HYPO CONSULT: 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 CONSULT
Largest movements
- Current investments -€252,283
down €252,283 (-100%), from €252,283 to €0
- Receivables after one year +€150,000
new in 2025: €150,000
- Cash +€108,625
up €108,625 (+80.0%), from €135,749 to €244,374
mainly Current investments (+€252,283) and Depreciation (+€83,399)
- Receivables within one year -€73,408
down €73,408 (-40.4%), from €181,631 to €108,223
of which Other amounts receivable: -€63,138
- Tangible fixed assets -€72,846
down €72,846 (-6.4%), from €1.1m to €1.1m
of which Land and buildings: -€49,817
- Other debts -€78,702
down €78,702 (-71.5%), from €110,025 to €31,322
- Debts after one year -€58,584
down €58,584 (-3.9%), from €1.5m to €1.4m
- Reserves +€51,432
up €51,432 (+17.1%), from €301,048 to €352,480
of which Distributable reserves: +€75,000
- Current portion of long-term debt -€37,306
down €37,306 (-38.0%), from €98,067 to €60,760
- Tax, wage and social debts -€26,850
down €26,850 (-90.6%), from €29,651 to €2,801
of which Taxes: -€28,196
- Gross operating margin -€97,990
down €97,990 (-32.4%), from €302,563 to €204,573
- Depreciation -€42,101
down €42,101 (-33.5%), from €125,500 to €83,399
- Financial charges -€32,178
down €32,178 (-70.5%), from €45,659 to €13,481
- Other operating charges -€4,852
down €4,852 (-19.4%), from €25,052 to €20,200
- Financial income +€4,602
up €4,602 (+48.7%), from €9,456 to €14,058
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 | €2,045,915 | €1,906,362 | -€139,553 | -6.8% |
| Fixed assets | 21/28 | €1,474,119 | €1,401,273 | -€72,846 | -4.9% |
| Tangible fixed assets | 22/27 | €1,129,460 | €1,056,614 | -€72,846 | -6.4% |
| Land and buildings | 22 | €1,015,820 | €966,003 | -€49,817 | -4.9% |
| Plant, machinery and equipment | 23 | €41,501 | €34,483 | -€7,019 | -16.9% |
| Furniture and vehicles | 24 | €47,641 | €30,889 | -€16,751 | -35.2% |
| Other tangible fixed assets | 26 | €24,498 | €25,239 | +€740 | +3.0% |
| Financial fixed assets | 28 | €344,659 | €344,659 | = | 0.0% |
| Current assets | 29/58 | €571,795 | €505,089 | -€66,707 | -11.7% |
| Amounts receivable after more than one year | 29 | - | €150,000 | +€150,000 | |
| Other amounts receivable | 291 | - | €150,000 | +€150,000 | |
| Amounts receivable within one year | 40/41 | €181,631 | €108,223 | -€73,408 | -40.4% |
| Trade receivables | 40 | €10,270 | €0 | -€10,270 | -100% |
| Other amounts receivable | 41 | €171,361 | €108,223 | -€63,138 | -36.8% |
| Current investments | 50/53 | €252,283 | €0 | -€252,283 | -100% |
| Cash at bank and in hand | 54/58 | €135,749 | €244,374 | +€108,625 | +80.0% |
| Deferred charges and accrued income | 490/1 | €2,133 | €2,492 | +€359 | +16.8% |
| Total equity and liabilities | 10/49 | €2,045,915 | €1,906,362 | -€139,553 | -6.8% |
| Equity | 10/15 | €307,254 | €358,685 | +€51,432 | +16.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €301,048 | €352,480 | +€51,432 | +17.1% |
| Tax-exempt reserves | 132 | €91,095 | €67,527 | -€23,568 | -25.9% |
| Distributable reserves | 133 | €209,953 | €284,953 | +€75,000 | +35.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €3,360 | €8,500 | +€5,140 | +153% |
| Deferred taxes | 168 | €3,360 | €8,500 | +€5,140 | +153% |
| Amounts payable | 17/49 | €1,735,301 | €1,539,176 | -€196,125 | -11.3% |
| Amounts payable after more than one year | 17 | €1,487,257 | €1,428,673 | -€58,584 | -3.9% |
| Financial debts | 170/4 | €1,487,257 | €1,428,673 | -€58,584 | -3.9% |
| Amounts payable within one year | 42/48 | €248,044 | €110,503 | -€137,541 | -55.5% |
| Current portion of amounts payable after more than one year | 42 | €98,067 | €60,760 | -€37,306 | -38.0% |
| Trade debts | 44 | €2,138 | €15,619 | +€13,481 | +631% |
| Suppliers | 440/4 | €2,138 | €15,619 | +€13,481 | +631% |
| Advances received on contracts in progress | 46 | €8,164 | €0 | -€8,164 | -100% |
| Taxes, remuneration and social security | 45 | €29,651 | €2,801 | -€26,850 | -90.6% |
| Taxes | 450/3 | €29,023 | €827 | -€28,196 | -97.2% |
| Remuneration and social security | 454/9 | €628 | €1,974 | +€1,347 | +215% |
| Other amounts payable | 47/48 | €110,025 | €31,322 | -€78,702 | -71.5% |
| Remuneration, social security and pensions | 62 | €14,581 | €11,947 | -€2,634 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,500 | €83,399 | -€42,101 | -33.5% |
| Other operating charges | 640/8 | €25,052 | €20,200 | -€4,852 | -19.4% |
| Gross operating margin | 9900 | €302,563 | €204,573 | -€97,990 | -32.4% |
| Operating profit (loss) | 9901 | €137,429 | €89,026 | -€48,403 | -35.2% |
| Financial income | 75/76B | €9,456 | €14,058 | +€4,602 | +48.7% |
| Recurring financial income | 75 | €9,456 | €14,058 | +€4,602 | +48.7% |
| Financial charges | 65/66B | €45,659 | €13,481 | -€32,178 | -70.5% |
| Recurring financial charges | 65 | €45,659 | €13,481 | -€32,178 | -70.5% |
| Profit (loss) for the period before taxes | 9903 | €101,226 | €89,603 | -€11,623 | -11.5% |
| Transfer from deferred taxes | 780 | €896 | €3,910 | +€3,014 | +336% |
| Income taxes | 67/77 | €34,868 | €33,031 | -€1,837 | -5.3% |
| Profit (loss) for the period | 9904 | €67,254 | €60,481 | -€6,773 | -10.1% |
| Transfer from tax-exempt reserves | 789 | €3,285 | €14,518 | +€11,233 | +342% |
| Profit (loss) for the period to be appropriated | 9905 | €70,540 | €75,000 | +€4,460 | +6.3% |
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 16 October 2026 via checked.be.