HYPNO-COACHING: 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.
HYPNO-COACHING
Largest movements
- Tangible fixed assets -€6,769
down €6,769 (-7.0%), from €97,031 to €90,262
of which Land and buildings: -€5,063
- Intangible fixed assets -€2,510
down €2,510 (-96.3%), from €2,606 to €96
- Receivables within one year +€1,949
up €1,949 (+76.1%), from €2,560 to €4,509
of which Trade receivables: +€1,949
- Current portion of long-term debt -€7,205
down €7,205 (-91.6%), from €7,869 to €664
- Profit (loss) carried forward -€2,698
down €2,698 (-7.2%), from €37,621 to €34,923
- Trade debts +€1,835
up €1,835 (+49.4%), from €3,712 to €5,547
- Other debts +€1,705
up €1,705 (+22.0%), from €7,749 to €9,454
- Depreciation -€4,413
down €4,413 (-32.2%), from €13,692 to €9,279
- Gross operating margin -€4,241
down €4,241 (-31.1%), from €13,635 to €9,394
- Other operating charges -€403
down €403 (-20.7%), from €1,947 to €1,544
- Financial charges -€304
down €304 (-47.2%), from €645 to €341
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 | €116,794 | €110,279 | -€6,515 | -5.6% |
| Fixed assets | 21/28 | €99,836 | €90,557 | -€9,279 | -9.3% |
| Intangible fixed assets | 21 | €2,606 | €96 | -€2,510 | -96.3% |
| Tangible fixed assets | 22/27 | €97,031 | €90,262 | -€6,769 | -7.0% |
| Land and buildings | 22 | €88,483 | €83,419 | -€5,063 | -5.7% |
| Furniture and vehicles | 24 | €4,925 | €3,675 | -€1,250 | -25.4% |
| Other tangible fixed assets | 26 | €3,623 | €3,167 | -€456 | -12.6% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €16,958 | €19,722 | +€2,764 | +16.3% |
| Amounts receivable within one year | 40/41 | €2,560 | €4,509 | +€1,949 | +76.1% |
| Trade receivables | 40 | €1,544 | €3,493 | +€1,949 | +126.3% |
| Other amounts receivable | 41 | €1,017 | €1,017 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,998 | €12,426 | +€428 | +3.6% |
| Deferred charges and accrued income | 490/1 | €2,400 | €2,786 | +€386 | +16.1% |
| Total equity and liabilities | 10/49 | €116,794 | €110,279 | -€6,515 | -5.6% |
| Equity | 10/15 | €94,249 | €91,551 | -€2,698 | -2.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €38,035 | €38,035 | = | 0.0% |
| Distributable reserves | 133 | €38,035 | €38,035 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,621 | €34,923 | -€2,698 | -7.2% |
| Amounts payable | 17/49 | €22,545 | €18,728 | -€3,817 | -16.9% |
| Amounts payable after more than one year | 17 | €664 | €0 | -€664 | -100.0% |
| Financial debts | 170/4 | €664 | €0 | -€664 | -100.0% |
| Amounts payable within one year | 42/48 | €21,865 | €18,704 | -€3,160 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €7,869 | €664 | -€7,205 | -91.6% |
| Trade debts | 44 | €3,712 | €5,547 | +€1,835 | +49.4% |
| Suppliers | 440/4 | €3,712 | €5,547 | +€1,835 | +49.4% |
| Taxes, remuneration and social security | 45 | €2,534 | €3,038 | +€504 | +19.9% |
| Taxes | 450/3 | €2,534 | €3,038 | +€504 | +19.9% |
| Other amounts payable | 47/48 | €7,749 | €9,454 | +€1,705 | +22.0% |
| Accrued charges and deferred income | 492/3 | €16 | €24 | +€8 | +49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,692 | €9,279 | -€4,413 | -32.2% |
| Other operating charges | 640/8 | €1,947 | €1,544 | -€403 | -20.7% |
| Gross operating margin | 9900 | €13,635 | €9,394 | -€4,241 | -31.1% |
| Operating profit (loss) | 9901 | -€2,004 | -€1,428 | +€576 | +28.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €645 | €341 | -€304 | -47.2% |
| Recurring financial charges | 65 | €645 | €341 | -€304 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,649 | -€1,769 | +€880 | +33.2% |
| Income taxes | 67/77 | €984 | €929 | -€54 | -5.5% |
| Profit (loss) for the period | 9904 | -€3,632 | -€2,698 | +€934 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,632 | -€2,698 | +€934 | +25.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.