HYPERTRADE LUBRICANTS: 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.
HYPERTRADE LUBRICANTS
Largest movements
- Receivables within one year +€1.1m
up €1.1m (+154%), from €683,807 to €1.7m
of which Trade receivables: +€804,630
- Deferred charges and accrued income -€64,179
down €64,179 (-74.4%), from €86,253 to €22,074
- Stocks and contracts +€51,797
up €51,797 (+2.2%), from €2.4m to €2.5m
- Trade debts +€800,610
up €800,610 (+143%), from €558,879 to €1.4m
- Other debts +€230,000
up €230,000 (+167,797%), from €137 to €230,137
- Short-term financial debts +€150,368
up €150,368 (+15.0%), from €1.0m to €1.2m
- Profit (loss) carried forward -€54,106
down €54,106 (-3.3%), from €1.6m to €1.6m
- Gross operating margin +€183,608
up €183,608 (+140%), from €131,158 to €314,766
- Taxes +€38,451
up €38,451 (+202%), from €18,992 to €57,443
- Financial charges +€16,811
up €16,811 (+28.9%), from €58,085 to €74,896
- Depreciation +€8,733
new in 2025: €8,733
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 | €3,266,959 | €4,350,611 | +€1.1m | +33.2% |
| Fixed assets | 21/28 | - | €36,802 | +€36,802 | |
| Intangible fixed assets | 21 | - | €36,802 | +€36,802 | |
| Current assets | 29/58 | €3,266,959 | €4,313,810 | +€1.0m | +32.0% |
| Stocks and contracts in progress | 3 | €2,399,955 | €2,451,752 | +€51,797 | +2.2% |
| Stocks | 30/36 | €2,399,955 | €2,451,752 | +€51,797 | +2.2% |
| Amounts receivable within one year | 40/41 | €683,807 | €1,735,753 | +€1.1m | +154% |
| Trade receivables | 40 | €682,306 | €1,486,936 | +€804,630 | +118% |
| Other amounts receivable | 41 | €1,501 | €248,817 | +€247,316 | +16,479% |
| Cash at bank and in hand | 54/58 | €96,943 | €104,231 | +€7,287 | +7.5% |
| Deferred charges and accrued income | 490/1 | €86,253 | €22,074 | -€64,179 | -74.4% |
| Total equity and liabilities | 10/49 | €3,266,959 | €4,350,611 | +€1.1m | +33.2% |
| Equity | 10/15 | €1,664,626 | €1,610,519 | -€54,106 | -3.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,637,126 | €1,583,019 | -€54,106 | -3.3% |
| Amounts payable | 17/49 | €1,602,333 | €2,740,092 | +€1.1m | +71.0% |
| Amounts payable within one year | 42/48 | €1,578,368 | €2,739,994 | +€1.2m | +73.6% |
| Financial debts | 43 | €1,000,000 | €1,150,368 | +€150,368 | +15.0% |
| Credit institutions | 430/8 | €1,000,000 | €1,150,368 | +€150,368 | +15.0% |
| Trade debts | 44 | €558,879 | €1,359,489 | +€800,610 | +143% |
| Suppliers | 440/4 | €558,879 | €1,359,489 | +€800,610 | +143% |
| Taxes, remuneration and social security | 45 | €19,352 | €0 | -€19,352 | -100% |
| Taxes | 450/3 | €19,352 | €0 | -€19,352 | -100% |
| Other amounts payable | 47/48 | €137 | €230,137 | +€230,000 | +167,797% |
| Accrued charges and deferred income | 492/3 | €23,965 | €97 | -€23,868 | -99.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,733 | +€8,733 | |
| Other operating charges | 640/8 | €288 | €377 | +€89 | +31.0% |
| Gross operating margin | 9900 | €131,158 | €314,766 | +€183,608 | +140% |
| Operating profit (loss) | 9901 | €130,870 | €305,656 | +€174,786 | +134% |
| Financial income | 75/76B | €2,896 | €2,577 | -€319 | -11.0% |
| Recurring financial income | 75 | €2,896 | €2,577 | -€319 | -11.0% |
| Financial charges | 65/66B | €58,085 | €74,896 | +€16,811 | +28.9% |
| Recurring financial charges | 65 | €58,085 | €74,896 | +€16,811 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €75,681 | €233,336 | +€157,656 | +208% |
| Income taxes | 67/77 | €18,992 | €57,443 | +€38,451 | +202% |
| Profit (loss) for the period | 9904 | €56,689 | €175,894 | +€119,204 | +210% |
| Profit (loss) for the period to be appropriated | 9905 | €56,689 | €175,894 | +€119,204 | +210% |
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 18 October 2026 via checked.be.