Hyperion Consulting Services: 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.
Hyperion Consulting Services
Largest movements
- Receivables within one year +€50,199
up €50,199 (+151%), from €33,292 to €83,491
of which Trade receivables: +€72,476
- Tangible fixed assets -€1,372
down €1,372 (-90.9%), from €1,509 to €137
- Trade debts +€28,900
up €28,900 (+176%), from €16,385 to €45,285
- Other debts +€20,052
up €20,052 (+9.8%), from €204,786 to €224,838
- Turnover +€198,916
up €198,916 (+323%), from €61,521 to €260,437
- Purchases and services +€110,157
up €110,157 (+79.9%), from €137,899 to €248,056
- Gross operating margin +€87,320
up €87,320, from -€74,939 to €12,381
- Staff costs -€17,199
no longer reported in 2025 (was €17,199)
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 | €39,796 | €88,702 | +€48,906 | +123% |
| Fixed assets | 21/28 | €1,509 | €137 | -€1,372 | -90.9% |
| Tangible fixed assets | 22/27 | €1,509 | €137 | -€1,372 | -90.9% |
| Plant, machinery and equipment | 23 | €1,509 | €137 | -€1,372 | -90.9% |
| Current assets | 29/58 | €38,287 | €88,565 | +€50,278 | +131% |
| Amounts receivable within one year | 40/41 | €33,292 | €83,491 | +€50,199 | +151% |
| Trade receivables | 40 | €11,016 | €83,491 | +€72,476 | +658% |
| Other amounts receivable | 41 | €22,276 | - | -€22,276 | |
| Cash at bank and in hand | 54/58 | €4,995 | €4,992 | -€3 | -0.1% |
| Deferred charges and accrued income | 490/1 | - | €81 | +€81 | |
| Total equity and liabilities | 10/49 | €39,796 | €88,702 | +€48,906 | +123% |
| Equity | 10/15 | -€181,815 | -€181,561 | +€253 | +0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€243,815 | -€243,561 | +€253 | +0.1% |
| Amounts payable | 17/49 | €221,611 | €270,263 | +€48,652 | +22.0% |
| Amounts payable within one year | 42/48 | €221,611 | €270,263 | +€48,652 | +22.0% |
| Trade debts | 44 | €16,385 | €45,285 | +€28,900 | +176% |
| Suppliers | 440/4 | €16,385 | €45,285 | +€28,900 | +176% |
| Taxes, remuneration and social security | 45 | €440 | €140 | -€300 | -68.3% |
| Taxes | 450/3 | €440 | €140 | -€300 | -68.3% |
| Other amounts payable | 47/48 | €204,786 | €224,838 | +€20,052 | +9.8% |
| Turnover | 70 | €61,521 | €260,437 | +€198,916 | +323% |
| Goods, raw materials, services and sundry goods | 60/61 | €137,899 | €248,056 | +€110,157 | +79.9% |
| Remuneration, social security and pensions | 62 | €17,199 | - | -€17,199 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,914 | €1,372 | -€542 | -28.3% |
| Other operating charges | 640/8 | €967 | €646 | -€321 | -33.2% |
| Gross operating margin | 9900 | -€74,939 | €12,381 | +€87,320 | |
| Operating profit (loss) | 9901 | -€95,019 | €10,363 | +€105,382 | |
| Financial charges | 65/66B | €9,323 | €10,068 | +€744 | +8.0% |
| Recurring financial charges | 65 | €9,323 | €10,068 | +€744 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | -€104,343 | €295 | +€104,638 | |
| Income taxes | 67/77 | €0 | €42 | +€42 | +69,783% |
| Profit (loss) for the period | 9904 | -€104,343 | €253 | +€104,596 | |
| Profit (loss) for the period to be appropriated | 9905 | -€104,343 | €253 | +€104,596 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.