HYPNOPS: 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.
HYPNOPS
Largest movements
- Current investments +€300,000
new in 2025: €300,000
- Cash -€250,685
down €250,685 (-39.8%), from €630,290 to €379,604
mainly Current investments (-€300,000) and Investment in fixed assets (net) (-€56,178)
- Tangible fixed assets +€47,280
up €47,280 (+54344.6%), from €87 to €47,367
of which Furniture and vehicles: +€45,058
- Receivables within one year +€14,194
up €14,194 (+11.9%), from €119,570 to €133,764
- Reserves +€150,787
up €150,787 (+24.0%), from €628,424 to €779,211
of which Distributable reserves: +€150,787
- Other debts -€38,790
down €38,790 (-45.4%), from €85,472 to €46,682
- Gross operating margin +€19,017
up €19,017 (+7.5%), from €255,238 to €274,254
- Depreciation +€8,811
up €8,811 (+10127.9%), from €87 to €8,898
- Financial charges +€3,645
up €3,645 (+433.5%), from €841 to €4,486
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 | €752,006 | €864,659 | +€112,653 | +15.0% |
| Fixed assets | 21/28 | €87 | €47,367 | +€47,280 | +54344.6% |
| Tangible fixed assets | 22/27 | €87 | €47,367 | +€47,280 | +54344.6% |
| Plant, machinery and equipment | 23 | €87 | €2,309 | +€2,222 | +2553.9% |
| Furniture and vehicles | 24 | €0 | €45,058 | +€45,058 | |
| Current assets | 29/58 | €751,919 | €817,293 | +€65,373 | +8.7% |
| Amounts receivable within one year | 40/41 | €119,570 | €133,764 | +€14,194 | +11.9% |
| Trade receivables | 40 | €119,570 | €133,764 | +€14,194 | +11.9% |
| Current investments | 50/53 | - | €300,000 | +€300,000 | |
| Cash at bank and in hand | 54/58 | €630,290 | €379,604 | -€250,685 | -39.8% |
| Deferred charges and accrued income | 490/1 | €2,060 | €3,925 | +€1,865 | +90.5% |
| Total equity and liabilities | 10/49 | €752,006 | €864,659 | +€112,653 | +15.0% |
| Equity | 10/15 | €647,024 | €797,811 | +€150,787 | +23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €628,424 | €779,211 | +€150,787 | +24.0% |
| Tax-exempt reserves | 132 | €378 | €378 | = | 0.0% |
| Distributable reserves | 133 | €628,047 | €778,834 | +€150,787 | +24.0% |
| Amounts payable | 17/49 | €104,982 | €66,848 | -€38,134 | -36.3% |
| Amounts payable within one year | 42/48 | €104,948 | €66,848 | -€38,100 | -36.3% |
| Financial debts | 43 | €295 | - | -€295 | |
| Credit institutions | 430/8 | €295 | - | -€295 | |
| Trade debts | 44 | €58 | €224 | +€166 | +283.5% |
| Suppliers | 440/4 | €58 | €224 | +€166 | +283.5% |
| Taxes, remuneration and social security | 45 | €19,123 | €19,943 | +€820 | +4.3% |
| Taxes | 450/3 | €19,123 | €19,943 | +€820 | +4.3% |
| Other amounts payable | 47/48 | €85,472 | €46,682 | -€38,790 | -45.4% |
| Accrued charges and deferred income | 492/3 | €34 | - | -€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87 | €8,898 | +€8,811 | +10127.9% |
| Other operating charges | 640/8 | €782 | €613 | -€169 | -21.6% |
| Gross operating margin | 9900 | €255,238 | €274,254 | +€19,017 | +7.5% |
| Operating profit (loss) | 9901 | €254,368 | €264,743 | +€10,375 | +4.1% |
| Financial income | 75/76B | €4,464 | €7,011 | +€2,547 | +57.1% |
| Recurring financial income | 75 | €4,464 | €7,011 | +€2,547 | +57.1% |
| Financial charges | 65/66B | €841 | €4,486 | +€3,645 | +433.5% |
| Recurring financial charges | 65 | €841 | €4,486 | +€3,645 | +433.5% |
| Profit (loss) for the period before taxes | 9903 | €257,991 | €267,268 | +€9,277 | +3.6% |
| Income taxes | 67/77 | €78,695 | €81,181 | +€2,486 | +3.2% |
| Profit (loss) for the period | 9904 | €179,296 | €186,087 | +€6,791 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €179,296 | €186,087 | +€6,791 | +3.8% |
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 2 October 2026 via checked.be.