HYPOwaas: what changed
HYPOwaas
Largest movements
- Cash -€35,720
down €35,720 (-61.2%), from €58,405 to €22,685
mainly Debts after one year (-€185,578) and Investment in fixed assets (net) (-€41,251)
- Intangible fixed assets +€29,250
up €29,250 (+43.3%), from €67,592 to €96,842
- Deferred charges and accrued income +€16,089
up €16,089 (+81.3%), from €19,800 to €35,889
- Tangible fixed assets -€3,661
down €3,661 (-27.4%), from €13,355 to €9,694
of which Other tangible fixed assets: -€3,202
- Debts after one year -€185,578
down €185,578 (-69.5%), from €266,970 to €81,392
- Contributions +€180,000
up €180,000 (+9,000%), from €2,000 to €182,000
- Profit (loss) carried forward -€30,784
down €30,784 (-25.6%), from -€120,111 to -€150,896
- Trade debts +€25,317
up €25,317 (+4,199%), from €603 to €25,919
- Tax, wage and social debts +€17,184
up €17,184 (+155%), from €11,080 to €28,264
of which Remuneration and social security: +€15,330
- Staff costs +€103,180
up €103,180 (+159%), from €64,746 to €167,926
- Gross operating margin +€25,376
up €25,376 (+19.2%), from €132,066 to €157,442
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 | €166,299 | €172,257 | +€5,958 | +3.6% |
| Fixed assets | 21/28 | €88,094 | €113,684 | +€25,589 | +29.0% |
| Intangible fixed assets | 21 | €67,592 | €96,842 | +€29,250 | +43.3% |
| Tangible fixed assets | 22/27 | €13,355 | €9,694 | -€3,661 | -27.4% |
| Plant, machinery and equipment | 23 | - | €1,061 | +€1,061 | |
| Furniture and vehicles | 24 | €2,823 | €1,303 | -€1,520 | -53.9% |
| Other tangible fixed assets | 26 | €10,531 | €7,330 | -€3,202 | -30.4% |
| Financial fixed assets | 28 | €7,148 | €7,148 | = | 0.0% |
| Current assets | 29/58 | €78,205 | €58,574 | -€19,631 | -25.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €58,405 | €22,685 | -€35,720 | -61.2% |
| Deferred charges and accrued income | 490/1 | €19,800 | €35,889 | +€16,089 | +81.3% |
| Total equity and liabilities | 10/49 | €166,299 | €172,257 | +€5,958 | +3.6% |
| Equity | 10/15 | -€118,111 | €31,104 | +€149,216 | |
| Contributions | 10/11 | €2,000 | €182,000 | +€180,000 | +9,000% |
| Profit (loss) carried forward | 14 | -€120,111 | -€150,896 | -€30,784 | -25.6% |
| Amounts payable | 17/49 | €284,411 | €141,153 | -€143,257 | -50.4% |
| Amounts payable after more than one year | 17 | €266,970 | €81,392 | -€185,578 | -69.5% |
| Financial debts | 170/4 | €266,970 | €81,392 | -€185,578 | -69.5% |
| Amounts payable within one year | 42/48 | €17,048 | €59,761 | +€42,714 | +251% |
| Current portion of amounts payable after more than one year | 42 | €5,365 | €5,578 | +€213 | +4.0% |
| Trade debts | 44 | €603 | €25,919 | +€25,317 | +4,199% |
| Suppliers | 440/4 | €603 | €25,919 | +€25,317 | +4,199% |
| Taxes, remuneration and social security | 45 | €11,080 | €28,264 | +€17,184 | +155% |
| Taxes | 450/3 | €2,359 | €4,213 | +€1,854 | +78.6% |
| Remuneration and social security | 454/9 | €8,721 | €24,051 | +€15,330 | +176% |
| Accrued charges and deferred income | 492/3 | €393 | €0 | -€393 | -100% |
| Remuneration, social security and pensions | 62 | €64,746 | €167,926 | +€103,180 | +159% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,472 | €15,661 | +€189 | +1.2% |
| Other operating charges | 640/8 | €397 | €1,343 | +€946 | +238% |
| Non-recurring operating charges | 66A | - | €1,504 | +€1,504 | |
| Gross operating margin | 9900 | €132,066 | €157,442 | +€25,376 | +19.2% |
| Operating profit (loss) | 9901 | €51,450 | -€28,993 | -€80,443 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,927 | €1,791 | -€135 | -7.0% |
| Recurring financial charges | 65 | €1,927 | €1,791 | -€135 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €49,524 | -€30,784 | -€80,308 | |
| Profit (loss) for the period | 9904 | €49,524 | -€30,784 | -€80,308 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,524 | -€30,784 | -€80,308 |
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 3 November 2026 via checked.be.