Hyperion TK II: 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 TK II
Largest movements
- Receivables within one year -€10,518
down €10,518 (-95.9%), from €10,968 to €450
of which Trade receivables: -€10,068
- Cash -€8,750
down €8,750 (-41.6%), from €21,014 to €12,264
mainly Tax, wage and social debts (-€27,641) and Stocks and contracts (-€3,955)
- Stocks and contracts +€3,955
up €3,955 (+31.5%), from €12,550 to €16,505
- Tangible fixed assets -€1,317
down €1,317 (-73.4%), from €1,795 to €478
of which Furniture and vehicles: -€839
- Tax, wage and social debts -€27,641
down €27,641 (-99.7%), from €27,738 to €97
- Profit (loss) carried forward +€12,266
up €12,266 (+64.2%), from €19,097 to €31,363
- Trade debts -€1,255
no longer reported in 2024 (was €1,255)
- Financial charges -€21,173
no longer reported in 2024 (was €21,173)
- Gross operating margin -€12,597
down €12,597 (-6.7%), from €187,585 to €174,987
- Staff costs +€2,234
up €2,234 (+1.4%), from €156,794 to €159,028
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 | €56,327 | €39,697 | -€16,630 | -29.5% |
| Fixed assets | 21/28 | €11,795 | €10,478 | -€1,317 | -11.2% |
| Tangible fixed assets | 22/27 | €1,795 | €478 | -€1,317 | -73.4% |
| Plant, machinery and equipment | 23 | €955 | €478 | -€478 | -50.0% |
| Furniture and vehicles | 24 | €839 | - | -€839 | |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €44,532 | €29,219 | -€15,313 | -34.4% |
| Stocks and contracts in progress | 3 | €12,550 | €16,505 | +€3,955 | +31.5% |
| Stocks | 30/36 | €12,550 | €16,505 | +€3,955 | +31.5% |
| Amounts receivable within one year | 40/41 | €10,968 | €450 | -€10,518 | -95.9% |
| Trade receivables | 40 | €10,518 | €450 | -€10,068 | -95.7% |
| Other amounts receivable | 41 | €450 | - | -€450 | |
| Cash at bank and in hand | 54/58 | €21,014 | €12,264 | -€8,750 | -41.6% |
| Total equity and liabilities | 10/49 | €56,327 | €39,697 | -€16,630 | -29.5% |
| Equity | 10/15 | €22,097 | €34,363 | +€12,266 | +55.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | - | -€3,000 | |
| Share premium | 1100/10 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €19,097 | €31,363 | +€12,266 | +64.2% |
| Provisions and deferred taxes | 16 | €5,237 | €5,237 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,237 | €5,237 | = | 0.0% |
| Pensions and similar obligations | 160 | €5,237 | €5,237 | = | 0.0% |
| Amounts payable | 17/49 | €28,993 | €97 | -€28,896 | -99.7% |
| Amounts payable within one year | 42/48 | €28,993 | €97 | -€28,896 | -99.7% |
| Trade debts | 44 | €1,255 | - | -€1,255 | |
| Suppliers | 440/4 | €1,255 | - | -€1,255 | |
| Taxes, remuneration and social security | 45 | €27,738 | €97 | -€27,641 | -99.7% |
| Taxes | 450/3 | €27,738 | €97 | -€27,641 | -99.7% |
| Remuneration, social security and pensions | 62 | €156,794 | €159,028 | +€2,234 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €478 | €1,317 | +€839 | +175.7% |
| Other operating charges | 640/8 | €1,733 | €2,376 | +€643 | +37.1% |
| Gross operating margin | 9900 | €187,585 | €174,987 | -€12,597 | -6.7% |
| Operating profit (loss) | 9901 | €28,580 | €12,266 | -€16,314 | -57.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €21,173 | - | -€21,173 | |
| Recurring financial charges | 65 | €21,173 | - | -€21,173 | |
| Profit (loss) for the period before taxes | 9903 | €7,407 | €12,266 | +€4,859 | +65.6% |
| Profit (loss) for the period | 9904 | €7,407 | €12,266 | +€4,859 | +65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,407 | €12,266 | +€4,859 | +65.6% |
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 7 October 2026 via checked.be.