HypoJo: 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.
HypoJo
Largest movements
- Receivables within one year -€145,387
down €145,387 (-87.0%), from €167,078 to €21,691
of which Other amounts receivable: -€126,554
- Financial fixed assets +€88,340
new in 2025: €88,340
- Cash +€22,206
up €22,206 (+1375.8%), from €1,614 to €23,820
mainly Receivables within one year (+€145,387) and Net result for the year (+€33,985)
- Tangible fixed assets +€17,352
up €17,352 (+921.3%), from €1,884 to €19,236
of which Furniture and vehicles: +€17,136
- Reserves -€60,812
down €60,812 (-42.4%), from €143,258 to €82,445
- Debts after one year +€29,701
up €29,701 (+3934.0%), from €755 to €30,456
- Current portion of long-term debt +€13,371
up €13,371 (+1074.4%), from €1,244 to €14,616
- Financial income -€5,794
down €5,794 (-98.4%), from €5,889 to €95
- Gross operating margin +€4,422
up €4,422 (+9.2%), from €47,859 to €52,281
- Write-downs -€3,216
down €3,216 (-75.0%), from €4,288 to €1,072
- Taxes +€2,294
up €2,294 (+23.1%), from €9,925 to €12,219
- Financial charges +€562
up €562 (+37.7%), from €1,493 to €2,055
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 | €173,179 | €155,227 | -€17,952 | -10.4% |
| Fixed assets | 21/28 | €3,474 | €108,566 | +€105,091 | +3025.0% |
| Intangible fixed assets | 21 | €1,591 | €990 | -€601 | -37.8% |
| Tangible fixed assets | 22/27 | €1,884 | €19,236 | +€17,352 | +921.3% |
| Plant, machinery and equipment | 23 | €1,884 | €2,100 | +€216 | +11.5% |
| Furniture and vehicles | 24 | - | €17,136 | +€17,136 | |
| Financial fixed assets | 28 | - | €88,340 | +€88,340 | |
| Current assets | 29/58 | €169,705 | €46,662 | -€123,044 | -72.5% |
| Amounts receivable after more than one year | 29 | €1,000 | €1,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €167,078 | €21,691 | -€145,387 | -87.0% |
| Trade receivables | 40 | €32,476 | €13,643 | -€18,832 | -58.0% |
| Other amounts receivable | 41 | €134,602 | €8,048 | -€126,554 | -94.0% |
| Cash at bank and in hand | 54/58 | €1,614 | €23,820 | +€22,206 | +1375.8% |
| Deferred charges and accrued income | 490/1 | €13 | €151 | +€137 | +1039.9% |
| Total equity and liabilities | 10/49 | €173,179 | €155,227 | -€17,952 | -10.4% |
| Equity | 10/15 | €145,758 | €84,945 | -€60,812 | -41.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €143,258 | €82,445 | -€60,812 | -42.4% |
| Distributable reserves | 133 | €143,258 | €82,445 | -€60,812 | -42.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €27,421 | €70,282 | +€42,860 | +156.3% |
| Amounts payable after more than one year | 17 | €755 | €30,456 | +€29,701 | +3934.0% |
| Financial debts | 170/4 | €755 | €30,456 | +€29,701 | +3934.0% |
| Amounts payable within one year | 42/48 | €26,666 | €39,825 | +€13,159 | +49.3% |
| Current portion of amounts payable after more than one year | 42 | €1,244 | €14,616 | +€13,371 | +1074.4% |
| Trade debts | 44 | €3,492 | €2,217 | -€1,276 | -36.5% |
| Suppliers | 440/4 | €3,492 | €2,217 | -€1,276 | -36.5% |
| Taxes, remuneration and social security | 45 | €21,929 | €22,993 | +€1,064 | +4.8% |
| Taxes | 450/3 | €21,929 | €22,993 | +€1,064 | +4.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,534 | €2,009 | +€475 | +30.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,288 | €1,072 | -€3,216 | -75.0% |
| Other operating charges | 640/8 | €1,134 | €1,036 | -€98 | -8.6% |
| Gross operating margin | 9900 | €47,859 | €52,281 | +€4,422 | +9.2% |
| Operating profit (loss) | 9901 | €40,903 | €48,164 | +€7,261 | +17.8% |
| Financial income | 75/76B | €5,889 | €95 | -€5,794 | -98.4% |
| Recurring financial income | 75 | €5,889 | €95 | -€5,794 | -98.4% |
| Financial charges | 65/66B | €1,493 | €2,055 | +€562 | +37.7% |
| Recurring financial charges | 65 | €1,493 | €2,055 | +€562 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | €45,299 | €46,204 | +€905 | +2.0% |
| Income taxes | 67/77 | €9,925 | €12,219 | +€2,294 | +23.1% |
| Profit (loss) for the period | 9904 | €35,374 | €33,985 | -€1,389 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,374 | €33,985 | -€1,389 | -3.9% |
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 5 October 2026 via checked.be.