Hypo & Partners: 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.
Hypo & Partners
Largest movements
- Cash +€2,761
up €2,761 (+23.2%), from €11,888 to €14,649
mainly Other debts (+€25,293) and Depreciation (+€1,081)
- Tangible fixed assets +€1,806
up €1,806 (+90.8%), from €1,990 to €3,796
- Other debts +€25,293
up €25,293 (+31.6%), from €80,000 to €105,293
- Accrued charges and deferred income -€10,423
down €10,423 (-59.9%), from €17,398 to €6,976
- Profit (loss) carried forward -€7,963
down €7,963 (-21.5%), from -€36,966 to -€44,929
- Trade debts -€2,295
down €2,295 (-64.3%), from €3,569 to €1,274
- Gross operating margin +€16,187
up €16,187 (+20.0%), from €81,109 to €97,296
- Staff costs -€7,268
down €7,268 (-6.8%), from €107,017 to €99,748
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 | €103,309 | €108,504 | +€5,195 | +5.0% |
| Fixed assets | 21/28 | €1,990 | €3,796 | +€1,806 | +90.8% |
| Tangible fixed assets | 22/27 | €1,990 | €3,796 | +€1,806 | +90.8% |
| Furniture and vehicles | 24 | €1,990 | €3,796 | +€1,806 | +90.8% |
| Current assets | 29/58 | €101,319 | €104,707 | +€3,388 | +3.3% |
| Amounts receivable within one year | 40/41 | €88,080 | €88,738 | +€658 | +0.7% |
| Trade receivables | 40 | €88,080 | €88,738 | +€658 | +0.7% |
| Cash at bank and in hand | 54/58 | €11,888 | €14,649 | +€2,761 | +23.2% |
| Deferred charges and accrued income | 490/1 | €1,351 | €1,321 | -€30 | -2.2% |
| Total equity and liabilities | 10/49 | €103,309 | €108,504 | +€5,195 | +5.0% |
| Equity | 10/15 | -€16,506 | -€24,469 | -€7,963 | -48.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,966 | -€44,929 | -€7,963 | -21.5% |
| Amounts payable | 17/49 | €119,815 | €132,972 | +€13,158 | +11.0% |
| Amounts payable within one year | 42/48 | €102,417 | €125,997 | +€23,580 | +23.0% |
| Trade debts | 44 | €3,569 | €1,274 | -€2,295 | -64.3% |
| Suppliers | 440/4 | €3,569 | €1,274 | -€2,295 | -64.3% |
| Taxes, remuneration and social security | 45 | €18,848 | €19,430 | +€582 | +3.1% |
| Taxes | 450/3 | €259 | €265 | +€6 | +2.3% |
| Remuneration and social security | 454/9 | €18,588 | €19,164 | +€576 | +3.1% |
| Other amounts payable | 47/48 | €80,000 | €105,293 | +€25,293 | +31.6% |
| Accrued charges and deferred income | 492/3 | €17,398 | €6,976 | -€10,423 | -59.9% |
| Remuneration, social security and pensions | 62 | €107,017 | €99,748 | -€7,268 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,509 | €1,081 | -€428 | -28.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €81,109 | €97,296 | +€16,187 | +20.0% |
| Operating profit (loss) | 9901 | -€27,804 | -€3,933 | +€23,871 | +85.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,510 | €3,700 | +€191 | +5.4% |
| Recurring financial charges | 65 | €3,510 | €3,700 | +€191 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | -€31,313 | -€7,633 | +€23,681 | +75.6% |
| Income taxes | 67/77 | €379 | €330 | -€49 | -13.0% |
| Profit (loss) for the period | 9904 | -€31,693 | -€7,963 | +€23,730 | +74.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,693 | -€7,963 | +€23,730 | +74.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.