Hypernova: 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.
Hypernova
Largest movements
- Cash +€102,205
up €102,205 (+337%), from €30,358 to €132,563
mainly Other debts (+€180,476) and Net result for the year (+€50,441)
- Current investments -€42,000
down €42,000 (-31.8%), from €132,000 to €90,000
- Other debts +€180,476
new in 2025: €180,476
- Profit (loss) carried forward -€149,861
down €149,861 (-100%), from €149,861 to €0
- Tax, wage and social debts +€28,873
up €28,873 (+615%), from €4,697 to €33,570
- Current portion of long-term debt -€2,415
down €2,415 (-100%), from €2,415 to €0
- Financial income +€10,448
up €10,448 (+1,226%), from €852 to €11,300
- Gross operating margin -€5,383
down €5,383 (-8.1%), from €66,123 to €60,740
- Depreciation -€4,784
down €4,784 (-50.6%), from €9,450 to €4,666
- Taxes +€2,649
up €2,649 (+20.9%), from €12,691 to €15,340
- Other operating charges -€2,607
down €2,607 (-69.8%), from €3,736 to €1,129
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.
Derived cash bridge
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 | €171,485 | €230,326 | +€58,840 | +34.3% |
| Fixed assets | 21/28 | €7,286 | €7,009 | -€277 | -3.8% |
| Tangible fixed assets | 22/27 | €6,926 | €6,949 | +€23 | +0.3% |
| Land and buildings | 22 | €2,051 | €3,575 | +€1,524 | +74.3% |
| Plant, machinery and equipment | 23 | €151 | €69 | -€82 | -54.2% |
| Furniture and vehicles | 24 | €4,725 | €3,305 | -€1,420 | -30.1% |
| Financial fixed assets | 28 | €360 | €60 | -€300 | -83.3% |
| Current assets | 29/58 | €164,199 | €223,317 | +€59,118 | +36.0% |
| Amounts receivable within one year | 40/41 | €252 | €0 | -€252 | -100% |
| Other amounts receivable | 41 | €252 | €0 | -€252 | -100% |
| Current investments | 50/53 | €132,000 | €90,000 | -€42,000 | -31.8% |
| Cash at bank and in hand | 54/58 | €30,358 | €132,563 | +€102,205 | +337% |
| Deferred charges and accrued income | 490/1 | €1,590 | €754 | -€835 | -52.5% |
| Total equity and liabilities | 10/49 | €171,485 | €230,326 | +€58,840 | +34.3% |
| Equity | 10/15 | €164,121 | €14,260 | -€149,861 | -91.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,861 | €0 | -€149,861 | -100% |
| Amounts payable | 17/49 | €7,364 | €216,066 | +€208,701 | +2,834% |
| Amounts payable within one year | 42/48 | €7,364 | €216,066 | +€208,701 | +2,834% |
| Current portion of amounts payable after more than one year | 42 | €2,415 | €0 | -€2,415 | -100% |
| Financial debts | 43 | - | €925 | +€925 | |
| Other loans | 439 | - | €925 | +€925 | |
| Trade debts | 44 | €253 | €1,096 | +€843 | +334% |
| Suppliers | 440/4 | €253 | €1,096 | +€843 | +334% |
| Taxes, remuneration and social security | 45 | €4,697 | €33,570 | +€28,873 | +615% |
| Taxes | 450/3 | €4,697 | €33,570 | +€28,873 | +615% |
| Other amounts payable | 47/48 | - | €180,476 | +€180,476 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,450 | €4,666 | -€4,784 | -50.6% |
| Other operating charges | 640/8 | €3,736 | €1,129 | -€2,607 | -69.8% |
| Non-recurring operating charges | 66A | - | €300 | +€300 | |
| Gross operating margin | 9900 | €66,123 | €60,740 | -€5,383 | -8.1% |
| Operating profit (loss) | 9901 | €52,937 | €54,645 | +€1,708 | +3.2% |
| Financial income | 75/76B | €852 | €11,300 | +€10,448 | +1,226% |
| Recurring financial income | 75 | €852 | €11,300 | +€10,448 | +1,226% |
| Financial charges | 65/66B | €274 | €164 | -€110 | -40.1% |
| Recurring financial charges | 65 | €274 | €164 | -€110 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €53,515 | €65,781 | +€12,266 | +22.9% |
| Income taxes | 67/77 | €12,691 | €15,340 | +€2,649 | +20.9% |
| Profit (loss) for the period | 9904 | €40,824 | €50,441 | +€9,617 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,824 | €50,441 | +€9,617 | +23.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.