HYPO&co: 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&co
Largest movements
- Tangible fixed assets -€13,977
down €13,977 (-57.2%), from €24,445 to €10,468
of which Furniture and vehicles: -€13,735
- Receivables within one year +€10,990
up €10,990 (+323%), from €3,400 to €14,390
- Intangible fixed assets -€3,451
down €3,451 (-27.4%), from €12,590 to €9,139
- Deferred charges and accrued income +€3,414
up €3,414 (+259%), from €1,317 to €4,731
- Cash -€3,314
down €3,314 (-4.8%), from €68,902 to €65,588
mainly Contributions, distributions and other (-€87,000) and Receivables within one year (-€10,990)
- Reserves -€50,000
down €50,000 (-96.4%), from €51,860 to €1,860
of which Distributable reserves: -€50,000
- Other debts +€41,599
up €41,599 (+168%), from €24,697 to €66,296
- Tax, wage and social debts +€12,170
up €12,170 (+599%), from €2,030 to €14,200
- Current portion of long-term debt -€7,579
no longer reported in 2025 (was €7,579)
- Profit (loss) carried forward -€2,357
down €2,357 (-56.9%), from €4,143 to €1,786
- Taxes +€5,580
up €5,580 (+64.7%), from €8,630 to €14,210
- Gross operating margin +€5,399
up €5,399 (+8.7%), from €61,827 to €67,226
- Depreciation -€1,665
down €1,665 (-8.6%), from €19,373 to €17,708
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 | €110,653 | €104,315 | -€6,338 | -5.7% |
| Fixed assets | 21/28 | €37,035 | €19,606 | -€17,428 | -47.1% |
| Intangible fixed assets | 21 | €12,590 | €9,139 | -€3,451 | -27.4% |
| Tangible fixed assets | 22/27 | €24,445 | €10,468 | -€13,977 | -57.2% |
| Furniture and vehicles | 24 | €22,517 | €8,782 | -€13,735 | -61.0% |
| Other tangible fixed assets | 26 | €1,927 | €1,685 | -€242 | -12.6% |
| Current assets | 29/58 | €73,619 | €84,709 | +€11,090 | +15.1% |
| Amounts receivable within one year | 40/41 | €3,400 | €14,390 | +€10,990 | +323% |
| Other amounts receivable | 41 | €3,400 | €14,390 | +€10,990 | +323% |
| Cash at bank and in hand | 54/58 | €68,902 | €65,588 | -€3,314 | -4.8% |
| Deferred charges and accrued income | 490/1 | €1,317 | €4,731 | +€3,414 | +259% |
| Total equity and liabilities | 10/49 | €110,653 | €104,315 | -€6,338 | -5.7% |
| Equity | 10/15 | €74,603 | €22,246 | -€52,357 | -70.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,860 | €1,860 | -€50,000 | -96.4% |
| 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 | €50,000 | - | -€50,000 | |
| Profit (loss) carried forward | 14 | €4,143 | €1,786 | -€2,357 | -56.9% |
| Amounts payable | 17/49 | €36,051 | €82,069 | +€46,019 | +128% |
| Amounts payable within one year | 42/48 | €36,051 | €82,069 | +€46,019 | +128% |
| Current portion of amounts payable after more than one year | 42 | €7,579 | - | -€7,579 | |
| Trade debts | 44 | €1,745 | €1,574 | -€171 | -9.8% |
| Suppliers | 440/4 | €1,745 | €1,574 | -€171 | -9.8% |
| Taxes, remuneration and social security | 45 | €2,030 | €14,200 | +€12,170 | +599% |
| Taxes | 450/3 | €2,030 | €14,200 | +€12,170 | +599% |
| Other amounts payable | 47/48 | €24,697 | €66,296 | +€41,599 | +168% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,373 | €17,708 | -€1,665 | -8.6% |
| Other operating charges | 640/8 | €517 | €572 | +€55 | +10.6% |
| Gross operating margin | 9900 | €61,827 | €67,226 | +€5,399 | +8.7% |
| Operating profit (loss) | 9901 | €41,937 | €48,946 | +€7,009 | +16.7% |
| Financial charges | 65/66B | €304 | €93 | -€211 | -69.4% |
| Recurring financial charges | 65 | €304 | €93 | -€211 | -69.4% |
| Profit (loss) for the period before taxes | 9903 | €41,633 | €48,853 | +€7,220 | +17.3% |
| Income taxes | 67/77 | €8,630 | €14,210 | +€5,580 | +64.7% |
| Profit (loss) for the period | 9904 | €33,003 | €34,643 | +€1,640 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,003 | €34,643 | +€1,640 | +5.0% |
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 15 October 2026 via checked.be.