HYPERKOOL: 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.
HYPERKOOL
Largest movements
- Cash -€51,406
down €51,406 (-83.9%), from €61,267 to €9,861
mainly Other debts (-€44,540) and Tax, wage and social debts (-€7,489)
- Deferred charges and accrued income +€7,122
up €7,122 (+342.5%), from €2,079 to €9,201
- Receivables within one year +€6,372
up €6,372 (+11.2%), from €56,722 to €63,093
of which Other amounts receivable: +€9,808
- Other debts -€44,540
down €44,540 (-100.0%), from €44,540 to €0
- Reserves +€22,607
up €22,607 (+63.4%), from €35,682 to €58,289
- Tax, wage and social debts -€7,489
down €7,489 (-18.8%), from €39,838 to €32,349
of which Taxes: -€9,289
- Trade debts -€7,266
down €7,266 (-29.5%), from €24,610 to €17,343
- Gross operating margin -€10,756
down €10,756 (-19.8%), from €54,211 to €43,455
- Depreciation +€3,097
up €3,097 (+386.5%), from €801 to €3,898
- Financial charges -€1,737
down €1,737 (-49.7%), from €3,494 to €1,757
- Taxes +€800
up €800 (+6.0%), from €13,281 to €14,082
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 | €147,780 | €110,653 | -€37,127 | -25.1% |
| Fixed assets | 21/28 | €27,712 | €28,498 | +€785 | +2.8% |
| Tangible fixed assets | 22/27 | €27,712 | €28,498 | +€785 | +2.8% |
| Furniture and vehicles | 24 | €6,193 | €4,852 | -€1,341 | -21.7% |
| Other tangible fixed assets | 26 | €21,519 | €23,645 | +€2,127 | +9.9% |
| Current assets | 29/58 | €120,068 | €82,155 | -€37,912 | -31.6% |
| Amounts receivable within one year | 40/41 | €56,722 | €63,093 | +€6,372 | +11.2% |
| Trade receivables | 40 | €56,722 | €53,285 | -€3,436 | -6.1% |
| Other amounts receivable | 41 | €0 | €9,808 | +€9,808 | |
| Cash at bank and in hand | 54/58 | €61,267 | €9,861 | -€51,406 | -83.9% |
| Deferred charges and accrued income | 490/1 | €2,079 | €9,201 | +€7,122 | +342.5% |
| Total equity and liabilities | 10/49 | €147,780 | €110,653 | -€37,127 | -25.1% |
| Equity | 10/15 | €38,182 | €60,789 | +€22,607 | +59.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €35,682 | €58,289 | +€22,607 | +63.4% |
| Distributable reserves | 133 | €35,682 | €58,289 | +€22,607 | +63.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €109,599 | €49,864 | -€59,734 | -54.5% |
| Amounts payable within one year | 42/48 | €109,098 | €49,802 | -€59,296 | -54.4% |
| Trade debts | 44 | €24,610 | €17,343 | -€7,266 | -29.5% |
| Suppliers | 440/4 | €24,610 | €17,343 | -€7,266 | -29.5% |
| Advances received on contracts in progress | 46 | €110 | €110 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €39,838 | €32,349 | -€7,489 | -18.8% |
| Taxes | 450/3 | €39,838 | €30,549 | -€9,289 | -23.3% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €44,540 | €0 | -€44,540 | -100.0% |
| Accrued charges and deferred income | 492/3 | €501 | €62 | -€439 | -87.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €801 | €3,898 | +€3,097 | +386.5% |
| Other operating charges | 640/8 | €1,301 | €1,111 | -€190 | -14.6% |
| Gross operating margin | 9900 | €54,211 | €43,455 | -€10,756 | -19.8% |
| Operating profit (loss) | 9901 | €52,108 | €38,446 | -€13,662 | -26.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,494 | €1,757 | -€1,737 | -49.7% |
| Recurring financial charges | 65 | €3,494 | €1,757 | -€1,737 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €48,614 | €36,689 | -€11,925 | -24.5% |
| Income taxes | 67/77 | €13,281 | €14,082 | +€800 | +6.0% |
| Profit (loss) for the period | 9904 | €35,333 | €22,607 | -€12,725 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,333 | €22,607 | -€12,725 | -36.0% |
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 10 October 2026 via checked.be.