HYPERNOVAE: 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.
HYPERNOVAE
Largest movements
- Cash +€31,749
up €31,749 (+18.4%), from €172,238 to €203,987
mainly Deferred charges and accrued income (+€20,964) and Net result for the year (+€7,392)
- Deferred charges and accrued income -€20,964
down €20,964 (-93.5%), from €22,413 to €1,449
- Tangible fixed assets +€3,270
up €3,270 (+179.7%), from €1,820 to €5,090
- Receivables within one year +€3,019
up €3,019 (+6.2%), from €48,859 to €51,878
of which Trade receivables: +€5,003
- Reserves +€7,392
up €7,392 (+4.5%), from €165,308 to €172,700
- Other debts +€5,834
up €5,834 (+10.3%), from €56,433 to €62,267
- Tax, wage and social debts +€3,083
up €3,083 (+54.8%), from €5,630 to €8,714
of which Taxes: +€3,069
- Gross operating margin -€10,329
down €10,329 (-48.9%), from €21,116 to €10,786
- Taxes -€3,739
down €3,739 (-59.0%), from €6,335 to €2,596
- Depreciation +€930
up €930 (+175.2%), from €531 to €1,461
- Financial income -€231
down €231 (-15.6%), from €1,483 to €1,252
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 | €246,293 | €263,367 | +€17,074 | +6.9% |
| Fixed assets | 21/28 | €2,783 | €6,053 | +€3,270 | +117.5% |
| Tangible fixed assets | 22/27 | €1,820 | €5,090 | +€3,270 | +179.7% |
| Furniture and vehicles | 24 | €1,820 | €5,090 | +€3,270 | +179.7% |
| Financial fixed assets | 28 | €964 | €964 | = | 0.0% |
| Current assets | 29/58 | €243,510 | €257,313 | +€13,804 | +5.7% |
| Amounts receivable within one year | 40/41 | €48,859 | €51,878 | +€3,019 | +6.2% |
| Trade receivables | 40 | €45,233 | €50,236 | +€5,003 | +11.1% |
| Other amounts receivable | 41 | €3,626 | €1,641 | -€1,984 | -54.7% |
| Cash at bank and in hand | 54/58 | €172,238 | €203,987 | +€31,749 | +18.4% |
| Deferred charges and accrued income | 490/1 | €22,413 | €1,449 | -€20,964 | -93.5% |
| Total equity and liabilities | 10/49 | €246,293 | €263,367 | +€17,074 | +6.9% |
| Equity | 10/15 | €177,758 | €185,150 | +€7,392 | +4.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €165,308 | €172,700 | +€7,392 | +4.5% |
| Distributable reserves | 133 | €165,308 | €172,700 | +€7,392 | +4.5% |
| Profit (loss) carried forward | 14 | €50 | €50 | = | 0.0% |
| Amounts payable | 17/49 | €68,535 | €78,217 | +€9,682 | +14.1% |
| Amounts payable within one year | 42/48 | €66,579 | €77,636 | +€11,057 | +16.6% |
| Financial debts | 43 | €240 | €681 | +€441 | +183.9% |
| Credit institutions | 430/8 | €240 | €681 | +€441 | +183.9% |
| Trade debts | 44 | €4,276 | €5,974 | +€1,699 | +39.7% |
| Suppliers | 440/4 | €4,276 | €5,974 | +€1,699 | +39.7% |
| Taxes, remuneration and social security | 45 | €5,630 | €8,714 | +€3,083 | +54.8% |
| Taxes | 450/3 | €3,616 | €6,685 | +€3,069 | +84.9% |
| Remuneration and social security | 454/9 | €2,015 | €2,029 | +€14 | +0.7% |
| Other amounts payable | 47/48 | €56,433 | €62,267 | +€5,834 | +10.3% |
| Accrued charges and deferred income | 492/3 | €1,957 | €581 | -€1,376 | -70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €531 | €1,461 | +€930 | +175.2% |
| Other operating charges | 640/8 | €386 | €393 | +€7 | +1.7% |
| Gross operating margin | 9900 | €21,116 | €10,786 | -€10,329 | -48.9% |
| Operating profit (loss) | 9901 | €20,199 | €8,932 | -€11,266 | -55.8% |
| Financial income | 75/76B | €1,483 | €1,252 | -€231 | -15.6% |
| Recurring financial income | 75 | €1,483 | €1,252 | -€231 | -15.6% |
| Financial charges | 65/66B | €190 | €196 | +€6 | +3.1% |
| Recurring financial charges | 65 | €190 | €196 | +€6 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €21,491 | €9,988 | -€11,503 | -53.5% |
| Income taxes | 67/77 | €6,335 | €2,596 | -€3,739 | -59.0% |
| Profit (loss) for the period | 9904 | €15,157 | €7,392 | -€7,764 | -51.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,157 | €7,392 | -€7,764 | -51.2% |
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 9 October 2026 via checked.be.