HYPERMED: 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.
HYPERMED
Largest movements
- Tangible fixed assets -€11,860
down €11,860 (-3.2%), from €374,741 to €362,881
of which Land and buildings: -€11,860
- Cash -€8,032
down €8,032 (-7.7%), from €103,693 to €95,660
mainly Other debts (-€11,273) and Net result for the year (-€8,249)
- Other debts -€11,273
down €11,273 (-42.4%), from €26,613 to €15,339
- Profit (loss) carried forward -€8,249
down €8,249 (-83.0%), from -€9,937 to -€18,186
- Gross operating margin -€20,392
down €20,392 (-65.9%), from €30,943 to €10,551
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 | €479,932 | €460,283 | -€19,649 | -4.1% |
| Fixed assets | 21/28 | €374,741 | €362,881 | -€11,860 | -3.2% |
| Tangible fixed assets | 22/27 | €374,741 | €362,881 | -€11,860 | -3.2% |
| Land and buildings | 22 | €374,741 | €362,881 | -€11,860 | -3.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | €0 | -€0 | -100.0% |
| Current assets | 29/58 | €105,191 | €97,401 | -€7,789 | -7.4% |
| Amounts receivable within one year | 40/41 | - | €154 | +€154 | |
| Other amounts receivable | 41 | - | €154 | +€154 | |
| Cash at bank and in hand | 54/58 | €103,693 | €95,660 | -€8,032 | -7.7% |
| Deferred charges and accrued income | 490/1 | €1,498 | €1,587 | +€89 | +6.0% |
| Total equity and liabilities | 10/49 | €479,932 | €460,283 | -€19,649 | -4.1% |
| Equity | 10/15 | €453,192 | €444,943 | -€8,249 | -1.8% |
| Contributions | 10/11 | €189,500 | €189,500 | = | 0.0% |
| Reserves | 13 | €273,630 | €273,630 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €273,630 | €273,630 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,937 | -€18,186 | -€8,249 | -83.0% |
| Amounts payable | 17/49 | €26,740 | €15,339 | -€11,401 | -42.6% |
| Amounts payable within one year | 42/48 | €26,740 | €15,339 | -€11,401 | -42.6% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €127 | €0 | -€127 | -100.0% |
| Taxes | 450/3 | €127 | €0 | -€127 | -100.0% |
| Other amounts payable | 47/48 | €26,613 | €15,339 | -€11,273 | -42.4% |
| Non-recurring operating income | 76A | €24,715 | €0 | -€24,715 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,382 | €14,507 | +€125 | +0.9% |
| Other operating charges | 640/8 | €4,474 | €4,736 | +€263 | +5.9% |
| Gross operating margin | 9900 | €30,943 | €10,551 | -€20,392 | -65.9% |
| Operating profit (loss) | 9901 | €12,087 | -€8,692 | -€20,779 | |
| Financial income | 75/76B | €463 | €513 | +€50 | +10.8% |
| Recurring financial income | 75 | €463 | €513 | +€50 | +10.8% |
| Financial charges | 65/66B | €207 | €69 | -€138 | -66.6% |
| Recurring financial charges | 65 | €207 | €69 | -€138 | -66.6% |
| Profit (loss) for the period before taxes | 9903 | €12,343 | -€8,249 | -€20,591 | |
| Income taxes | 67/77 | €130 | €0 | -€130 | -100.0% |
| Profit (loss) for the period | 9904 | €12,212 | -€8,249 | -€20,461 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,212 | -€8,249 | -€20,461 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.