Hypse: 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.
Hypse
Largest movements
- Cash +€21,105
up €21,105 (+70.3%), from €30,023 to €51,128
mainly Net result for the year (+€29,650) and Other debts (+€11,900)
- Receivables within one year +€12,510
up €12,510 (+29.9%), from €41,826 to €54,336
of which Other amounts receivable: +€12,055
- Profit (loss) carried forward +€19,837
up €19,837, from -€19,098 to €738
- Other debts +€11,900
new in 2025: €11,900
- Current portion of long-term debt -€5,672
no longer reported in 2025 (was €5,672)
- Tax, wage and social debts +€4,675
up €4,675 (+58.1%), from €8,040 to €12,714
- Gross operating margin +€45,457
up €45,457 (+120.1%), from €37,847 to €83,304
- Financial charges -€7,256
down €7,256 (-17.7%), from €41,000 to €33,744
- Taxes +€2,848
up €2,848 (+64.7%), from €4,400 to €7,248
- Depreciation +€1,845
up €1,845 (+20.8%), from €8,871 to €10,716
- Provisions +€1,800
up €1,800, from -€783 to €1,016
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 | €95,919 | €128,735 | +€32,816 | +34.2% |
| Fixed assets | 21/28 | €23,218 | €23,272 | +€54 | +0.2% |
| Tangible fixed assets | 22/27 | €23,218 | €23,272 | +€54 | +0.2% |
| Furniture and vehicles | 24 | €22,288 | €14,353 | -€7,936 | -35.6% |
| Other tangible fixed assets | 26 | €929 | €8,919 | +€7,990 | +859.9% |
| Current assets | 29/58 | €72,701 | €105,463 | +€32,762 | +45.1% |
| Amounts receivable within one year | 40/41 | €41,826 | €54,336 | +€12,510 | +29.9% |
| Trade receivables | 40 | €14,859 | €15,315 | +€456 | +3.1% |
| Other amounts receivable | 41 | €26,967 | €39,021 | +€12,055 | +44.7% |
| Cash at bank and in hand | 54/58 | €30,023 | €51,128 | +€21,105 | +70.3% |
| Deferred charges and accrued income | 490/1 | €853 | - | -€853 | |
| Total equity and liabilities | 10/49 | €95,919 | €128,735 | +€32,816 | +34.2% |
| Equity | 10/15 | €47,913 | €67,749 | +€19,837 | +41.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €64,011 | €64,011 | = | 0.0% |
| Distributable reserves | 133 | €64,011 | €64,011 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,098 | €738 | +€19,837 | |
| Provisions and deferred taxes | 16 | €32,127 | €33,143 | +€1,016 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €32,127 | €33,143 | +€1,016 | +3.2% |
| Other liabilities and charges | 164/5 | €32,127 | €33,143 | +€1,016 | +3.2% |
| Amounts payable | 17/49 | €15,879 | €27,843 | +€11,964 | +75.3% |
| Amounts payable within one year | 42/48 | €15,879 | €27,843 | +€11,964 | +75.3% |
| Current portion of amounts payable after more than one year | 42 | €5,672 | - | -€5,672 | |
| Trade debts | 44 | €2,168 | €3,228 | +€1,061 | +48.9% |
| Suppliers | 440/4 | €2,168 | €3,228 | +€1,061 | +48.9% |
| Taxes, remuneration and social security | 45 | €8,040 | €12,714 | +€4,675 | +58.1% |
| Taxes | 450/3 | €8,040 | €12,714 | +€4,675 | +58.1% |
| Other amounts payable | 47/48 | - | €11,900 | +€11,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,871 | €10,716 | +€1,845 | +20.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€783 | €1,016 | +€1,800 | |
| Other operating charges | 640/8 | €891 | €936 | +€45 | +5.0% |
| Non-recurring operating charges | 66A | €2,577 | - | -€2,577 | |
| Gross operating margin | 9900 | €37,847 | €83,304 | +€45,457 | +120.1% |
| Operating profit (loss) | 9901 | €26,292 | €70,637 | +€44,345 | +168.7% |
| Financial income | 75/76B | €10 | €6 | -€4 | -42.5% |
| Recurring financial income | 75 | €10 | €6 | -€4 | -42.5% |
| Financial charges | 65/66B | €41,000 | €33,744 | -€7,256 | -17.7% |
| Recurring financial charges | 65 | €41,000 | €33,744 | -€7,256 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,698 | €36,898 | +€51,597 | |
| Income taxes | 67/77 | €4,400 | €7,248 | +€2,848 | +64.7% |
| Profit (loss) for the period | 9904 | -€19,098 | €29,650 | +€48,749 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,098 | €29,650 | +€48,749 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.