HYSIST: 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.
HYSIST
Largest movements
- Cash +€54,923
up €54,923 (+379%), from €14,483 to €69,406
mainly Receivables within one year (+€22,438) and Net result for the year (+€21,479)
- Receivables within one year -€22,438
down €22,438 (-70.0%), from €32,066 to €9,627
of which Trade receivables: -€17,708
- Tangible fixed assets -€22,043
down €22,043 (-2.9%), from €773,187 to €751,144
of which Furniture and vehicles: -€11,574
- Reserves +€21,479
up €21,479 (+4.0%), from €533,656 to €555,135
of which Distributable reserves: +€21,479
- Debts after one year -€10,918
down €10,918 (-8.2%), from €133,048 to €122,129
of which Financial debts: -€14,018
- Other debts +€10,391
up €10,391 (+21.1%), from €49,315 to €59,706
- Other operating charges +€9,476
up €9,476 (+118%), from €8,011 to €17,487
- Gross operating margin +€5,279
up €5,279 (+6.8%), from €77,245 to €82,523
- Financial charges -€2,464
down €2,464 (-19.9%), from €12,358 to €9,893
- Depreciation +€2,085
up €2,085 (+13.4%), from €15,619 to €17,704
- Financial income +€1,766
up €1,766 (+1,102%), from €160 to €1,926
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.
Derived cash bridge
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 | €873,191 | €885,031 | +€11,840 | +1.4% |
| Fixed assets | 21/28 | €773,187 | €751,144 | -€22,043 | -2.9% |
| Tangible fixed assets | 22/27 | €773,187 | €751,144 | -€22,043 | -2.9% |
| Land and buildings | 22 | €743,302 | €732,833 | -€10,469 | -1.4% |
| Furniture and vehicles | 24 | €29,885 | €18,311 | -€11,574 | -38.7% |
| Current assets | 29/58 | €100,004 | €133,887 | +€33,883 | +33.9% |
| Amounts receivable within one year | 40/41 | €32,066 | €9,627 | -€22,438 | -70.0% |
| Trade receivables | 40 | €18,318 | €610 | -€17,708 | -96.7% |
| Other amounts receivable | 41 | €13,747 | €9,018 | -€4,730 | -34.4% |
| Current investments | 50/53 | €50,000 | €51,278 | +€1,278 | +2.6% |
| Cash at bank and in hand | 54/58 | €14,483 | €69,406 | +€54,923 | +379% |
| Deferred charges and accrued income | 490/1 | €3,455 | €3,576 | +€120 | +3.5% |
| Total equity and liabilities | 10/49 | €873,191 | €885,031 | +€11,840 | +1.4% |
| Equity | 10/15 | €592,056 | €613,535 | +€21,479 | +3.6% |
| Contributions | 10/11 | €58,400 | €58,400 | = | 0.0% |
| Reserves | 13 | €533,656 | €555,135 | +€21,479 | +4.0% |
| Non-distributable reserves | 130/1 | €7,080 | €7,080 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,080 | €7,080 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €516,576 | €538,055 | +€21,479 | +4.2% |
| Provisions and deferred taxes | 16 | €57,252 | €57,252 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €57,252 | €57,252 | = | 0.0% |
| Pensions and similar obligations | 160 | €57,252 | €57,252 | = | 0.0% |
| Amounts payable | 17/49 | €223,883 | €214,243 | -€9,639 | -4.3% |
| Amounts payable after more than one year | 17 | €133,048 | €122,129 | -€10,918 | -8.2% |
| Financial debts | 170/4 | €133,048 | €119,029 | -€14,018 | -10.5% |
| Other amounts payable | 178/9 | - | €3,100 | +€3,100 | |
| Amounts payable within one year | 42/48 | €78,406 | €87,520 | +€9,114 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €23,759 | €19,518 | -€4,241 | -17.8% |
| Financial debts | 43 | €628 | €835 | +€207 | +33.0% |
| Credit institutions | 430/8 | €628 | €835 | +€207 | +33.0% |
| Trade debts | 44 | €121 | €1,510 | +€1,388 | +1,144% |
| Suppliers | 440/4 | €121 | €1,510 | +€1,388 | +1,144% |
| Taxes, remuneration and social security | 45 | €4,582 | €5,951 | +€1,369 | +29.9% |
| Taxes | 450/3 | €4,582 | €5,951 | +€1,369 | +29.9% |
| Other amounts payable | 47/48 | €49,315 | €59,706 | +€10,391 | +21.1% |
| Accrued charges and deferred income | 492/3 | €12,429 | €4,594 | -€7,835 | -63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,619 | €17,704 | +€2,085 | +13.4% |
| Other operating charges | 640/8 | €8,011 | €17,487 | +€9,476 | +118% |
| Gross operating margin | 9900 | €77,245 | €82,523 | +€5,279 | +6.8% |
| Operating profit (loss) | 9901 | €53,615 | €47,333 | -€6,282 | -11.7% |
| Financial income | 75/76B | €160 | €1,926 | +€1,766 | +1,102% |
| Recurring financial income | 75 | €160 | €1,926 | +€1,766 | +1,102% |
| Financial charges | 65/66B | €12,358 | €9,893 | -€2,464 | -19.9% |
| Recurring financial charges | 65 | €12,358 | €9,893 | -€2,464 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €41,417 | €39,366 | -€2,052 | -5.0% |
| Income taxes | 67/77 | €16,406 | €17,886 | +€1,481 | +9.0% |
| Profit (loss) for the period | 9904 | €25,012 | €21,479 | -€3,533 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,012 | €21,479 | -€3,533 | -14.1% |
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 24 October 2026 via checked.be.