Hypar: 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.
Hypar
Largest movements
- Cash +€24,517
up €24,517 (+164.8%), from €14,873 to €39,389
mainly Net result for the year (+€34,792) and Trade debts (+€3,754)
- Receivables within one year +€13,593
up €13,593 (+4.6%), from €294,576 to €308,169
of which Other amounts receivable: +€8,788
- Reserves +€35,000
up €35,000 (+9.4%), from €371,612 to €406,612
of which Distributable reserves: +€35,000
No income-statement line moved by more than 1% of the activity.
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 | €416,698 | €454,852 | +€38,154 | +9.2% |
| Fixed assets | 21/28 | €105,802 | €107,294 | +€1,492 | +1.4% |
| Tangible fixed assets | 22/27 | €105,802 | €107,294 | +€1,492 | +1.4% |
| Land and buildings | 22 | €105,802 | €107,294 | +€1,492 | +1.4% |
| Current assets | 29/58 | €310,896 | €347,558 | +€36,662 | +11.8% |
| Amounts receivable within one year | 40/41 | €294,576 | €308,169 | +€13,593 | +4.6% |
| Trade receivables | 40 | - | €4,805 | +€4,805 | |
| Other amounts receivable | 41 | €294,576 | €303,364 | +€8,788 | +3.0% |
| Cash at bank and in hand | 54/58 | €14,873 | €39,389 | +€24,517 | +164.8% |
| Deferred charges and accrued income | 490/1 | €1,448 | €0 | -€1,448 | -100.0% |
| Total equity and liabilities | 10/49 | €416,698 | €454,852 | +€38,154 | +9.2% |
| Equity | 10/15 | €390,544 | €425,336 | +€34,792 | +8.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €371,612 | €406,612 | +€35,000 | +9.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €113,752 | €113,752 | = | 0.0% |
| Distributable reserves | 133 | €256,000 | €291,000 | +€35,000 | +13.7% |
| Profit (loss) carried forward | 14 | €340 | €132 | -€208 | -61.2% |
| Amounts payable | 17/49 | €26,154 | €29,517 | +€3,362 | +12.9% |
| Amounts payable within one year | 42/48 | €26,154 | €29,517 | +€3,362 | +12.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,332 | €6,086 | +€3,754 | +161.0% |
| Suppliers | 440/4 | €2,332 | €6,086 | +€3,754 | +161.0% |
| Taxes, remuneration and social security | 45 | €12,899 | €12,507 | -€392 | -3.0% |
| Taxes | 450/3 | €12,899 | €12,507 | -€392 | -3.0% |
| Other amounts payable | 47/48 | €10,923 | €10,923 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,800 | €2,844 | +€44 | +1.6% |
| Other operating charges | 640/8 | €4,092 | €4,217 | +€125 | +3.1% |
| Gross operating margin | 9900 | €54,490 | €54,630 | +€139 | +0.3% |
| Operating profit (loss) | 9901 | €47,599 | €47,568 | -€30 | -0.1% |
| Financial charges | 65/66B | €263 | €269 | +€6 | +2.4% |
| Recurring financial charges | 65 | €263 | €269 | +€6 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €47,336 | €47,299 | -€37 | -0.1% |
| Income taxes | 67/77 | €12,899 | €12,507 | -€392 | -3.0% |
| Profit (loss) for the period | 9904 | €34,437 | €34,792 | +€355 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,437 | €34,792 | +€355 | +1.0% |
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.