HYPNOPSY: 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.
HYPNOPSY
Largest movements
- Cash +€5,218
up €5,218 (+452.0%), from €1,154 to €6,372
mainly Net result for the year (+€5,902) and Receivables within one year (+€2,634)
- Receivables within one year -€2,634
down €2,634 (-8.0%), from €33,046 to €30,412
- Trade debts -€5,822
down €5,822 (-94.9%), from €6,138 to €316
- Reserves +€5,700
up €5,700 (+51.6%), from €11,050 to €16,750
of which Distributable reserves: +€5,700
- Tax, wage and social debts +€2,504
up €2,504 (+140.4%), from €1,783 to €4,287
of which Taxes: +€2,856
- Gross operating margin +€6,940
up €6,940 (+261.0%), from €2,659 to €9,599
- Taxes +€2,363
up €2,363 (+479.2%), from €493 to €2,856
- Financial charges -€294
down €294 (-61.4%), from €479 to €185
- Other operating charges +€280
up €280 (+59.3%), from €472 to €753
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 | €34,200 | €36,784 | +€2,584 | +7.6% |
| Current assets | 29/58 | €34,200 | €36,784 | +€2,584 | +7.6% |
| Amounts receivable within one year | 40/41 | €33,046 | €30,412 | -€2,634 | -8.0% |
| Other amounts receivable | 41 | €33,046 | €30,412 | -€2,634 | -8.0% |
| Cash at bank and in hand | 54/58 | €1,154 | €6,372 | +€5,218 | +452.0% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €34,200 | €36,784 | +€2,584 | +7.6% |
| Equity | 10/15 | €26,279 | €32,181 | +€5,902 | +22.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Outside capital | 11 | €500 | €500 | = | 0.0% |
| Other | 1109/19 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €11,050 | €16,750 | +€5,700 | +51.6% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €11,000 | €16,700 | +€5,700 | +51.8% |
| Profit (loss) carried forward | 14 | €14,729 | €14,931 | +€202 | +1.4% |
| Amounts payable | 17/49 | €7,921 | €4,603 | -€3,318 | -41.9% |
| Amounts payable within one year | 42/48 | €7,921 | €4,603 | -€3,318 | -41.9% |
| Trade debts | 44 | €6,138 | €316 | -€5,822 | -94.9% |
| Suppliers | 440/4 | €6,138 | €316 | -€5,822 | -94.9% |
| Taxes, remuneration and social security | 45 | €1,783 | €4,287 | +€2,504 | +140.4% |
| Taxes | 450/3 | €493 | €3,349 | +€2,856 | +579.2% |
| Remuneration and social security | 454/9 | €1,290 | €938 | -€352 | -27.3% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Other operating charges | 640/8 | €472 | €753 | +€280 | +59.3% |
| Gross operating margin | 9900 | €2,659 | €9,599 | +€6,940 | +261.0% |
| Operating profit (loss) | 9901 | €2,186 | €8,846 | +€6,660 | +304.6% |
| Financial income | 75/76B | €96 | €97 | +€1 | +0.6% |
| Recurring financial income | 75 | €96 | €97 | +€1 | +0.6% |
| Financial charges | 65/66B | €479 | €185 | -€294 | -61.4% |
| Recurring financial charges | 65 | €479 | €185 | -€294 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | €1,803 | €8,758 | +€6,955 | +385.7% |
| Income taxes | 67/77 | €493 | €2,856 | +€2,363 | +479.2% |
| Profit (loss) for the period | 9904 | €1,310 | €5,902 | +€4,592 | +350.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,310 | €5,902 | +€4,592 | +350.5% |
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.