HYPERTEC: 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.
HYPERTEC
Largest movements
- Cash -€28,878
down €28,878 (-33.4%), from €86,541 to €57,663
mainly Contributions, distributions and other (-€60,000) and Current investments (-€20,000)
- Current investments +€20,000
new in 2025: €20,000
- Receivables within one year +€2,340
up €2,340 (+17.9%), from €13,067 to €15,408
of which Trade receivables: +€1,188
- Tangible fixed assets +€2,237
up €2,237 (+91.5%), from €2,444 to €4,681
of which Furniture and vehicles: +€2,657
- Other debts -€5,732
down €5,732 (-8.2%), from €69,787 to €64,055
- Gross operating margin -€5,582
down €5,582 (-6.7%), from €83,612 to €78,030
- Depreciation +€1,055
up €1,055 (+285%), from €370 to €1,425
- Taxes -€1,031
down €1,031 (-6.2%), from €16,689 to €15,659
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 | €103,057 | €98,864 | -€4,193 | -4.1% |
| Fixed assets | 21/28 | €2,444 | €4,681 | +€2,237 | +91.5% |
| Tangible fixed assets | 22/27 | €2,444 | €4,681 | +€2,237 | +91.5% |
| Plant, machinery and equipment | 23 | €1,181 | €761 | -€420 | -35.6% |
| Furniture and vehicles | 24 | €1,263 | €3,920 | +€2,657 | +210% |
| Current assets | 29/58 | €100,613 | €94,183 | -€6,429 | -6.4% |
| Amounts receivable within one year | 40/41 | €13,067 | €15,408 | +€2,340 | +17.9% |
| Trade receivables | 40 | €13,067 | €14,255 | +€1,188 | +9.1% |
| Other amounts receivable | 41 | - | €1,153 | +€1,153 | |
| Current investments | 50/53 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €86,541 | €57,663 | -€28,878 | -33.4% |
| Deferred charges and accrued income | 490/1 | €1,005 | €1,113 | +€108 | +10.8% |
| Total equity and liabilities | 10/49 | €103,057 | €98,864 | -€4,193 | -4.1% |
| Equity | 10/15 | €25,201 | €25,730 | +€528 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,741 | €5,270 | +€528 | +11.1% |
| Amounts payable | 17/49 | €77,856 | €73,135 | -€4,721 | -6.1% |
| Amounts payable within one year | 42/48 | €77,790 | €73,068 | -€4,722 | -6.1% |
| Financial debts | 43 | €334 | €407 | +€73 | +22.0% |
| Credit institutions | 430/8 | €334 | €407 | +€73 | +22.0% |
| Trade debts | 44 | €798 | €996 | +€198 | +24.8% |
| Suppliers | 440/4 | €798 | €996 | +€198 | +24.8% |
| Taxes, remuneration and social security | 45 | €6,871 | €7,609 | +€738 | +10.7% |
| Taxes | 450/3 | €6,871 | €7,609 | +€738 | +10.7% |
| Other amounts payable | 47/48 | €69,787 | €64,055 | -€5,732 | -8.2% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €370 | €1,425 | +€1,055 | +285% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €83,612 | €78,030 | -€5,582 | -6.7% |
| Operating profit (loss) | 9901 | €82,855 | €76,205 | -€6,650 | -8.0% |
| Financial income | 75/76B | - | €37 | +€37 | |
| Recurring financial income | 75 | - | €37 | +€37 | |
| Financial charges | 65/66B | €54 | €55 | +€1 | +2.5% |
| Recurring financial charges | 65 | €54 | €55 | +€1 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €82,801 | €76,187 | -€6,614 | -8.0% |
| Income taxes | 67/77 | €16,689 | €15,659 | -€1,031 | -6.2% |
| Profit (loss) for the period | 9904 | €66,112 | €60,528 | -€5,583 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,112 | €60,528 | -€5,583 | -8.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.