HYPERTECHNICS: 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.
HYPERTECHNICS
Largest movements
- Receivables within one year +€66,263
up €66,263 (+220.9%), from €29,990 to €96,253
of which Trade receivables: +€62,583
- Cash -€43,449
down €43,449 (-32.5%), from €133,592 to €90,143
mainly Receivables within one year (-€66,263) and Stocks and contracts (-€11,159)
- Stocks and contracts +€11,159
up €11,159 (+52.8%), from €21,148 to €32,307
of which Stocks: +€11,159
- Deferred charges and accrued income -€5,757
down €5,757 (-68.9%), from €8,352 to €2,595
- Tangible fixed assets -€5,641
down €5,641 (-55.2%), from €10,221 to €4,580
of which Plant, machinery and equipment: -€5,410
- Reserves +€35,657
up €35,657 (+39.8%), from €89,686 to €125,342
- Other debts +€11,330
up €11,330 (+21.8%), from €52,083 to €63,413
- Debts after one year -€7,797
down €7,797 (-100.0%), from €7,797 to €0
- Current portion of long-term debt -€7,595
down €7,595 (-49.3%), from €15,393 to €7,797
- Accrued charges and deferred income -€4,544
down €4,544 (-54.5%), from €8,344 to €3,799
- Gross operating margin +€19,528
up €19,528 (+36.3%), from €53,813 to €73,341
- Taxes +€3,382
up €3,382 (+32.6%), from €10,389 to €13,771
- Financial charges -€1,796
down €1,796 (-24.4%), from €7,357 to €5,561
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 | €203,303 | €225,878 | +€22,575 | +11.1% |
| Fixed assets | 21/28 | €10,221 | €4,580 | -€5,641 | -55.2% |
| Tangible fixed assets | 22/27 | €10,221 | €4,580 | -€5,641 | -55.2% |
| Plant, machinery and equipment | 23 | €9,990 | €4,580 | -€5,410 | -54.2% |
| Furniture and vehicles | 24 | €231 | €0 | -€231 | -100.0% |
| Current assets | 29/58 | €193,083 | €221,298 | +€28,216 | +14.6% |
| Stocks and contracts in progress | 3 | €21,148 | €32,307 | +€11,159 | +52.8% |
| Stocks | 30/36 | €21,148 | €32,307 | +€11,159 | +52.8% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €29,990 | €96,253 | +€66,263 | +220.9% |
| Trade receivables | 40 | €29,990 | €92,573 | +€62,583 | +208.7% |
| Other amounts receivable | 41 | €0 | €3,680 | +€3,680 | |
| Cash at bank and in hand | 54/58 | €133,592 | €90,143 | -€43,449 | -32.5% |
| Deferred charges and accrued income | 490/1 | €8,352 | €2,595 | -€5,757 | -68.9% |
| Total equity and liabilities | 10/49 | €203,303 | €225,878 | +€22,575 | +11.1% |
| Equity | 10/15 | €108,286 | €143,942 | +€35,657 | +32.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,686 | €125,342 | +€35,657 | +39.8% |
| Distributable reserves | 133 | €89,686 | €125,342 | +€35,657 | +39.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €95,018 | €81,936 | -€13,082 | -13.8% |
| Amounts payable after more than one year | 17 | €7,797 | €0 | -€7,797 | -100.0% |
| Financial debts | 170/4 | €7,797 | €0 | -€7,797 | -100.0% |
| Amounts payable within one year | 42/48 | €78,877 | €78,137 | -€740 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €15,393 | €7,797 | -€7,595 | -49.3% |
| Trade debts | 44 | €774 | €155 | -€620 | -80.0% |
| Suppliers | 440/4 | €774 | €155 | -€620 | -80.0% |
| Taxes, remuneration and social security | 45 | €10,627 | €6,771 | -€3,855 | -36.3% |
| Taxes | 450/3 | €6,765 | €6,771 | +€6 | +0.1% |
| Remuneration and social security | 454/9 | €3,862 | €0 | -€3,862 | -100.0% |
| Other amounts payable | 47/48 | €52,083 | €63,413 | +€11,330 | +21.8% |
| Accrued charges and deferred income | 492/3 | €8,344 | €3,799 | -€4,544 | -54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,157 | €5,641 | -€516 | -8.4% |
| Other operating charges | 640/8 | €2,388 | €1,938 | -€450 | -18.8% |
| Gross operating margin | 9900 | €53,813 | €73,341 | +€19,528 | +36.3% |
| Operating profit (loss) | 9901 | €45,269 | €65,762 | +€20,493 | +45.3% |
| Financial income | 75/76B | €50 | €60 | +€10 | +20.7% |
| Recurring financial income | 75 | €50 | €60 | +€10 | +20.7% |
| Financial charges | 65/66B | €7,357 | €5,561 | -€1,796 | -24.4% |
| Recurring financial charges | 65 | €7,357 | €5,561 | -€1,796 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €37,961 | €60,261 | +€22,299 | +58.7% |
| Income taxes | 67/77 | €10,389 | €13,771 | +€3,382 | +32.6% |
| Profit (loss) for the period | 9904 | €27,572 | €46,490 | +€18,918 | +68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,572 | €46,490 | +€18,918 | +68.6% |
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 9 October 2026 via checked.be.