HYP-ARC: 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.
HYP-ARC
Largest movements
- Tangible fixed assets +€15,892
up €15,892 (+32.7%), from €48,603 to €64,495
of which Furniture and vehicles: +€16,503
- Receivables within one year -€13,910
down €13,910 (-18.1%), from €77,000 to €63,090
of which Other amounts receivable: -€30,000
- Cash -€12,702
down €12,702 (-39.5%), from €32,184 to €19,482
mainly Investment in fixed assets (net) (-€34,884) and Trade debts (-€33,972)
- Trade debts -€33,972
down €33,972 (-44.9%), from €75,624 to €41,652
- Tax, wage and social debts +€19,594
up €19,594 (+65.5%), from €29,934 to €49,528
of which Remuneration and social security: +€10,553
- Profit (loss) carried forward +€14,885
up €14,885 (+161%), from €9,229 to €24,114
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Turnover +€276,492
new in 2025: €276,492
- Gross operating margin +€126,707
up €126,707 (+127%), from €99,738 to €226,445
- Staff costs +€112,176
up €112,176 (+160%), from €70,276 to €182,452
- Purchases and services +€64,588
new in 2025: €64,588
- Depreciation +€10,871
up €10,871 (+134%), from €8,122 to €18,993
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 | €157,787 | €148,294 | -€9,493 | -6.0% |
| Fixed assets | 21/28 | €48,603 | €64,495 | +€15,892 | +32.7% |
| Tangible fixed assets | 22/27 | €48,603 | €64,495 | +€15,892 | +32.7% |
| Land and buildings | 22 | - | €9,072 | +€9,072 | |
| Plant, machinery and equipment | 23 | €39,797 | €30,114 | -€9,683 | -24.3% |
| Furniture and vehicles | 24 | €8,806 | €25,309 | +€16,503 | +187% |
| Current assets | 29/58 | €109,184 | €83,800 | -€25,384 | -23.2% |
| Amounts receivable within one year | 40/41 | €77,000 | €63,090 | -€13,910 | -18.1% |
| Trade receivables | 40 | €47,000 | €63,090 | +€16,090 | +34.2% |
| Other amounts receivable | 41 | €30,000 | - | -€30,000 | |
| Cash at bank and in hand | 54/58 | €32,184 | €19,482 | -€12,702 | -39.5% |
| Deferred charges and accrued income | 490/1 | - | €1,228 | +€1,228 | |
| Total equity and liabilities | 10/49 | €157,787 | €148,294 | -€9,493 | -6.0% |
| Equity | 10/15 | €42,229 | €57,114 | +€14,885 | +35.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Other | 1319 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,229 | €24,114 | +€14,885 | +161% |
| Amounts payable | 17/49 | €115,558 | €91,181 | -€24,377 | -21.1% |
| Amounts payable within one year | 42/48 | €115,558 | €91,181 | -€24,377 | -21.1% |
| Trade debts | 44 | €75,624 | €41,652 | -€33,972 | -44.9% |
| Suppliers | 440/4 | €75,624 | €41,652 | -€33,972 | -44.9% |
| Taxes, remuneration and social security | 45 | €29,934 | €49,528 | +€19,594 | +65.5% |
| Taxes | 450/3 | €19,286 | €28,327 | +€9,041 | +46.9% |
| Remuneration and social security | 454/9 | €10,648 | €21,201 | +€10,553 | +99.1% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Turnover | 70 | - | €276,492 | +€276,492 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €64,588 | +€64,588 | |
| Remuneration, social security and pensions | 62 | €70,276 | €182,452 | +€112,176 | +160% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,122 | €18,993 | +€10,871 | +134% |
| Other operating charges | 640/8 | €177 | €436 | +€259 | +146% |
| Gross operating margin | 9900 | €99,738 | €226,445 | +€126,707 | +127% |
| Operating profit (loss) | 9901 | €21,163 | €24,564 | +€3,401 | +16.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €65 | €73 | +€8 | +12.8% |
| Recurring financial charges | 65 | €65 | €73 | +€8 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €21,098 | €24,494 | +€3,396 | +16.1% |
| Income taxes | 67/77 | €7,333 | €9,609 | +€2,276 | +31.0% |
| Profit (loss) for the period | 9904 | €13,765 | €14,885 | +€1,120 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,765 | €14,885 | +€1,120 | +8.1% |
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 28 October 2026 via checked.be.