HYPERION CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets +€78,273
new in 2025: €78,273
of which Other tangible fixed assets: +€77,216
- Cash -€1,420
down €1,420 (-13.4%), from €10,620 to €9,200
mainly Investment in fixed assets (net) (-€97,692) and Net result for the year (-€11,365)
- Other debts +€89,280
up €89,280 (+958.0%), from €9,319 to €98,599
- Profit (loss) carried forward -€11,365
down €11,365, from €40 to -€11,325
- Trade debts -€1,858
down €1,858 (-77.4%), from €2,401 to €543
- Depreciation +€19,419
new in 2025: €19,419
- Gross operating margin +€2,874
up €2,874 (+37.7%), from €7,630 to €10,504
- Financial charges +€377
up €377 (+37.3%), from €1,010 to €1,387
- Financial income -€338
down €338 (-99.1%), from €341 to €3
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 | €13,053 | €89,807 | +€76,754 | +588.0% |
| Fixed assets | 21/28 | - | €78,273 | +€78,273 | |
| Tangible fixed assets | 22/27 | - | €78,273 | +€78,273 | |
| Furniture and vehicles | 24 | - | €1,057 | +€1,057 | |
| Other tangible fixed assets | 26 | - | €77,216 | +€77,216 | |
| Current assets | 29/58 | €13,053 | €11,534 | -€1,519 | -11.6% |
| Amounts receivable within one year | 40/41 | €45 | €784 | +€739 | +1638.2% |
| Trade receivables | 40 | - | €739 | +€739 | |
| Other amounts receivable | 41 | €45 | €45 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,620 | €9,200 | -€1,420 | -13.4% |
| Deferred charges and accrued income | 490/1 | €2,388 | €1,550 | -€837 | -35.1% |
| Total equity and liabilities | 10/49 | €13,053 | €89,807 | +€76,754 | +588.0% |
| Equity | 10/15 | €1,040 | -€10,325 | -€11,365 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40 | -€11,325 | -€11,365 | |
| Amounts payable | 17/49 | €12,013 | €100,133 | +€88,119 | +733.5% |
| Amounts payable within one year | 42/48 | €11,720 | €99,283 | +€87,563 | +747.1% |
| Trade debts | 44 | €2,401 | €543 | -€1,858 | -77.4% |
| Suppliers | 440/4 | €2,401 | €543 | -€1,858 | -77.4% |
| Taxes, remuneration and social security | 45 | - | €141 | +€141 | |
| Taxes | 450/3 | - | €141 | +€141 | |
| Other amounts payable | 47/48 | €9,319 | €98,599 | +€89,280 | +958.0% |
| Accrued charges and deferred income | 492/3 | €293 | €850 | +€557 | +189.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €19,419 | +€19,419 | |
| Other operating charges | 640/8 | €909 | €925 | +€16 | +1.8% |
| Gross operating margin | 9900 | €7,630 | €10,504 | +€2,874 | +37.7% |
| Operating profit (loss) | 9901 | €6,722 | -€9,840 | -€16,562 | |
| Financial income | 75/76B | €341 | €3 | -€338 | -99.1% |
| Recurring financial income | 75 | €341 | €3 | -€338 | -99.1% |
| Financial charges | 65/66B | €1,010 | €1,387 | +€377 | +37.3% |
| Recurring financial charges | 65 | €1,010 | €1,387 | +€377 | +37.3% |
| Profit (loss) for the period before taxes | 9903 | €6,053 | -€11,224 | -€17,277 | |
| Income taxes | 67/77 | €56 | €141 | +€85 | +150.2% |
| Profit (loss) for the period | 9904 | €5,996 | -€11,365 | -€17,361 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,996 | -€11,365 | -€17,361 |
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 4 October 2026 via checked.be.