HYPO ASSUR: 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.
HYPO ASSUR
Largest movements
- Receivables after one year -€387,863
down €387,863 (-100%), from €387,863 to €0
- Current investments +€250,000
new in 2025: €250,000
- Tangible fixed assets +€35,406
up €35,406 (+10,865%), from €326 to €35,732
- Cash +€34,382
up €34,382 (+280%), from €12,298 to €46,681
mainly Receivables after one year (+€387,863) and Other debts (+€39,471)
- Receivables within one year +€9,627
up €9,627 (+33.0%), from €29,202 to €38,829
- Reserves -€114,238
down €114,238 (-31.1%), from €366,923 to €252,685
- Other debts +€39,471
new in 2025: €39,471
- Profit (loss) carried forward +€15,217
up €15,217, from -€15,217 to €0
- Trade debts +€12,756
up €12,756 (+128%), from €9,957 to €22,713
- Tax, wage and social debts -€7,486
down €7,486 (-25.3%), from €29,532 to €22,046
of which Remuneration and social security: -€4,317
- Staff costs -€21,181
down €21,181 (-15.1%), from €140,122 to €118,941
- Gross operating margin +€8,482
up €8,482 (+6.2%), from €135,860 to €144,343
- Financial income -€5,351
down €5,351 (-37.7%), from €14,191 to €8,841
- Taxes +€3,424
up €3,424 (+275%), from €1,246 to €4,670
- Other operating charges +€2,211
up €2,211 (+66.9%), from €3,304 to €5,515
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.
Derived cash bridge
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 | €435,372 | €377,415 | -€57,957 | -13.3% |
| Fixed assets | 21/28 | €326 | €35,732 | +€35,406 | +10,865% |
| Tangible fixed assets | 22/27 | €326 | €35,732 | +€35,406 | +10,865% |
| Furniture and vehicles | 24 | €326 | €35,732 | +€35,406 | +10,865% |
| Current assets | 29/58 | €435,046 | €341,683 | -€93,363 | -21.5% |
| Amounts receivable after more than one year | 29 | €387,863 | €0 | -€387,863 | -100% |
| Other amounts receivable | 291 | €387,863 | €0 | -€387,863 | -100% |
| Amounts receivable within one year | 40/41 | €29,202 | €38,829 | +€9,627 | +33.0% |
| Other amounts receivable | 41 | €29,202 | €38,829 | +€9,627 | +33.0% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €12,298 | €46,681 | +€34,382 | +280% |
| Deferred charges and accrued income | 490/1 | €5,683 | €6,173 | +€490 | +8.6% |
| Total equity and liabilities | 10/49 | €435,372 | €377,415 | -€57,957 | -13.3% |
| Equity | 10/15 | €381,294 | €282,272 | -€99,022 | -26.0% |
| Contributions | 10/11 | €29,587 | €29,587 | = | 0.0% |
| Reserves | 13 | €366,923 | €252,685 | -€114,238 | -31.1% |
| Distributable reserves | 133 | €366,923 | €252,685 | -€114,238 | -31.1% |
| Profit (loss) carried forward | 14 | -€15,217 | €0 | +€15,217 | |
| Amounts payable | 17/49 | €54,078 | €95,143 | +€41,065 | +75.9% |
| Amounts payable within one year | 42/48 | €53,728 | €95,143 | +€41,415 | +77.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €14,239 | €10,913 | -€3,326 | -23.4% |
| Credit institutions | 430/8 | €1,129 | €10,913 | +€9,784 | +867% |
| Other loans | 439 | €13,110 | - | -€13,110 | |
| Trade debts | 44 | €9,957 | €22,713 | +€12,756 | +128% |
| Suppliers | 440/4 | €9,957 | €22,713 | +€12,756 | +128% |
| Taxes, remuneration and social security | 45 | €29,532 | €22,046 | -€7,486 | -25.3% |
| Taxes | 450/3 | €7,619 | €4,449 | -€3,169 | -41.6% |
| Remuneration and social security | 454/9 | €21,914 | €17,597 | -€4,317 | -19.7% |
| Other amounts payable | 47/48 | - | €39,471 | +€39,471 | |
| Accrued charges and deferred income | 492/3 | €350 | €0 | -€350 | -100% |
| Remuneration, social security and pensions | 62 | €140,122 | €118,941 | -€21,181 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €462 | €2,544 | +€2,082 | +451% |
| Other operating charges | 640/8 | €3,304 | €5,515 | +€2,211 | +66.9% |
| Gross operating margin | 9900 | €135,860 | €144,343 | +€8,482 | +6.2% |
| Operating profit (loss) | 9901 | -€8,027 | €17,343 | +€25,370 | |
| Financial income | 75/76B | €14,191 | €8,841 | -€5,351 | -37.7% |
| Recurring financial income | 75 | €14,191 | €8,841 | -€5,351 | -37.7% |
| Financial charges | 65/66B | €278 | €350 | +€71 | +25.6% |
| Recurring financial charges | 65 | €278 | €350 | +€71 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €5,886 | €25,834 | +€19,948 | +339% |
| Income taxes | 67/77 | €1,246 | €4,670 | +€3,424 | +275% |
| Profit (loss) for the period | 9904 | €4,640 | €21,164 | +€16,524 | +356% |
| Profit (loss) for the period to be appropriated | 9905 | €4,640 | €21,164 | +€16,524 | +356% |
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 22 October 2026 via checked.be.