HYPERNOVAE: 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.
HYPERNOVAE
Largest movements
- Cash +€3,030
up €3,030 (+3.4%), from €87,925 to €90,955
mainly Net result for the year (+€19,714) and Depreciation (+€5,864)
- Tangible fixed assets -€1,900
down €1,900 (-4.8%), from €39,949 to €38,048
of which Other tangible fixed assets: -€1,966
- Deferred charges and accrued income +€1,735
up €1,735 (+1260.9%), from €138 to €1,873
- Profit (loss) carried forward +€19,714
up €19,714 (+28.1%), from €70,256 to €89,971
- Trade debts -€10,713
no longer reported in 2024 (was €10,713)
- Debts after one year -€5,023
no longer reported in 2024 (was €5,023)
- Other debts -€3,143
down €3,143 (-17.0%), from €18,484 to €15,342
- Taxes +€1,492
up €1,492 (+28.1%), from €5,311 to €6,804
- Gross operating margin +€1,010
up €1,010 (+3.1%), from €32,435 to €33,444
- Depreciation +€640
up €640 (+12.3%), from €5,223 to €5,864
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 | €148,938 | €150,453 | +€1,515 | +1.0% |
| Fixed assets | 21/28 | €39,974 | €38,073 | -€1,900 | -4.8% |
| Tangible fixed assets | 22/27 | €39,949 | €38,048 | -€1,900 | -4.8% |
| Furniture and vehicles | 24 | €2,040 | €2,106 | +€65 | +3.2% |
| Other tangible fixed assets | 26 | €37,909 | €35,943 | -€1,966 | -5.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €108,964 | €112,380 | +€3,415 | +3.1% |
| Amounts receivable within one year | 40/41 | €20,901 | €19,551 | -€1,350 | -6.5% |
| Trade receivables | 40 | €10,211 | €18,254 | +€8,043 | +78.8% |
| Other amounts receivable | 41 | €10,690 | €1,297 | -€9,393 | -87.9% |
| Cash at bank and in hand | 54/58 | €87,925 | €90,955 | +€3,030 | +3.4% |
| Deferred charges and accrued income | 490/1 | €138 | €1,873 | +€1,735 | +1260.9% |
| Total equity and liabilities | 10/49 | €148,938 | €150,453 | +€1,515 | +1.0% |
| Equity | 10/15 | €108,856 | €128,571 | +€19,714 | +18.1% |
| Contributions | 10/11 | €38,600 | €38,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,256 | €89,971 | +€19,714 | +28.1% |
| Amounts payable | 17/49 | €40,082 | €21,882 | -€18,199 | -45.4% |
| Amounts payable after more than one year | 17 | €5,023 | - | -€5,023 | |
| Financial debts | 170/4 | €5,023 | - | -€5,023 | |
| Amounts payable within one year | 42/48 | €35,059 | €21,882 | -€13,177 | -37.6% |
| Current portion of amounts payable after more than one year | 42 | €4,780 | €5,807 | +€1,027 | +21.5% |
| Trade debts | 44 | €10,713 | - | -€10,713 | |
| Suppliers | 440/4 | €10,713 | - | -€10,713 | |
| Taxes, remuneration and social security | 45 | €1,082 | €734 | -€348 | -32.2% |
| Taxes | 450/3 | €1,082 | €734 | -€348 | -32.2% |
| Other amounts payable | 47/48 | €18,484 | €15,342 | -€3,143 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,223 | €5,864 | +€640 | +12.3% |
| Other operating charges | 640/8 | €384 | €472 | +€88 | +22.9% |
| Gross operating margin | 9900 | €32,435 | €33,444 | +€1,010 | +3.1% |
| Operating profit (loss) | 9901 | €26,827 | €27,108 | +€281 | +1.0% |
| Financial income | 75/76B | €0 | €3 | +€3 | +29000.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +29000.0% |
| Financial charges | 65/66B | €607 | €593 | -€14 | -2.3% |
| Recurring financial charges | 65 | €607 | €593 | -€14 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €26,219 | €26,518 | +€299 | +1.1% |
| Income taxes | 67/77 | €5,311 | €6,804 | +€1,492 | +28.1% |
| Profit (loss) for the period | 9904 | €20,908 | €19,714 | -€1,194 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,908 | €19,714 | -€1,194 | -5.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.