HYPERION TREE DIGITAL: 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 TREE DIGITAL
Largest movements
- Cash +€30,775
up €30,775 (+71.2%), from €43,193 to €73,968
mainly Net result for the year (+€36,051) and Depreciation (+€1,136)
- Tangible fixed assets -€1,136
down €1,136 (-23.6%), from €4,810 to €3,674
of which Furniture and vehicles: -€739
- Profit (loss) carried forward +€36,051
up €36,051 (+90.5%), from €39,840 to €75,891
- Other debts -€7,859
no longer reported in 2025 (was €7,859)
- Tax, wage and social debts +€1,016
up €1,016 (+45.5%), from €2,234 to €3,251
- Gross operating margin +€54,575
up €54,575, from -€4,380 to €50,195
- Taxes +€12,607
up €12,607, from €0 to €12,607
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 | €52,087 | €81,338 | +€29,252 | +56.2% |
| Fixed assets | 21/28 | €4,810 | €3,674 | -€1,136 | -23.6% |
| Tangible fixed assets | 22/27 | €4,810 | €3,674 | -€1,136 | -23.6% |
| Furniture and vehicles | 24 | €1,444 | €705 | -€739 | -51.2% |
| Other tangible fixed assets | 26 | €3,366 | €2,969 | -€397 | -11.8% |
| Current assets | 29/58 | €47,277 | €77,665 | +€30,388 | +64.3% |
| Amounts receivable within one year | 40/41 | €4,084 | €3,697 | -€387 | -9.5% |
| Trade receivables | 40 | €4,084 | €2,042 | -€2,042 | -50.0% |
| Other amounts receivable | 41 | - | €1,655 | +€1,655 | |
| Cash at bank and in hand | 54/58 | €43,193 | €73,968 | +€30,775 | +71.2% |
| Total equity and liabilities | 10/49 | €52,087 | €81,338 | +€29,252 | +56.2% |
| Equity | 10/15 | €41,340 | €77,391 | +€36,051 | +87.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,840 | €75,891 | +€36,051 | +90.5% |
| Amounts payable | 17/49 | €10,746 | €3,947 | -€6,799 | -63.3% |
| Amounts payable within one year | 42/48 | €10,746 | €3,947 | -€6,799 | -63.3% |
| Trade debts | 44 | €653 | €696 | +€43 | +6.6% |
| Suppliers | 440/4 | €653 | €696 | +€43 | +6.6% |
| Taxes, remuneration and social security | 45 | €2,234 | €3,251 | +€1,016 | +45.5% |
| Taxes | 450/3 | €2,234 | €3,251 | +€1,016 | +45.5% |
| Other amounts payable | 47/48 | €7,859 | - | -€7,859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,109 | €1,136 | +€27 | +2.5% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€4,380 | €50,195 | +€54,575 | |
| Operating profit (loss) | 9901 | -€5,489 | €48,659 | +€54,148 | |
| Financial income | 75/76B | €20 | €54 | +€34 | +175.4% |
| Recurring financial income | 75 | €20 | €54 | +€34 | +175.4% |
| Financial charges | 65/66B | €48 | €55 | +€7 | +14.9% |
| Recurring financial charges | 65 | €48 | €55 | +€7 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,517 | €48,658 | +€54,175 | |
| Income taxes | 67/77 | €0 | €12,607 | +€12,607 | |
| Profit (loss) for the period | 9904 | -€5,517 | €36,051 | +€41,568 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,517 | €36,051 | +€41,568 |
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 8 October 2026 via checked.be.