HypoTerra: what changed
HypoTerra
Largest movements
- Cash +€77,685
up €77,685 (+88.2%), from €88,028 to €165,713
mainly Net result for the year (+€80,154) and Depreciation (+€5,783)
- Tangible fixed assets -€5,783
down €5,783 (-25.8%), from €22,433 to €16,650
- Receivables within one year -€5,772
down €5,772 (-25.0%), from €23,102 to €17,329
of which Other amounts receivable: -€4,387
- Profit (loss) carried forward +€80,154
up €80,154 (+73.5%), from €109,012 to €189,165
- Tax, wage and social debts -€6,321
down €6,321 (-22.6%), from €28,017 to €21,696
- Debts after one year -€4,517
down €4,517 (-32.5%), from €13,916 to €9,399
- Gross operating margin +€50,415
up €50,415 (+87.8%), from €57,390 to €107,804
- Taxes +€10,027
up €10,027 (+85.9%), from €11,669 to €21,696
- Depreciation +€3,804
up €3,804 (+192%), from €1,980 to €5,783
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,343 | €228,945 | +€69,602 | +43.7% |
| Fixed assets | 21/28 | €22,433 | €18,710 | -€3,723 | -16.6% |
| Tangible fixed assets | 22/27 | €22,433 | €16,650 | -€5,783 | -25.8% |
| Furniture and vehicles | 24 | €22,433 | €16,650 | -€5,783 | -25.8% |
| Financial fixed assets | 28 | - | €2,060 | +€2,060 | |
| Current assets | 29/58 | €136,910 | €210,235 | +€73,325 | +53.6% |
| Amounts receivable within one year | 40/41 | €23,102 | €17,329 | -€5,772 | -25.0% |
| Trade receivables | 40 | €1,386 | €0 | -€1,386 | -100% |
| Other amounts receivable | 41 | €21,716 | €17,329 | -€4,387 | -20.2% |
| Cash at bank and in hand | 54/58 | €88,028 | €165,713 | +€77,685 | +88.2% |
| Deferred charges and accrued income | 490/1 | €25,780 | €27,193 | +€1,413 | +5.5% |
| Total equity and liabilities | 10/49 | €159,343 | €228,945 | +€69,602 | +43.7% |
| Equity | 10/15 | €111,712 | €191,865 | +€80,154 | +71.8% |
| Contributions | 10/11 | €2,700 | €2,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,012 | €189,165 | +€80,154 | +73.5% |
| Amounts payable | 17/49 | €47,632 | €37,080 | -€10,552 | -22.2% |
| Amounts payable after more than one year | 17 | €13,916 | €9,399 | -€4,517 | -32.5% |
| Financial debts | 170/4 | €13,916 | €9,399 | -€4,517 | -32.5% |
| Amounts payable within one year | 42/48 | €33,562 | €27,642 | -€5,920 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €4,350 | €4,517 | +€167 | +3.8% |
| Trade debts | 44 | €1,195 | €1,430 | +€234 | +19.6% |
| Suppliers | 440/4 | €1,195 | €1,430 | +€234 | +19.6% |
| Taxes, remuneration and social security | 45 | €28,017 | €21,696 | -€6,321 | -22.6% |
| Taxes | 450/3 | €28,017 | €21,696 | -€6,321 | -22.6% |
| Accrued charges and deferred income | 492/3 | €154 | €38 | -€116 | -75.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,980 | €5,783 | +€3,804 | +192% |
| Other operating charges | 640/8 | €267 | €422 | +€155 | +58.1% |
| Gross operating margin | 9900 | €57,390 | €107,804 | +€50,415 | +87.8% |
| Operating profit (loss) | 9901 | €55,143 | €101,599 | +€46,456 | +84.2% |
| Financial income | 75/76B | €916 | €1,058 | +€142 | +15.5% |
| Recurring financial income | 75 | €916 | €1,058 | +€142 | +15.5% |
| Financial charges | 65/66B | €289 | €807 | +€518 | +179% |
| Recurring financial charges | 65 | €289 | €807 | +€518 | +179% |
| Profit (loss) for the period before taxes | 9903 | €55,770 | €101,850 | +€46,080 | +82.6% |
| Income taxes | 67/77 | €11,669 | €21,696 | +€10,027 | +85.9% |
| Profit (loss) for the period | 9904 | €44,101 | €80,154 | +€36,053 | +81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,101 | €80,154 | +€36,053 | +81.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.