1 | €1,071 | €996 | -€75 | -7.0% |
| Total equity and liabilities | 10/49 | €216,837 | €284,534 | +€67,697 | +31.2% |
| Equity | 10/15 | €149,300 | €199,476 | +€50,176 | +33.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €146,300 | €196,476 | +€50,176 | +34.3% |
| Distributable reserves | 133 | €146,300 | €196,476 | +€50,176 | +34.3% |
| Amounts payable | 17/49 | €67,537 | €85,059 | +€17,521 | +25.9% |
| Amounts payable within one year | 42/48 | €52,520 | €62,704 | +€10,183 | +19.4% |
| Trade debts | 44 | €9,196 | €1,237 | -€7,959 | -86.6% |
| Suppliers | 440/4 | €9,196 | €1,237 | -€7,959 | -86.6% |
| Taxes, remuneration and social security | 45 | €19,812 | €34,400 | +€14,588 | +73.6% |
| Taxes | 450/3 | €19,812 | €34,000 | +€14,188 | +71.6% |
| Remuneration and social security | 454/9 | €0 | €400 | +€400 | |
| Other amounts payable | 47/48 | €23,512 | €27,067 | +€3,554 | +15.1% |
| Accrued charges and deferred income | 492/3 | €15,017 | €22,355 | +€7,338 | +48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,939 | €17,315 | +€6,376 | +58.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,650 | €0 | -€1,650 | -100.0% |
| Other operating charges | 640/8 | €1,294 | €1,599 | +€305 | +23.6% |
| Non-recurring operating charges | 66A | €2,371 | €0 | -€2,371 | -100.0% |
| Gross operating margin | 9900 | €65,810 | €84,294 | +€18,484 | +28.1% |
| Operating profit (loss) | 9901 | €49,556 | €65,381 | +€15,825 | +31.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €157 | €1,897 | +€1,740 | +1106.6% |
| Recurring financial charges | 65 | €157 | €1,897 | +€1,740 | +1106.6% |
| Profit (loss) for the period before taxes | 9903 | €49,399 | €63,484 | +€14,085 | +28.5% |
| Income taxes | 67/77 | €10,720 | €13,308 | +€2,588 | +24.1% |
| Profit (loss) for the period | 9904 | €38,679 | €50,176 | +€11,497 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,679 | €50,176 | +€11,497 | +29.7% |
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 5 October 2026 via checked.be.