MENUISERIE HYPERION SD: 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.
MENUISERIE HYPERION SD
Largest movements
- Receivables within one year -€43,303
down €43,303 (-85.8%), from €50,449 to €7,146
of which Other amounts receivable: -€43,268
- Cash -€5,567
down €5,567 (-75.6%), from €7,361 to €1,794
mainly Other debts (-€38,134) and Contributions, distributions and other (-€8,000)
- Stocks and contracts +€900
new in 2025: €900
- Tangible fixed assets +€645
up €645 (+95.4%), from €676 to €1,321
of which Furniture and vehicles: +€1,011
- Other debts -€38,134
down €38,134 (-96.9%), from €39,334 to €1,200
- Profit (loss) carried forward -€7,367
down €7,367 (-74.7%), from €9,858 to €2,491
- Tax, wage and social debts -€1,635
down €1,635 (-67.0%), from €2,440 to €806
- Trade debts -€1,367
down €1,367 (-63.0%), from €2,170 to €803
- Gross operating margin -€15,967
down €15,967 (-80.5%), from €19,844 to €3,877
- Staff costs -€5,678
down €5,678 (-88.5%), from €6,413 to €735
- Taxes -€4,124
down €4,124 (-78.0%), from €5,289 to €1,165
- Financial income -€2,750
no longer reported in 2025 (was €2,750)
- Depreciation -€235
down €235 (-31.5%), from €746 to €511
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 | €58,802 | €11,161 | -€47,641 | -81.0% |
| Fixed assets | 21/28 | €676 | €1,321 | +€645 | +95.4% |
| Tangible fixed assets | 22/27 | €676 | €1,321 | +€645 | +95.4% |
| Plant, machinery and equipment | 23 | €618 | €252 | -€366 | -59.3% |
| Furniture and vehicles | 24 | €58 | €1,069 | +€1,011 | +1745.8% |
| Current assets | 29/58 | €58,125 | €9,840 | -€48,286 | -83.1% |
| Stocks and contracts in progress | 3 | - | €900 | +€900 | |
| Stocks | 30/36 | - | €900 | +€900 | |
| Amounts receivable within one year | 40/41 | €50,449 | €7,146 | -€43,303 | -85.8% |
| Trade receivables | 40 | €2,854 | €2,819 | -€35 | -1.2% |
| Other amounts receivable | 41 | €47,595 | €4,327 | -€43,268 | -90.9% |
| Cash at bank and in hand | 54/58 | €7,361 | €1,794 | -€5,567 | -75.6% |
| Deferred charges and accrued income | 490/1 | €316 | - | -€316 | |
| Total equity and liabilities | 10/49 | €58,802 | €11,161 | -€47,641 | -81.0% |
| Equity | 10/15 | €14,858 | €7,491 | -€7,367 | -49.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,858 | €2,491 | -€7,367 | -74.7% |
| Amounts payable | 17/49 | €43,944 | €3,670 | -€40,274 | -91.6% |
| Amounts payable after more than one year | 17 | - | €392 | +€392 | |
| Financial debts | 170/4 | - | €392 | +€392 | |
| Amounts payable within one year | 42/48 | €43,944 | €3,278 | -€40,666 | -92.5% |
| Current portion of amounts payable after more than one year | 42 | - | €470 | +€470 | |
| Trade debts | 44 | €2,170 | €803 | -€1,367 | -63.0% |
| Suppliers | 440/4 | €2,170 | €803 | -€1,367 | -63.0% |
| Taxes, remuneration and social security | 45 | €2,440 | €806 | -€1,635 | -67.0% |
| Taxes | 450/3 | €2,440 | €806 | -€1,635 | -67.0% |
| Other amounts payable | 47/48 | €39,334 | €1,200 | -€38,134 | -96.9% |
| Remuneration, social security and pensions | 62 | €6,413 | €735 | -€5,678 | -88.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €746 | €511 | -€235 | -31.5% |
| Other operating charges | 640/8 | €395 | €243 | -€152 | -38.4% |
| Non-recurring operating charges | 66A | €2,346 | - | -€2,346 | |
| Gross operating margin | 9900 | €19,844 | €3,877 | -€15,967 | -80.5% |
| Operating profit (loss) | 9901 | €9,944 | €2,388 | -€7,556 | -76.0% |
| Financial income | 75/76B | €2,750 | - | -€2,750 | |
| Recurring financial income | 75 | €2,750 | - | -€2,750 | |
| Financial charges | 65/66B | €450 | €589 | +€140 | +31.0% |
| Recurring financial charges | 65 | €450 | €589 | +€140 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €12,244 | €1,798 | -€10,446 | -85.3% |
| Income taxes | 67/77 | €5,289 | €1,165 | -€4,124 | -78.0% |
| Profit (loss) for the period | 9904 | €6,955 | €633 | -€6,322 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,955 | €633 | -€6,322 | -90.9% |
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 5 October 2026 via checked.be.