HYPPY: what changed
Two financial 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.
HYPPY
Largest movements
- Cash -€107,151
down €107,151 (-100.0%), from €107,188 to €37
- Receivables within one year -€15,643
down €15,643 (-97.7%), from €16,014 to €370
of which Trade receivables: -€13,812
- Tangible fixed assets -€8,097
no longer reported in 2025 (was €8,097)
- Intangible fixed assets -€3,163
no longer reported in 2025 (was €3,163)
- Profit (loss) carried forward -€124,954
down €124,954 (-59.4%), from -€210,392 to -€335,345
- Trade debts -€11,063
no longer reported in 2025 (was €11,063)
- Other debts +€5,203
new in 2025: €5,203
- Tax, wage and social debts -€4,212
no longer reported in 2025 (was €4,212)
of which Remuneration and social security: -€3,875
- Gross operating margin +€59,368
up €59,368, from -€50,651 to €8,717
- Staff costs -€51,720
no longer reported in 2025 (was €51,720)
- Other operating charges +€7,941
up €7,941 (+333.7%), from €2,380 to €10,321
- Depreciation -€2,280
no longer reported in 2025 (was €2,280)
- Financial charges +€998
up €998 (+758.6%), from €132 to €1,130
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,482 | €407 | -€135,074 | -99.7% |
| Fixed assets | 21/28 | €12,280 | - | -€12,280 | |
| Intangible fixed assets | 21 | €3,163 | - | -€3,163 | |
| Tangible fixed assets | 22/27 | €8,097 | - | -€8,097 | |
| Furniture and vehicles | 24 | €8,097 | - | -€8,097 | |
| Financial fixed assets | 28 | €1,020 | €0 | -€1,020 | -100.0% |
| Current assets | 29/58 | €123,202 | €407 | -€122,795 | -99.7% |
| Amounts receivable within one year | 40/41 | €16,014 | €370 | -€15,643 | -97.7% |
| Trade receivables | 40 | €13,812 | - | -€13,812 | |
| Other amounts receivable | 41 | €2,202 | €370 | -€1,832 | -83.2% |
| Cash at bank and in hand | 54/58 | €107,188 | €37 | -€107,151 | -100.0% |
| Total equity and liabilities | 10/49 | €135,482 | €407 | -€135,074 | -99.7% |
| Equity | 10/15 | €120,158 | -€4,795 | -€124,954 | |
| Contributions | 10/11 | €330,550 | €330,550 | = | 0.0% |
| Capital | 10 | €330,550 | - | -€330,550 | |
| Issued capital | 100 | €330,550 | - | -€330,550 | |
| Profit (loss) carried forward | 14 | -€210,392 | -€335,345 | -€124,954 | -59.4% |
| Amounts payable | 17/49 | €15,323 | €5,203 | -€10,121 | -66.0% |
| Amounts payable within one year | 42/48 | €15,323 | €5,203 | -€10,121 | -66.0% |
| Financial debts | 43 | €49 | - | -€49 | |
| Credit institutions | 430/8 | €49 | - | -€49 | |
| Trade debts | 44 | €11,063 | - | -€11,063 | |
| Suppliers | 440/4 | €11,063 | - | -€11,063 | |
| Taxes, remuneration and social security | 45 | €4,212 | - | -€4,212 | |
| Taxes | 450/3 | €337 | - | -€337 | |
| Remuneration and social security | 454/9 | €3,875 | - | -€3,875 | |
| Other amounts payable | 47/48 | - | €5,203 | +€5,203 | |
| Remuneration, social security and pensions | 62 | €51,720 | - | -€51,720 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,280 | - | -€2,280 | |
| Other operating charges | 640/8 | €2,380 | €10,321 | +€7,941 | +333.7% |
| Gross operating margin | 9900 | -€50,651 | €8,717 | +€59,368 | |
| Operating profit (loss) | 9901 | -€107,032 | -€1,604 | +€105,427 | +98.5% |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €132 | €1,130 | +€998 | +758.6% |
| Recurring financial charges | 65 | €132 | €1,130 | +€998 | +758.6% |
| Profit (loss) for the period before taxes | 9903 | -€107,149 | -€2,734 | +€104,415 | +97.4% |
| Profit (loss) for the period | 9904 | -€107,149 | -€2,734 | +€104,415 | +97.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€107,149 | -€2,734 | +€104,415 | +97.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.