Hypolapy: 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.
Hypolapy
Largest movements
- Receivables within one year -€1,275
down €1,275 (-7.5%), from €17,000 to €15,725
of which Other amounts receivable: -€8,000
- Cash -€187
down €187 (-92.1%), from €203 to €16
mainly Contributions, distributions and other (-€40,000)
- Profit (loss) carried forward -€11,466
down €11,466 (-99.9%), from €11,474 to €8
- Other debts +€9,125
new in 2025: €9,125
- Reserves +€750
new in 2025: €750
- Gross operating margin +€18,464
up €18,464 (+100.4%), from €18,384 to €36,848
- Taxes +€4,400
up €4,400 (+151.7%), from €2,900 to €7,300
- Depreciation -€3,934
no longer reported in 2025 (was €3,934)
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 | €17,203 | €15,741 | -€1,462 | -8.5% |
| Current assets | 29/58 | €17,203 | €15,741 | -€1,462 | -8.5% |
| Amounts receivable within one year | 40/41 | €17,000 | €15,725 | -€1,275 | -7.5% |
| Trade receivables | 40 | €9,000 | €15,725 | +€6,725 | +74.7% |
| Other amounts receivable | 41 | €8,000 | €0 | -€8,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €203 | €16 | -€187 | -92.1% |
| Total equity and liabilities | 10/49 | €17,203 | €15,741 | -€1,462 | -8.5% |
| Equity | 10/15 | €14,474 | €3,758 | -€10,716 | -74.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | - | €3,000 | +€3,000 | |
| Issued capital | 100 | - | €3,000 | +€3,000 | |
| Reserves | 13 | - | €750 | +€750 | |
| Distributable reserves | 133 | - | €750 | +€750 | |
| Profit (loss) carried forward | 14 | €11,474 | €8 | -€11,466 | -99.9% |
| Amounts payable | 17/49 | €2,729 | €11,983 | +€9,254 | +339.1% |
| Amounts payable within one year | 42/48 | €2,729 | €11,983 | +€9,254 | +339.1% |
| Taxes, remuneration and social security | 45 | €2,729 | €2,858 | +€129 | +4.7% |
| Taxes | 450/3 | €2,729 | €2,858 | +€129 | +4.7% |
| Other amounts payable | 47/48 | - | €9,125 | +€9,125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,934 | - | -€3,934 | |
| Other operating charges | 640/8 | - | €264 | +€264 | |
| Gross operating margin | 9900 | €18,384 | €36,848 | +€18,464 | +100.4% |
| Operating profit (loss) | 9901 | €14,450 | €36,584 | +€22,134 | +153.2% |
| Financial charges | 65/66B | €76 | €0 | -€76 | -100.0% |
| Recurring financial charges | 65 | €76 | €0 | -€76 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €14,374 | €36,584 | +€22,210 | +154.5% |
| Income taxes | 67/77 | €2,900 | €7,300 | +€4,400 | +151.7% |
| Profit (loss) for the period | 9904 | €11,474 | €29,284 | +€17,810 | +155.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,474 | €29,284 | +€17,810 | +155.2% |
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 2 October 2026 via checked.be.