HYPNOTIZED: 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.
HYPNOTIZED
Largest movements
- Cash -€22,492
down €22,492 (-80.2%), from €28,059 to €5,568
- Receivables within one year -€3,806
down €3,806 (-19.3%), from €19,701 to €15,895
of which Trade receivables: -€5,597
- Tangible fixed assets -€2,240
down €2,240 (-73.9%), from €3,033 to €793
- Deferred charges and accrued income -€1,440
down €1,440 (-54.4%), from €2,646 to €1,206
- Trade debts -€16,141
down €16,141 (-69.4%), from €23,256 to €7,115
- Tax, wage and social debts -€9,840
down €9,840 (-49.9%), from €19,711 to €9,871
of which Taxes: -€10,839
- Profit (loss) carried forward -€2,352
down €2,352 (-14.4%), from -€16,367 to -€18,719
- Advances received -€1,775
no longer reported in 2025 (was €1,775)
- Staff costs +€6,266
up €6,266 (+13.3%), from €47,147 to €53,414
- Gross operating margin +€4,515
up €4,515 (+9.3%), from €48,505 to €53,020
- Financial income +€1,713
up €1,713 (+1,189%), from €144 to €1,857
From the 2023 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,439 | €23,462 | -€29,977 | -56.1% |
| Fixed assets | 21/28 | €3,033 | €793 | -€2,240 | -73.9% |
| Tangible fixed assets | 22/27 | €3,033 | €793 | -€2,240 | -73.9% |
| Furniture and vehicles | 24 | €3,033 | €793 | -€2,240 | -73.9% |
| Current assets | 29/58 | €50,406 | €22,669 | -€27,737 | -55.0% |
| Amounts receivable within one year | 40/41 | €19,701 | €15,895 | -€3,806 | -19.3% |
| Trade receivables | 40 | €19,701 | €14,104 | -€5,597 | -28.4% |
| Other amounts receivable | 41 | - | €1,791 | +€1,791 | |
| Cash at bank and in hand | 54/58 | €28,059 | €5,568 | -€22,492 | -80.2% |
| Deferred charges and accrued income | 490/1 | €2,646 | €1,206 | -€1,440 | -54.4% |
| Total equity and liabilities | 10/49 | €53,439 | €23,462 | -€29,977 | -56.1% |
| Equity | 10/15 | €8,317 | €5,965 | -€2,352 | -28.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €6,092 | €6,092 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,092 | €6,092 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,367 | -€18,719 | -€2,352 | -14.4% |
| Amounts payable | 17/49 | €45,122 | €17,497 | -€27,625 | -61.2% |
| Amounts payable within one year | 42/48 | €45,122 | €17,497 | -€27,625 | -61.2% |
| Trade debts | 44 | €23,256 | €7,115 | -€16,141 | -69.4% |
| Suppliers | 440/4 | €23,256 | €7,115 | -€16,141 | -69.4% |
| Advances received on contracts in progress | 46 | €1,775 | - | -€1,775 | |
| Taxes, remuneration and social security | 45 | €19,711 | €9,871 | -€9,840 | -49.9% |
| Taxes | 450/3 | €13,757 | €2,918 | -€10,839 | -78.8% |
| Remuneration and social security | 454/9 | €5,954 | €6,953 | +€999 | +16.8% |
| Other amounts payable | 47/48 | €381 | €511 | +€130 | +34.2% |
| Remuneration, social security and pensions | 62 | €47,147 | €53,414 | +€6,266 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,215 | €1,741 | -€474 | -21.4% |
| Other operating charges | 640/8 | €775 | €818 | +€43 | +5.6% |
| Non-recurring operating charges | 66A | - | €29 | +€29 | |
| Gross operating margin | 9900 | €48,505 | €53,020 | +€4,515 | +9.3% |
| Operating profit (loss) | 9901 | -€1,632 | -€2,982 | -€1,350 | -82.8% |
| Financial income | 75/76B | €144 | €1,857 | +€1,713 | +1,189% |
| Recurring financial income | 75 | €144 | €1,857 | +€1,713 | +1,189% |
| Financial charges | 65/66B | €607 | €821 | +€214 | +35.2% |
| Recurring financial charges | 65 | €607 | €821 | +€214 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,095 | -€1,945 | +€149 | +7.1% |
| Income taxes | 67/77 | €238 | €187 | -€52 | -21.7% |
| Profit (loss) for the period | 9904 | -€2,333 | -€2,132 | +€201 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,333 | -€2,132 | +€201 | +8.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.