HAYA: 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.
HAYA
Largest movements
- Cash -€10,710
down €10,710 (-66.7%), from €16,058 to €5,349
mainly Other debts (-€8,270) and Net result for the year (-€3,434)
- Receivables within one year -€3,038
down €3,038 (-58.8%), from €5,169 to €2,132
of which Trade receivables: -€2,305
- Stocks and contracts -€840
down €840 (-31.5%), from €2,670 to €1,830
- Tangible fixed assets +€585
up €585 (+38.2%), from €1,531 to €2,116
of which Furniture and vehicles: +€982
- Other debts -€8,270
down €8,270 (-34.8%), from €23,762 to €15,492
- Profit (loss) carried forward -€3,434
down €3,434 (-68.3%), from -€5,031 to -€8,465
- Trade debts -€2,506
down €2,506 (-98.1%), from €2,555 to €49
- Tax, wage and social debts +€652
up €652 (+85.4%), from €764 to €1,416
- Advances received -€429
down €429 (-100%), from €429 to €0
- Gross operating margin +€3,315
up €3,315 (+75.0%), from -€4,418 to -€1,103
- Taxes +€545
up €545 (+664%), from €82 to €628
- Other operating charges -€300
down €300 (-27.4%), from €1,095 to €795
- Depreciation +€260
up €260 (+66.0%), from €394 to €654
- Financial charges +€70
up €70 (+38.2%), from €184 to €255
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 | €25,579 | €11,492 | -€14,087 | -55.1% |
| Fixed assets | 21/28 | €1,531 | €2,116 | +€585 | +38.2% |
| Tangible fixed assets | 22/27 | €1,531 | €2,116 | +€585 | +38.2% |
| Plant, machinery and equipment | 23 | €1,531 | €1,134 | -€397 | -25.9% |
| Furniture and vehicles | 24 | - | €982 | +€982 | |
| Current assets | 29/58 | €24,048 | €9,376 | -€14,672 | -61.0% |
| Stocks and contracts in progress | 3 | €2,670 | €1,830 | -€840 | -31.5% |
| Stocks | 30/36 | €2,670 | €1,830 | -€840 | -31.5% |
| Amounts receivable within one year | 40/41 | €5,169 | €2,132 | -€3,038 | -58.8% |
| Trade receivables | 40 | €4,436 | €2,132 | -€2,305 | -52.0% |
| Other amounts receivable | 41 | €733 | €0 | -€733 | -100% |
| Cash at bank and in hand | 54/58 | €16,058 | €5,349 | -€10,710 | -66.7% |
| Deferred charges and accrued income | 490/1 | €151 | €66 | -€85 | -56.3% |
| Total equity and liabilities | 10/49 | €25,579 | €11,492 | -€14,087 | -55.1% |
| Equity | 10/15 | -€2,031 | -€5,465 | -€3,434 | -169% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,031 | -€8,465 | -€3,434 | -68.3% |
| Amounts payable | 17/49 | €27,610 | €16,957 | -€10,653 | -38.6% |
| Amounts payable within one year | 42/48 | €27,511 | €16,957 | -€10,554 | -38.4% |
| Trade debts | 44 | €2,555 | €49 | -€2,506 | -98.1% |
| Suppliers | 440/4 | €2,555 | €49 | -€2,506 | -98.1% |
| Advances received on contracts in progress | 46 | €429 | €0 | -€429 | -100% |
| Taxes, remuneration and social security | 45 | €764 | €1,416 | +€652 | +85.4% |
| Taxes | 450/3 | €764 | €1,416 | +€652 | +85.4% |
| Other amounts payable | 47/48 | €23,762 | €15,492 | -€8,270 | -34.8% |
| Accrued charges and deferred income | 492/3 | €99 | €0 | -€99 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €394 | €654 | +€260 | +66.0% |
| Other operating charges | 640/8 | €1,095 | €795 | -€300 | -27.4% |
| Gross operating margin | 9900 | -€4,418 | -€1,103 | +€3,315 | +75.0% |
| Operating profit (loss) | 9901 | -€5,907 | -€2,552 | +€3,355 | +56.8% |
| Financial income | 75/76B | €16 | €0 | -€16 | -99.4% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -99.4% |
| Financial charges | 65/66B | €184 | €255 | +€70 | +38.2% |
| Recurring financial charges | 65 | €184 | €255 | +€70 | +38.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,076 | -€2,807 | +€3,269 | +53.8% |
| Income taxes | 67/77 | €82 | €628 | +€545 | +664% |
| Profit (loss) for the period | 9904 | -€6,158 | -€3,434 | +€2,724 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,158 | -€3,434 | +€2,724 | +44.2% |
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 21 October 2026 via checked.be.