HYPNOS: 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.
HYPNOS
Largest movements
- Tangible fixed assets -€33,571
down €33,571 (-10.4%), from €323,285 to €289,714
of which Land and buildings: -€31,409
- Cash +€9,054
up €9,054 (+43.0%), from €21,042 to €30,096
mainly Net result for the year (+€69,325) and Current portion of long-term debt (+€58,151)
- Debts after one year -€113,776
down €113,776 (-34.9%), from €326,432 to €212,656
- Profit (loss) carried forward +€69,325
up €69,325 (+402.3%), from €17,230 to €86,555
- Current portion of long-term debt +€58,151
up €58,151 (+1287.0%), from €4,518 to €62,669
- Short-term financial debts -€14,872
down €14,872 (-17.0%), from €87,363 to €72,490
- Tax, wage and social debts -€10,107
down €10,107 (-42.1%), from €24,010 to €13,903
of which Taxes: -€7,331
- Staff costs -€33,290
down €33,290 (-100.0%), from €33,290 to €0
- Financial charges -€5,888
down €5,888 (-25.4%), from €23,160 to €17,272
- Depreciation -€5,304
down €5,304 (-12.5%), from €42,346 to €37,042
- Financial income +€3,299
up €3,299 (+442.1%), from €746 to €4,045
- Gross operating margin +€1,808
up €1,808 (+1.5%), from €122,693 to €124,501
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 | €555,772 | €536,484 | -€19,287 | -3.5% |
| Fixed assets | 21/28 | €323,735 | €289,714 | -€34,021 | -10.5% |
| Tangible fixed assets | 22/27 | €323,285 | €289,714 | -€33,571 | -10.4% |
| Land and buildings | 22 | €310,836 | €279,427 | -€31,409 | -10.1% |
| Plant, machinery and equipment | 23 | €8,766 | €8,758 | -€8 | -0.1% |
| Furniture and vehicles | 24 | €3,682 | €1,528 | -€2,154 | -58.5% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €450 | €0 | -€450 | -100.0% |
| Current assets | 29/58 | €232,037 | €246,770 | +€14,734 | +6.3% |
| Stocks and contracts in progress | 3 | €149,630 | €149,530 | -€100 | -0.1% |
| Stocks | 30/36 | €149,630 | €149,530 | -€100 | -0.1% |
| Amounts receivable within one year | 40/41 | €61,365 | €63,591 | +€2,226 | +3.6% |
| Trade receivables | 40 | €20,635 | €26,250 | +€5,615 | +27.2% |
| Other amounts receivable | 41 | €40,731 | €37,341 | -€3,390 | -8.3% |
| Cash at bank and in hand | 54/58 | €21,042 | €30,096 | +€9,054 | +43.0% |
| Deferred charges and accrued income | 490/1 | €0 | €3,554 | +€3,554 | |
| Total equity and liabilities | 10/49 | €555,772 | €536,484 | -€19,287 | -3.5% |
| Equity | 10/15 | €92,090 | €161,414 | +€69,325 | +75.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,260 | €56,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €54,400 | €54,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,230 | €86,555 | +€69,325 | +402.3% |
| Amounts payable | 17/49 | €463,682 | €375,070 | -€88,612 | -19.1% |
| Amounts payable after more than one year | 17 | €326,432 | €212,656 | -€113,776 | -34.9% |
| Financial debts | 170/4 | €326,432 | €212,656 | -€113,776 | -34.9% |
| Amounts payable within one year | 42/48 | €137,250 | €162,414 | +€25,164 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €4,518 | €62,669 | +€58,151 | +1287.0% |
| Financial debts | 43 | €87,363 | €72,490 | -€14,872 | -17.0% |
| Credit institutions | 430/8 | €87,363 | €72,490 | -€14,872 | -17.0% |
| Trade debts | 44 | €21,359 | €13,352 | -€8,008 | -37.5% |
| Suppliers | 440/4 | €21,359 | €13,352 | -€8,008 | -37.5% |
| Taxes, remuneration and social security | 45 | €24,010 | €13,903 | -€10,107 | -42.1% |
| Taxes | 450/3 | €18,776 | €11,445 | -€7,331 | -39.0% |
| Remuneration and social security | 454/9 | €5,234 | €2,458 | -€2,776 | -53.0% |
| Remuneration, social security and pensions | 62 | €33,290 | €0 | -€33,290 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,346 | €37,042 | -€5,304 | -12.5% |
| Other operating charges | 640/8 | €5,850 | €6,076 | +€226 | +3.9% |
| Non-recurring operating charges | 66A | €68,439 | €0 | -€68,439 | -100.0% |
| Gross operating margin | 9900 | €122,693 | €124,501 | +€1,808 | +1.5% |
| Operating profit (loss) | 9901 | -€27,232 | €81,383 | +€108,615 | |
| Financial income | 75/76B | €746 | €4,045 | +€3,299 | +442.1% |
| Recurring financial income | 75 | €746 | €4,045 | +€3,299 | +442.1% |
| Financial charges | 65/66B | €23,160 | €17,272 | -€5,888 | -25.4% |
| Recurring financial charges | 65 | €23,160 | €17,272 | -€5,888 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | -€49,646 | €68,156 | +€117,802 | |
| Income taxes | 67/77 | €277 | -€1,169 | -€1,446 | |
| Profit (loss) for the period | 9904 | -€49,923 | €69,325 | +€119,248 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,923 | €69,325 | +€119,248 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.