HYPNAUX: 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.
HYPNAUX
Largest movements
- Cash +€84,923
up €84,923 (+52.5%), from €161,621 to €246,544
mainly Net result for the year (+€86,757) and Deferred charges and accrued income (+€42,179)
- Deferred charges and accrued income -€42,179
down €42,179 (-98.5%), from €42,809 to €631
- Current investments +€30,000
new in 2025: €30,000
- Tangible fixed assets -€14,411
down €14,411 (-23.4%), from €61,673 to €47,263
- Receivables within one year +€7,850
new in 2025: €7,850
- Reserves +€74,000
up €74,000 (+74.0%), from €100,000 to €174,000
- Profit (loss) carried forward +€12,757
up €12,757 (+15.4%), from €83,002 to €95,759
- Debts after one year -€10,354
down €10,354 (-47.0%), from €22,045 to €11,690
- Tax, wage and social debts -€7,734
down €7,734 (-17.2%), from €45,000 to €37,266
- Gross operating margin -€18,313
down €18,313 (-10.7%), from €171,069 to €152,755
- Taxes -€4,486
down €4,486 (-10.3%), from €43,674 to €39,188
- Financial income +€2,292
new in 2025: €2,292
of which Non-recurring financial income: +€2,000
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 | €266,104 | €332,288 | +€66,184 | +24.9% |
| Fixed assets | 21/28 | €61,673 | €47,263 | -€14,411 | -23.4% |
| Tangible fixed assets | 22/27 | €61,673 | €47,263 | -€14,411 | -23.4% |
| Furniture and vehicles | 24 | €61,673 | €47,263 | -€14,411 | -23.4% |
| Current assets | 29/58 | €204,430 | €285,025 | +€80,595 | +39.4% |
| Amounts receivable within one year | 40/41 | - | €7,850 | +€7,850 | |
| Other amounts receivable | 41 | - | €7,850 | +€7,850 | |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €161,621 | €246,544 | +€84,923 | +52.5% |
| Deferred charges and accrued income | 490/1 | €42,809 | €631 | -€42,179 | -98.5% |
| Total equity and liabilities | 10/49 | €266,104 | €332,288 | +€66,184 | +24.9% |
| Equity | 10/15 | €184,002 | €270,759 | +€86,757 | +47.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €174,000 | +€74,000 | +74.0% |
| Distributable reserves | 133 | €100,000 | €174,000 | +€74,000 | +74.0% |
| Profit (loss) carried forward | 14 | €83,002 | €95,759 | +€12,757 | +15.4% |
| Amounts payable | 17/49 | €82,101 | €61,528 | -€20,573 | -25.1% |
| Amounts payable after more than one year | 17 | €22,045 | €11,690 | -€10,354 | -47.0% |
| Financial debts | 170/4 | €22,045 | €11,690 | -€10,354 | -47.0% |
| Amounts payable within one year | 42/48 | €59,957 | €49,770 | -€10,188 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €9,951 | €10,354 | +€403 | +4.0% |
| Trade debts | 44 | €2,926 | €2,150 | -€776 | -26.5% |
| Suppliers | 440/4 | €2,926 | €2,150 | -€776 | -26.5% |
| Taxes, remuneration and social security | 45 | €45,000 | €37,266 | -€7,734 | -17.2% |
| Taxes | 450/3 | €45,000 | €37,266 | -€7,734 | -17.2% |
| Other amounts payable | 47/48 | €2,080 | - | -€2,080 | |
| Accrued charges and deferred income | 492/3 | €99 | €68 | -€31 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,967 | €19,517 | -€1,450 | -6.9% |
| Other operating charges | 640/8 | €578 | €646 | +€68 | +11.8% |
| Non-recurring operating charges | 66A | - | €7,844 | +€7,844 | |
| Gross operating margin | 9900 | €171,069 | €152,755 | -€18,313 | -10.7% |
| Operating profit (loss) | 9901 | €149,524 | €124,749 | -€24,775 | -16.6% |
| Financial income | 75/76B | - | €2,292 | +€2,292 | |
| Recurring financial income | 75 | - | €292 | +€292 | |
| Non-recurring financial income | 76B | - | €2,000 | +€2,000 | |
| Financial charges | 65/66B | €1,641 | €1,096 | -€545 | -33.2% |
| Recurring financial charges | 65 | €1,641 | €1,096 | -€545 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €147,883 | €125,945 | -€21,938 | -14.8% |
| Income taxes | 67/77 | €43,674 | €39,188 | -€4,486 | -10.3% |
| Profit (loss) for the period | 9904 | €104,209 | €86,757 | -€17,452 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €104,209 | €86,757 | -€17,452 | -16.7% |
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 26 October 2026 via checked.be.