HYPEVISION: 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.
HYPEVISION
Largest movements
- Receivables within one year +€38,422
up €38,422 (+849.6%), from €4,522 to €42,944
of which Other amounts receivable: +€21,532
- Tangible fixed assets +€32,259
up €32,259 (+3942.0%), from €818 to €33,077
of which Furniture and vehicles: +€19,189
- Financial fixed assets +€27,800
up €27,800 (+13900.0%), from €200 to €28,000
- Cash -€19,051
down €19,051 (-95.7%), from €19,899 to €848
mainly Investment in fixed assets (net) (-€64,573) and Receivables within one year (-€38,422)
- Deferred charges and accrued income +€2,116
new in 2024: €2,116
- Reserves +€51,000
up €51,000 (+510.0%), from €10,000 to €61,000
- Debts after one year +€16,467
new in 2024: €16,467
- Tax, wage and social debts +€11,759
up €11,759 (+126.9%), from €9,264 to €21,024
of which Taxes: +€8,759
- Current portion of long-term debt +€3,865
new in 2024: €3,865
- Other debts -€1,586
no longer reported in 2024 (was €1,586)
- Gross operating margin +€57,543
up €57,543 (+366.9%), from €15,683 to €73,226
- Taxes +€11,134
up €11,134 (+285.3%), from €3,903 to €15,037
- Depreciation +€4,351
up €4,351 (+534.0%), from €815 to €5,166
- Financial charges +€1,801
up €1,801 (+7998.4%), from €23 to €1,824
- Financial income +€1,746
up €1,746 (+17456200.0%), from €0 to €1,746
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 | €26,091 | €106,986 | +€80,895 | +310.0% |
| Formation expenses | 20 | €652 | - | -€652 | |
| Fixed assets | 21/28 | €1,018 | €61,077 | +€60,059 | +5897.8% |
| Tangible fixed assets | 22/27 | €818 | €33,077 | +€32,259 | +3942.0% |
| Furniture and vehicles | 24 | €818 | €20,007 | +€19,189 | +2344.9% |
| Other tangible fixed assets | 26 | - | €13,070 | +€13,070 | |
| Financial fixed assets | 28 | €200 | €28,000 | +€27,800 | +13900.0% |
| Current assets | 29/58 | €24,421 | €45,909 | +€21,488 | +88.0% |
| Amounts receivable within one year | 40/41 | €4,522 | €42,944 | +€38,422 | +849.6% |
| Trade receivables | 40 | €4,522 | €21,412 | +€16,890 | +373.5% |
| Other amounts receivable | 41 | - | €21,532 | +€21,532 | |
| Cash at bank and in hand | 54/58 | €19,899 | €848 | -€19,051 | -95.7% |
| Deferred charges and accrued income | 490/1 | - | €2,116 | +€2,116 | |
| Total equity and liabilities | 10/49 | €26,091 | €106,986 | +€80,895 | +310.0% |
| Equity | 10/15 | €10,522 | €62,444 | +€51,922 | +493.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €10,000 | €61,000 | +€51,000 | +510.0% |
| Distributable reserves | 133 | €10,000 | €61,000 | +€51,000 | +510.0% |
| Profit (loss) carried forward | 14 | €22 | €944 | +€922 | +4264.9% |
| Amounts payable | 17/49 | €15,570 | €44,542 | +€28,973 | +186.1% |
| Amounts payable after more than one year | 17 | - | €16,467 | +€16,467 | |
| Financial debts | 170/4 | - | €16,467 | +€16,467 | |
| Amounts payable within one year | 42/48 | €15,570 | €28,076 | +€12,506 | +80.3% |
| Current portion of amounts payable after more than one year | 42 | - | €3,865 | +€3,865 | |
| Financial debts | 43 | €683 | - | -€683 | |
| Credit institutions | 430/8 | €683 | - | -€683 | |
| Trade debts | 44 | €4,036 | €3,187 | -€848 | -21.0% |
| Suppliers | 440/4 | €4,036 | €3,187 | -€848 | -21.0% |
| Taxes, remuneration and social security | 45 | €9,264 | €21,024 | +€11,759 | +126.9% |
| Taxes | 450/3 | €9,264 | €18,024 | +€8,759 | +94.5% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €1,586 | - | -€1,586 | |
| Remuneration, social security and pensions | 62 | €921 | €960 | +€38 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €815 | €5,166 | +€4,351 | +534.0% |
| Other operating charges | 640/8 | - | €63 | +€63 | |
| Gross operating margin | 9900 | €15,683 | €73,226 | +€57,543 | +366.9% |
| Operating profit (loss) | 9901 | €13,947 | €67,037 | +€53,090 | +380.6% |
| Financial income | 75/76B | €0 | €1,746 | +€1,746 | +17456200.0% |
| Recurring financial income | 75 | €0 | €1,746 | +€1,746 | +17456200.0% |
| Financial charges | 65/66B | €23 | €1,824 | +€1,801 | +7998.4% |
| Recurring financial charges | 65 | €23 | €1,824 | +€1,801 | +7998.4% |
| Profit (loss) for the period before taxes | 9903 | €13,925 | €66,959 | +€53,034 | +380.9% |
| Income taxes | 67/77 | €3,903 | €15,037 | +€11,134 | +285.3% |
| Profit (loss) for the period | 9904 | €10,022 | €51,922 | +€41,900 | +418.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,022 | €51,922 | +€41,900 | +418.1% |
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.