HYPNOKINE: 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.
HYPNOKINE
Largest movements
- Cash +€44,996
up €44,996 (+104.9%), from €42,913 to €87,910
mainly Net result for the year (+€31,060) and Tax, wage and social debts (+€8,928)
- Deferred charges and accrued income -€8,570
down €8,570 (-62.3%), from €13,758 to €5,188
- Reserves +€31,060
up €31,060 (+176.7%), from €17,577 to €48,637
- Tax, wage and social debts +€8,928
up €8,928 (+318.1%), from €2,807 to €11,735
- Other debts -€2,390
down €2,390 (-12.3%), from €19,427 to €17,037
- Depreciation -€11,292
down €11,292 (-94.7%), from €11,923 to €631
- Gross operating margin +€10,203
up €10,203 (+26.0%), from €39,261 to €49,464
- Taxes +€8,025
up €8,025 (+112.9%), from €7,111 to €15,135
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 | €57,224 | €94,387 | +€37,163 | +64.9% |
| Fixed assets | 21/28 | €552 | €1,289 | +€737 | +133.4% |
| Tangible fixed assets | 22/27 | €552 | €1,289 | +€737 | +133.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €552 | €1,289 | +€737 | +133.4% |
| Current assets | 29/58 | €56,671 | €93,098 | +€36,426 | +64.3% |
| Cash at bank and in hand | 54/58 | €42,913 | €87,910 | +€44,996 | +104.9% |
| Deferred charges and accrued income | 490/1 | €13,758 | €5,188 | -€8,570 | -62.3% |
| Total equity and liabilities | 10/49 | €57,224 | €94,387 | +€37,163 | +64.9% |
| Equity | 10/15 | €34,901 | €65,102 | +€30,201 | +86.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,577 | €48,637 | +€31,060 | +176.7% |
| Distributable reserves | 133 | €17,577 | €48,637 | +€31,060 | +176.7% |
| Profit (loss) carried forward | 14 | €16,323 | €15,464 | -€859 | -5.3% |
| Amounts payable | 17/49 | €22,323 | €29,285 | +€6,962 | +31.2% |
| Amounts payable within one year | 42/48 | €22,323 | €29,285 | +€6,962 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €89 | €513 | +€424 | +473.9% |
| Suppliers | 440/4 | €89 | €513 | +€424 | +473.9% |
| Taxes, remuneration and social security | 45 | €2,807 | €11,735 | +€8,928 | +318.1% |
| Taxes | 450/3 | €2,807 | €11,735 | +€8,928 | +318.1% |
| Other amounts payable | 47/48 | €19,427 | €17,037 | -€2,390 | -12.3% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,923 | €631 | -€11,292 | -94.7% |
| Other operating charges | 640/8 | €886 | €946 | +€60 | +6.8% |
| Gross operating margin | 9900 | €39,261 | €49,464 | +€10,203 | +26.0% |
| Operating profit (loss) | 9901 | €26,452 | €47,887 | +€21,435 | +81.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,764 | €1,692 | -€73 | -4.1% |
| Recurring financial charges | 65 | €1,764 | €1,692 | -€73 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €24,688 | €46,195 | +€21,508 | +87.1% |
| Income taxes | 67/77 | €7,111 | €15,135 | +€8,025 | +112.9% |
| Profit (loss) for the period | 9904 | €17,577 | €31,060 | +€13,483 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,577 | €31,060 | +€13,483 | +76.7% |
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 11 October 2026 via checked.be.