HAYAM TRANS: 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.
HAYAM TRANS
Largest movements
- Receivables within one year -€41,000
no longer reported in 2025 (was €41,000)
of which Trade receivables: -€34,000
- Intangible fixed assets -€3,000
down €3,000 (-10.0%), from €30,000 to €27,000
- Profit (loss) carried forward -€25,814
down €25,814 (-92.3%), from €27,953 to €2,139
- Current portion of long-term debt -€15,000
down €15,000 (-26.8%), from €55,916 to €40,916
- Tax, wage and social debts -€1,888
down €1,888 (-26.9%), from €7,019 to €5,131
- Gross operating margin -€24,489
down €24,489 (-60.7%), from €40,360 to €15,871
- Financial income +€21,541
new in 2025: €21,541
- Staff costs +€15,602
up €15,602 (+53.3%), from €29,296 to €44,898
- Depreciation +€5,500
up €5,500 (+61.5%), from €8,943 to €14,443
- Other operating charges +€3,499
up €3,499 (+908%), from €385 to €3,884
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 | €116,679 | €73,895 | -€42,785 | -36.7% |
| Fixed assets | 21/28 | €52,156 | €50,212 | -€1,943 | -3.7% |
| Intangible fixed assets | 21 | €30,000 | €27,000 | -€3,000 | -10.0% |
| Tangible fixed assets | 22/27 | €22,156 | €23,212 | +€1,057 | +4.8% |
| Furniture and vehicles | 24 | €22,156 | €23,212 | +€1,057 | +4.8% |
| Current assets | 29/58 | €64,523 | €23,682 | -€40,841 | -63.3% |
| Amounts receivable within one year | 40/41 | €41,000 | - | -€41,000 | |
| Trade receivables | 40 | €34,000 | - | -€34,000 | |
| Other amounts receivable | 41 | €7,000 | - | -€7,000 | |
| Cash at bank and in hand | 54/58 | €23,523 | €23,682 | +€159 | +0.7% |
| Total equity and liabilities | 10/49 | €116,679 | €73,895 | -€42,785 | -36.7% |
| Equity | 10/15 | €48,404 | €22,590 | -€25,814 | -53.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,953 | €2,139 | -€25,814 | -92.3% |
| Amounts payable | 17/49 | €68,275 | €51,304 | -€16,971 | -24.9% |
| Amounts payable within one year | 42/48 | €68,275 | €51,304 | -€16,971 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €55,916 | €40,916 | -€15,000 | -26.8% |
| Trade debts | 44 | €4,083 | €4,000 | -€83 | -2.0% |
| Suppliers | 440/4 | €4,083 | €4,000 | -€83 | -2.0% |
| Taxes, remuneration and social security | 45 | €7,019 | €5,131 | -€1,888 | -26.9% |
| Taxes | 450/3 | €7,019 | €5,131 | -€1,888 | -26.9% |
| Other amounts payable | 47/48 | €1,257 | €1,257 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €29,296 | €44,898 | +€15,602 | +53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,943 | €14,443 | +€5,500 | +61.5% |
| Other operating charges | 640/8 | €385 | €3,884 | +€3,499 | +908% |
| Gross operating margin | 9900 | €40,360 | €15,871 | -€24,489 | -60.7% |
| Operating profit (loss) | 9901 | €1,735 | -€47,354 | -€49,090 | |
| Financial income | 75/76B | - | €21,541 | +€21,541 | |
| Recurring financial income | 75 | - | €21,541 | +€21,541 | |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €1,735 | -€25,814 | -€27,549 | |
| Profit (loss) for the period | 9904 | €1,735 | -€25,814 | -€27,549 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,735 | -€25,814 | -€27,549 |
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 23 October 2026 via checked.be.