JUDGEHYPE: 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.
JUDGEHYPE
Largest movements
- Receivables within one year -€13,778
down €13,778 (-77.7%), from €17,744 to €3,966
of which Trade receivables: -€13,656
- Cash +€1,437
up €1,437 (+30.0%), from €4,790 to €6,226
mainly Other debts (+€22,456) and Receivables within one year (+€13,778)
- Reserves -€24,017
down €24,017 (-84.3%), from €28,482 to €4,465
- Other debts +€22,456
new in 2025: €22,456
- Profit (loss) carried forward -€8,838
down €8,838 (-52.0%), from -€16,991 to -€25,829
- Trade debts -€3,243
down €3,243 (-66.1%), from €4,904 to €1,661
- Tax, wage and social debts +€1,301
up €1,301 (+499%), from €261 to €1,561
- Purchases and services +€60,092
new in 2025: €60,092
- Turnover +€44,539
new in 2025: €44,539
- Gross operating margin -€11,547
down €11,547, from €4,460 to -€7,087
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 | €22,855 | €10,514 | -€12,341 | -54.0% |
| Fixed assets | 21/28 | €237 | €237 | = | 0.0% |
| Financial fixed assets | 28 | €237 | €237 | = | 0.0% |
| Current assets | 29/58 | €22,618 | €10,277 | -€12,341 | -54.6% |
| Amounts receivable within one year | 40/41 | €17,744 | €3,966 | -€13,778 | -77.7% |
| Trade receivables | 40 | €17,339 | €3,684 | -€13,656 | -78.8% |
| Other amounts receivable | 41 | €404 | €282 | -€122 | -30.2% |
| Current investments | 50/53 | €85 | €85 | -€0 | -0.3% |
| Cash at bank and in hand | 54/58 | €4,790 | €6,226 | +€1,437 | +30.0% |
| Total equity and liabilities | 10/49 | €22,855 | €10,514 | -€12,341 | -54.0% |
| Equity | 10/15 | €17,691 | -€15,163 | -€32,855 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,482 | €4,465 | -€24,017 | -84.3% |
| Distributable reserves | 133 | €28,482 | €4,465 | -€24,017 | -84.3% |
| Profit (loss) carried forward | 14 | -€16,991 | -€25,829 | -€8,838 | -52.0% |
| Amounts payable | 17/49 | €5,164 | €25,677 | +€20,513 | +397% |
| Amounts payable within one year | 42/48 | €5,164 | €25,677 | +€20,513 | +397% |
| Trade debts | 44 | €4,904 | €1,661 | -€3,243 | -66.1% |
| Suppliers | 440/4 | €4,904 | €1,661 | -€3,243 | -66.1% |
| Taxes, remuneration and social security | 45 | €261 | €1,561 | +€1,301 | +499% |
| Taxes | 450/3 | €261 | €1,561 | +€1,301 | +499% |
| Other amounts payable | 47/48 | - | €22,456 | +€22,456 | |
| Turnover | 70 | - | €44,539 | +€44,539 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €60,092 | +€60,092 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,460 | -€7,087 | -€11,547 | |
| Operating profit (loss) | 9901 | €4,072 | -€7,487 | -€11,559 | |
| Financial income | 75/76B | €0 | €15 | +€15 | +5,030% |
| Recurring financial income | 75 | €0 | €15 | +€15 | +5,030% |
| Financial charges | 65/66B | €1,207 | €1,366 | +€159 | +13.2% |
| Recurring financial charges | 65 | €1,207 | €1,366 | +€159 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €2,866 | -€8,838 | -€11,704 | |
| Income taxes | 67/77 | €261 | €0 | -€260 | -99.9% |
| Profit (loss) for the period | 9904 | €2,605 | -€8,838 | -€11,443 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,605 | -€8,838 | -€11,443 |
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 21 October 2026 via checked.be.