HYPERSERVICE: 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.
What changed
HYPERSERVICE
NACE 47.300, Retail sale of automotive fuel
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,593
2024 · -€454+€3,046
Equity
€318,822
2024 · €316,229+€2,593
Cash
€248,895
2024 · €316,196-€67,301
Balance sheet total
€675,486
2024 · €786,441-€110,955
Largest movements
Assets
- Cash -€67,301
down €67,301 (-21.3%), from €316,196 to €248,895
mainly Trade debts (-€123,715) and Stocks and contracts (-€11,355)
- Receivables within one year -€54,051
down €54,051 (-58.2%), from €92,833 to €38,782
of which Other amounts receivable: -€68,844
- Stocks and contracts +€11,355
up €11,355 (+4.0%), from €282,631 to €293,986
Equity and liabilities
- Trade debts -€123,715
down €123,715 (-37.6%), from €329,376 to €205,661
Income statement
- Turnover -€960,669
down €960,669 (-27.0%), from €3.6m to €2.6m
- Goods and materials -€931,228
down €931,228 (-27.8%), from €3.3m to €2.4m
of which Purchases: -€860,150
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.
Result 2024
-€454
Turnover
-€960,669
Other operating income
+€3,252
Goods and materials
+€931,228
Services and other goods
+€31,823
Staff costs
+€11,711
Depreciation
+€170
Other operating charges
-€5,328
Financial income
-€8,579
Financial charges
+€408
Taxes
-€969
Result 2025
€2,593
raises the resultlowers the result
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.
From operations
-€65,801
Investment
-€1,500
Financing
€0
Cash 2024
€316,196
From operations (derived)
-€65,801
Net result for the year
+€2,593
Depreciation
+€2,513
Stocks and contracts
-€11,355
Receivables within one year
+€54,051
Smaller working-capital items
-€323
Trade debts
-€123,715
Advances received
+€6,035
Accrued charges and deferred income
+€4,400
Investment (derived)
-€1,500
Investment in fixed assets (net)
-€1,500
Cash 2025
€248,895
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €786,441 | €675,486 | -€110,955 | -14.1% |
| Fixed assets | 21/28 | €93,282 | €92,269 | -€1,013 | -1.1% |
| Tangible fixed assets | 22/27 | €93,282 | €90,769 | -€2,513 | -2.7% |
| Land and buildings | 22 | €84,077 | €84,077 | = | 0.0% |
| Plant, machinery and equipment | 23 | €9,206 | €6,692 | -€2,513 | -27.3% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Other financial fixed assets | 284/8 | - | €1,500 | +€1,500 | |
| Amounts receivable and cash guarantees | 285/8 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €693,159 | €583,217 | -€109,942 | -15.9% |
| Stocks and contracts in progress | 3 | €282,631 | €293,986 | +€11,355 | +4.0% |
| Stocks | 30/36 | €282,631 | €293,986 | +€11,355 | +4.0% |
| Goods purchased for resale | 34 | €282,631 | €293,986 | +€11,355 | +4.0% |
| Amounts receivable within one year | 40/41 | €92,833 | €38,782 | -€54,051 | -58.2% |
| Trade receivables | 40 | €8,427 | €23,221 | +€14,793 | +176% |
| Other amounts receivable | 41 | €84,406 | €15,562 | -€68,844 | -81.6% |
| Cash at bank and in hand | 54/58 | €316,196 | €248,895 | -€67,301 | -21.3% |
| Deferred charges and accrued income | 490/1 | €1,499 | €1,554 | +€55 | +3.7% |
| Total equity and liabilities | 10/49 | €786,441 | €675,486 | -€110,955 | -14.1% |
| Equity | 10/15 | €316,229 | €318,822 | +€2,593 | +0.8% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €276,229 | €278,822 | +€2,593 | +0.9% |
| Tax-exempt reserves | 132 | €107,200 | €107,200 | = | 0.0% |
| Distributable reserves | 133 | €169,029 | €171,622 | +€2,593 | +1.5% |
| Provisions and deferred taxes | 16 | €35,733 | €35,733 | = | 0.0% |
| Deferred taxes | 168 | €35,733 | €35,733 | = | 0.0% |
| Amounts payable | 17/49 | €434,479 | €320,931 | -€113,548 | -26.1% |
| Amounts payable within one year | 42/48 | €340,079 | €222,131 | -€117,948 | -34.7% |
| Trade debts | 44 | €329,376 | €205,661 | -€123,715 | -37.6% |
| Suppliers | 440/4 | €329,376 | €205,661 | -€123,715 | -37.6% |
| Advances received on contracts in progress | 46 | - | €6,035 | +€6,035 | |
| Taxes, remuneration and social security | 45 | €10,703 | €10,435 | -€268 | -2.5% |
| Taxes | 450/3 | €4,064 | €4,777 | +€713 | +17.5% |
| Remuneration and social security | 454/9 | €6,638 | €5,658 | -€981 | -14.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €94,400 | €98,800 | +€4,400 | +4.7% |
| Operating income | 70/76A | €3,563,369 | €2,605,951 | -€957,418 | -26.9% |
| Turnover | 70 | €3,563,369 | €2,602,700 | -€960,669 | -27.0% |
| Other operating income | 74 | - | €3,252 | +€3,252 | |
| Operating charges | 60/66A | €3,573,026 | €2,603,422 | -€969,605 | -27.1% |
| Goods for resale, raw materials and consumables | 60 | €3,345,312 | €2,414,083 | -€931,228 | -27.8% |
| Purchases | 600/8 | €3,285,589 | €2,425,439 | -€860,150 | -26.2% |
| Change in stocks: decrease (increase) | 609 | €59,723 | -€11,355 | -€71,078 | |
| Services and other goods | 61 | €113,051 | €81,228 | -€31,823 | -28.1% |
| Remuneration, social security and pensions | 62 | €103,407 | €91,695 | -€11,711 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,683 | €2,513 | -€170 | -6.3% |
| Other operating charges | 640/8 | €8,573 | €13,901 | +€5,328 | +62.1% |
| Operating profit (loss) | 9901 | -€9,657 | €2,530 | +€12,187 | |
| Financial income | 75/76B | €9,792 | €1,213 | -€8,579 | -87.6% |
| Recurring financial income | 75 | €9,792 | €1,213 | -€8,579 | -87.6% |
| Other financial income | 752/9 | €9,792 | €1,213 | -€8,579 | -87.6% |
| Financial charges | 65/66B | €440 | €32 | -€408 | -92.7% |
| Recurring financial charges | 65 | €440 | €32 | -€408 | -92.7% |
| Other financial charges | 652/9 | €440 | €32 | -€408 | -92.7% |
| Profit (loss) for the period before taxes | 9903 | -€305 | €3,711 | +€4,016 | |
| Income taxes | 67/77 | €149 | €1,118 | +€969 | +652% |
| Taxes | 670/3 | €149 | €1,118 | +€969 | +652% |
| Profit (loss) for the period | 9904 | -€454 | €2,593 | +€3,046 | |
| Profit (loss) for the period to be appropriated | 9905 | -€454 | €2,593 | +€3,046 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.