HYPERION DAKWERKEN: 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 DAKWERKEN
Largest movements
- Receivables within one year +€10,763
up €10,763 (+30.1%), from €35,744 to €46,507
of which Trade receivables: +€11,627
- Cash +€4,994
up €4,994 (+45.6%), from €10,954 to €15,948
mainly Net result for the year (+€18,558) and Tax, wage and social debts (+€1,290)
- Deferred charges and accrued income +€1,960
new in 2025: €1,960
- Profit (loss) carried forward +€18,558
up €18,558, from €0 to €18,558
- Other debts -€1,977
down €1,977 (-40.4%), from €4,896 to €2,919
- Tax, wage and social debts +€1,290
up €1,290 (+16.4%), from €7,875 to €9,165
- Current portion of long-term debt -€1,144
down €1,144 (-100%), from €1,144 to €0
- Trade debts +€903
up €903 (+3.7%), from €24,266 to €25,169
- Gross operating margin +€19,441
up €19,441 (+266%), from €7,296 to €26,737
- Taxes +€6,814
up €6,814 (+5,424%), from €126 to €6,939
- Financial charges -€3,726
down €3,726 (-92.2%), from €4,042 to €316
- Financial income -€2,310
down €2,310 (-85.6%), from €2,697 to €387
- Other operating charges -€616
down €616 (-33.5%), from €1,839 to €1,224
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 | €46,785 | €64,415 | +€17,630 | +37.7% |
| Fixed assets | 21/28 | €87 | €0 | -€87 | -100% |
| Tangible fixed assets | 22/27 | €87 | €0 | -€87 | -100% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €87 | €0 | -€87 | -100% |
| Current assets | 29/58 | €46,698 | €64,415 | +€17,717 | +37.9% |
| Amounts receivable within one year | 40/41 | €35,744 | €46,507 | +€10,763 | +30.1% |
| Trade receivables | 40 | €34,881 | €46,507 | +€11,627 | +33.3% |
| Other amounts receivable | 41 | €863 | €0 | -€863 | -100% |
| Cash at bank and in hand | 54/58 | €10,954 | €15,948 | +€4,994 | +45.6% |
| Deferred charges and accrued income | 490/1 | - | €1,960 | +€1,960 | |
| Total equity and liabilities | 10/49 | €46,785 | €64,415 | +€17,630 | +37.7% |
| Equity | 10/15 | €8,603 | €27,162 | +€18,558 | +216% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,603 | €3,603 | = | 0.0% |
| Distributable reserves | 133 | €3,603 | €3,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €18,558 | +€18,558 | |
| Amounts payable | 17/49 | €38,181 | €37,253 | -€928 | -2.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €38,181 | €37,253 | -€928 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €1,144 | €0 | -€1,144 | -100% |
| Trade debts | 44 | €24,266 | €25,169 | +€903 | +3.7% |
| Suppliers | 440/4 | €24,266 | €25,169 | +€903 | +3.7% |
| Taxes, remuneration and social security | 45 | €7,875 | €9,165 | +€1,290 | +16.4% |
| Taxes | 450/3 | €7,875 | €9,165 | +€1,290 | +16.4% |
| Other amounts payable | 47/48 | €4,896 | €2,919 | -€1,977 | -40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €382 | €87 | -€295 | -77.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,839 | €1,224 | -€616 | -33.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €7,296 | €26,737 | +€19,441 | +266% |
| Operating profit (loss) | 9901 | €5,074 | €25,426 | +€20,352 | +401% |
| Financial income | 75/76B | €2,697 | €387 | -€2,310 | -85.6% |
| Recurring financial income | 75 | €2,697 | €387 | -€2,310 | -85.6% |
| Financial charges | 65/66B | €4,042 | €316 | -€3,726 | -92.2% |
| Recurring financial charges | 65 | €4,042 | €316 | -€3,726 | -92.2% |
| Profit (loss) for the period before taxes | 9903 | €3,729 | €25,498 | +€21,768 | +584% |
| Income taxes | 67/77 | €126 | €6,939 | +€6,814 | +5,424% |
| Profit (loss) for the period | 9904 | €3,603 | €18,558 | +€14,955 | +415% |
| Profit (loss) for the period to be appropriated | 9905 | €3,603 | €18,558 | +€14,955 | +415% |
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 13 October 2026 via checked.be.