LE HYPE: 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.
LE HYPE
Largest movements
- Receivables within one year -€11,801
no longer reported in 2024 (was €11,801)
of which Trade receivables: -€8,031
- Stocks and contracts -€2,250
no longer reported in 2024 (was €2,250)
- Cash -€2,062
down €2,062 (-25.2%), from €8,179 to €6,118
mainly Trade debts (-€10,872) and Net result for the year (-€8,202)
- Trade debts -€10,872
down €10,872 (-44.9%), from €24,207 to €13,336
- Profit (loss) carried forward -€8,202
down €8,202 (-28.5%), from -€28,824 to -€37,026
- Other debts +€3,762
up €3,762 (+22.8%), from €16,468 to €20,230
- Tax, wage and social debts -€851
down €851 (-8.3%), from €10,246 to €9,395
of which Taxes: -€569
- Gross operating margin +€23,265
up €23,265 (+99.2%), from -€23,451 to -€186
- Staff costs -€3,351
down €3,351 (-82.7%), from €4,050 to €699
- Write-downs +€2,844
new in 2024: €2,844
- Other operating charges +€935
up €935 (+27.7%), from €3,372 to €4,307
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,098 | €15,935 | -€16,162 | -50.4% |
| Fixed assets | 21/28 | €9,300 | €9,300 | = | 0.0% |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €22,798 | €6,635 | -€16,162 | -70.9% |
| Stocks and contracts in progress | 3 | €2,250 | - | -€2,250 | |
| Stocks | 30/36 | €2,250 | - | -€2,250 | |
| Amounts receivable within one year | 40/41 | €11,801 | - | -€11,801 | |
| Trade receivables | 40 | €8,031 | - | -€8,031 | |
| Other amounts receivable | 41 | €3,770 | - | -€3,770 | |
| Cash at bank and in hand | 54/58 | €8,179 | €6,118 | -€2,062 | -25.2% |
| Deferred charges and accrued income | 490/1 | €567 | €518 | -€50 | -8.7% |
| Total equity and liabilities | 10/49 | €32,098 | €15,935 | -€16,162 | -50.4% |
| Equity | 10/15 | -€18,824 | -€27,026 | -€8,202 | -43.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,824 | -€37,026 | -€8,202 | -28.5% |
| Amounts payable | 17/49 | €50,921 | €42,961 | -€7,961 | -15.6% |
| Amounts payable within one year | 42/48 | €50,921 | €42,961 | -€7,961 | -15.6% |
| Trade debts | 44 | €24,207 | €13,336 | -€10,872 | -44.9% |
| Suppliers | 440/4 | €24,207 | €13,336 | -€10,872 | -44.9% |
| Taxes, remuneration and social security | 45 | €10,246 | €9,395 | -€851 | -8.3% |
| Taxes | 450/3 | €9,964 | €9,395 | -€569 | -5.7% |
| Remuneration and social security | 454/9 | €282 | - | -€282 | |
| Other amounts payable | 47/48 | €16,468 | €20,230 | +€3,762 | +22.8% |
| Non-recurring operating income | 76A | - | €4,276 | +€4,276 | |
| Remuneration, social security and pensions | 62 | €4,050 | €699 | -€3,351 | -82.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,844 | +€2,844 | |
| Other operating charges | 640/8 | €3,372 | €4,307 | +€935 | +27.7% |
| Gross operating margin | 9900 | -€23,451 | -€186 | +€23,265 | +99.2% |
| Operating profit (loss) | 9901 | -€30,872 | -€8,035 | +€22,837 | +74.0% |
| Financial charges | 65/66B | €154 | €167 | +€12 | +8.1% |
| Recurring financial charges | 65 | €154 | €167 | +€12 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | -€31,026 | -€8,202 | +€22,824 | +73.6% |
| Income taxes | 67/77 | €46 | - | -€46 | |
| Profit (loss) for the period | 9904 | -€31,072 | -€8,202 | +€22,871 | +73.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,072 | -€8,202 | +€22,871 | +73.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.