Bollen - Hayen: 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.
Bollen - Hayen
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€3,594
down €3,594 (-2.7%), from -€135,043 to -€138,637
- Debts after one year +€3,500
up €3,500 (+5.0%), from €70,000 to €73,500
- Other debts +€771
up €771 (+231%), from €334 to €1,104
- Trade debts -€403
down €403 (-100%), from €403 to €0
- Accrued charges and deferred income -€273
down €273 (-100%), from €273 to €0
- Other operating charges -€234
down €234 (-23.1%), from €1,012 to €777
- Gross operating margin -€80
down €80 (-3.1%), from -€2,614 to -€2,694
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,510 | €1,510 | = | 0.0% |
| Fixed assets | 21/28 | €992 | €992 | = | 0.0% |
| Tangible fixed assets | 22/27 | €992 | €992 | = | 0.0% |
| Land and buildings | 22 | €992 | €992 | = | 0.0% |
| Current assets | 29/58 | €518 | €518 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €518 | €518 | = | 0.0% |
| Other amounts receivable | 41 | €518 | €518 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,510 | €1,510 | = | 0.0% |
| Equity | 10/15 | -€69,500 | -€73,095 | -€3,594 | -5.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,543 | €3,543 | = | 0.0% |
| Non-distributable reserves | 130/1 | €155 | €155 | = | 0.0% |
| Legal reserve | 130 | €155 | €155 | = | 0.0% |
| Distributable reserves | 133 | €3,388 | €3,388 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,043 | -€138,637 | -€3,594 | -2.7% |
| Amounts payable | 17/49 | €71,010 | €74,604 | +€3,594 | +5.1% |
| Amounts payable after more than one year | 17 | €70,000 | €73,500 | +€3,500 | +5.0% |
| Financial debts | 170/4 | €70,000 | €73,500 | +€3,500 | +5.0% |
| Amounts payable within one year | 42/48 | €737 | €1,104 | +€368 | +49.9% |
| Trade debts | 44 | €403 | €0 | -€403 | -100% |
| Suppliers | 440/4 | €403 | €0 | -€403 | -100% |
| Other amounts payable | 47/48 | €334 | €1,104 | +€771 | +231% |
| Accrued charges and deferred income | 492/3 | €273 | €0 | -€273 | -100% |
| Other operating charges | 640/8 | €1,012 | €777 | -€234 | -23.1% |
| Gross operating margin | 9900 | -€2,614 | -€2,694 | -€80 | -3.1% |
| Operating profit (loss) | 9901 | -€3,625 | -€3,471 | +€154 | +4.2% |
| Financial charges | 65/66B | €105 | €123 | +€18 | +17.2% |
| Recurring financial charges | 65 | €105 | €123 | +€18 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,730 | -€3,594 | +€136 | +3.6% |
| Profit (loss) for the period | 9904 | -€3,730 | -€3,594 | +€136 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,730 | -€3,594 | +€136 | +3.6% |
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 19 October 2026 via checked.be.