HYPERLIEN: 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.
HYPERLIEN
Largest movements
- Cash -€18,340
down €18,340 (-62.2%), from €29,507 to €11,168
mainly Net result for the year (-€31,828) and Debts after one year (-€11,935)
- Tangible fixed assets -€11,060
down €11,060 (-5.5%), from €200,804 to €189,743
of which Land and buildings: -€9,040
- Profit (loss) carried forward -€31,828
down €31,828, from €30,662 to -€1,166
- Debts after one year -€11,935
down €11,935 (-6.7%), from €178,274 to €166,339
- Other debts +€10,000
up €10,000 (+3330.8%), from €300 to €10,300
- Trade debts +€4,551
up €4,551 (+509.9%), from €892 to €5,443
- Financial charges -€1,404
down €1,404 (-27.6%), from €5,085 to €3,681
- Other operating charges +€1,225
up €1,225 (+42.2%), from €2,904 to €4,128
- Gross operating margin +€1,089
up €1,089 (+8.9%), from -€12,197 to -€11,108
- Depreciation -€397
down €397 (-3.0%), from €13,309 to €12,912
- Taxes +€227
no longer reported in 2025 (was -€227)
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 | €231,532 | €200,911 | -€30,621 | -13.2% |
| Fixed assets | 21/28 | €200,804 | €189,743 | -€11,060 | -5.5% |
| Tangible fixed assets | 22/27 | €200,804 | €189,743 | -€11,060 | -5.5% |
| Land and buildings | 22 | €198,152 | €189,113 | -€9,040 | -4.6% |
| Furniture and vehicles | 24 | €2,651 | €630 | -€2,021 | -76.2% |
| Current assets | 29/58 | €30,728 | €11,168 | -€19,561 | -63.7% |
| Amounts receivable within one year | 40/41 | €1,221 | - | -€1,221 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,221 | - | -€1,221 | |
| Cash at bank and in hand | 54/58 | €29,507 | €11,168 | -€18,340 | -62.2% |
| Total equity and liabilities | 10/49 | €231,532 | €200,911 | -€30,621 | -13.2% |
| Equity | 10/15 | €38,722 | €6,894 | -€31,828 | -82.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,662 | -€1,166 | -€31,828 | |
| Amounts payable | 17/49 | €192,810 | €194,017 | +€1,207 | +0.6% |
| Amounts payable after more than one year | 17 | €178,274 | €166,339 | -€11,935 | -6.7% |
| Financial debts | 170/4 | €178,274 | €166,339 | -€11,935 | -6.7% |
| Amounts payable within one year | 42/48 | €14,316 | €27,679 | +€13,362 | +93.3% |
| Current portion of amounts payable after more than one year | 42 | €11,732 | €11,935 | +€203 | +1.7% |
| Trade debts | 44 | €892 | €5,443 | +€4,551 | +509.9% |
| Suppliers | 440/4 | €892 | €5,443 | +€4,551 | +509.9% |
| Taxes, remuneration and social security | 45 | €1,391 | - | -€1,391 | |
| Taxes | 450/3 | €1,391 | - | -€1,391 | |
| Other amounts payable | 47/48 | €300 | €10,300 | +€10,000 | +3330.8% |
| Accrued charges and deferred income | 492/3 | €220 | €0 | -€220 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,309 | €12,912 | -€397 | -3.0% |
| Other operating charges | 640/8 | €2,904 | €4,128 | +€1,225 | +42.2% |
| Gross operating margin | 9900 | -€12,197 | -€11,108 | +€1,089 | +8.9% |
| Operating profit (loss) | 9901 | -€28,409 | -€28,147 | +€262 | +0.9% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €5,085 | €3,681 | -€1,404 | -27.6% |
| Recurring financial charges | 65 | €5,085 | €3,681 | -€1,404 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | -€33,490 | -€31,828 | +€1,662 | +5.0% |
| Income taxes | 67/77 | -€227 | - | +€227 | |
| Profit (loss) for the period | 9904 | -€33,263 | -€31,828 | +€1,435 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,263 | -€31,828 | +€1,435 | +4.3% |
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 28 September 2026 via checked.be.