HYSS: what changed
Two fiscal 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.
HYSS
Largest movements
- Cash -€891,604
down €891,604 (-51.7%), from €1.7m to €832,245
mainly Contributions, distributions and other (-€2.9m) and Receivables within one year (-€544,488)
- Receivables after one year -€700,000
no longer reported in 2025 (was €700,000)
- Receivables within one year +€544,488
up €544,488 (+101.6%), from €536,101 to €1.1m
of which Other amounts receivable: +€443,829
- Tangible fixed assets -€518,365
down €518,365 (-77.9%), from €665,840 to €147,475
of which Land and buildings: -€358,080
- Profit (loss) carried forward -€1.4m
down €1.4m (-41.8%), from €3.2m to €1.9m
- Reserves -€486,579
down €486,579 (-57.8%), from €841,860 to €355,281
- Other debts +€484,555
up €484,555 (+2644.2%), from €18,325 to €502,880
- Trade debts -€109,519
down €109,519 (-21.6%), from €506,893 to €397,374
- Gross operating margin -€125,709
down €125,709 (-6.7%), from €1.9m to €1.8m
- Depreciation -€108,994
down €108,994 (-61.9%), from €176,012 to €67,018
- Other operating charges -€42,679
down €42,679 (-77.2%), from €55,272 to €12,593
- Write-downs +€23,521
up €23,521 (+67.2%), from -€34,978 to -€11,457
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 | €4,784,950 | €3,270,355 | -€1.5m | -31.7% |
| Fixed assets | 21/28 | €666,345 | €147,980 | -€518,365 | -77.8% |
| Tangible fixed assets | 22/27 | €665,840 | €147,475 | -€518,365 | -77.9% |
| Land and buildings | 22 | €358,080 | - | -€358,080 | |
| Plant, machinery and equipment | 23 | €105,563 | €76,432 | -€29,131 | -27.6% |
| Furniture and vehicles | 24 | €202,197 | €71,043 | -€131,153 | -64.9% |
| Financial fixed assets | 28 | €505 | €505 | = | 0.0% |
| Current assets | 29/58 | €4,118,605 | €3,122,374 | -€996,230 | -24.2% |
| Amounts receivable after more than one year | 29 | €700,000 | - | -€700,000 | |
| Other amounts receivable | 291 | €700,000 | - | -€700,000 | |
| Stocks and contracts in progress | 3 | €1,154,512 | €1,201,783 | +€47,271 | +4.1% |
| Stocks | 30/36 | €1,154,512 | €1,201,783 | +€47,271 | +4.1% |
| Amounts receivable within one year | 40/41 | €536,101 | €1,080,588 | +€544,488 | +101.6% |
| Trade receivables | 40 | €473,725 | €574,384 | +€100,659 | +21.2% |
| Other amounts receivable | 41 | €62,375 | €506,204 | +€443,829 | +711.5% |
| Cash at bank and in hand | 54/58 | €1,723,849 | €832,245 | -€891,604 | -51.7% |
| Deferred charges and accrued income | 490/1 | €4,143 | €7,758 | +€3,615 | +87.2% |
| Total equity and liabilities | 10/49 | €4,784,950 | €3,270,355 | -€1.5m | -31.7% |
| Equity | 10/15 | €4,107,915 | €2,252,183 | -€1.9m | -45.2% |
| Contributions | 10/11 | €18,600 | €7,850 | -€10,750 | -57.8% |
| Reserves | 13 | €841,860 | €355,281 | -€486,579 | -57.8% |
| Distributable reserves | 133 | €841,860 | €355,281 | -€486,579 | -57.8% |
| Profit (loss) carried forward | 14 | €3,247,455 | €1,889,052 | -€1.4m | -41.8% |
| Amounts payable | 17/49 | €677,035 | €1,018,172 | +€341,137 | +50.4% |
| Amounts payable within one year | 42/48 | €677,035 | €1,018,172 | +€341,137 | +50.4% |
| Current portion of amounts payable after more than one year | 42 | €8,528 | - | -€8,528 | |
| Trade debts | 44 | €506,893 | €397,374 | -€109,519 | -21.6% |
| Suppliers | 440/4 | €506,893 | €397,374 | -€109,519 | -21.6% |
| Taxes, remuneration and social security | 45 | €143,289 | €117,917 | -€25,372 | -17.7% |
| Taxes | 450/3 | €111,347 | €85,484 | -€25,863 | -23.2% |
| Remuneration and social security | 454/9 | €31,942 | €32,433 | +€491 | +1.5% |
| Other amounts payable | 47/48 | €18,325 | €502,880 | +€484,555 | +2644.2% |
| Remuneration, social security and pensions | 62 | €327,777 | €345,112 | +€17,335 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,012 | €67,018 | -€108,994 | -61.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€34,978 | -€11,457 | +€23,521 | +67.2% |
| Other operating charges | 640/8 | €55,272 | €12,593 | -€42,679 | -77.2% |
| Gross operating margin | 9900 | €1,879,704 | €1,753,996 | -€125,709 | -6.7% |
| Operating profit (loss) | 9901 | €1,355,622 | €1,340,730 | -€14,892 | -1.1% |
| Financial income | 75/76B | €22,291 | €26,539 | +€4,248 | +19.1% |
| Recurring financial income | 75 | €22,291 | €26,539 | +€4,248 | +19.1% |
| Financial charges | 65/66B | €13,918 | €4,757 | -€9,161 | -65.8% |
| Recurring financial charges | 65 | €13,918 | €4,757 | -€9,161 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | €1,363,995 | €1,362,512 | -€1,483 | -0.1% |
| Income taxes | 67/77 | €341,974 | €343,947 | +€1,974 | +0.6% |
| Profit (loss) for the period | 9904 | €1,022,021 | €1,018,564 | -€3,457 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,022,021 | €1,018,564 | -€3,457 | -0.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.