HAYANA: 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.
HAYANA
Largest movements
- Tangible fixed assets -€19,349
down €19,349 (-2.0%), from €952,759 to €933,410
of which Land and buildings: -€28,384
- Debts after one year -€31,155
down €31,155 (-4.5%), from €699,283 to €668,127
of which Financial debts: -€31,155
- Gross operating margin +€34,681
up €34,681 (+78.5%), from €44,190 to €78,871
- Depreciation +€1,498
up €1,498 (+3.7%), from €40,549 to €42,047
- Financial charges -€1,311
down €1,311 (-4.2%), from €31,079 to €29,768
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 | €965,670 | €944,653 | -€21,017 | -2.2% |
| Fixed assets | 21/28 | €952,759 | €933,410 | -€19,349 | -2.0% |
| Tangible fixed assets | 22/27 | €952,759 | €933,410 | -€19,349 | -2.0% |
| Land and buildings | 22 | €864,100 | €835,716 | -€28,384 | -3.3% |
| Plant, machinery and equipment | 23 | €82,747 | €93,142 | +€10,394 | +12.6% |
| Furniture and vehicles | 24 | €5,912 | €4,552 | -€1,360 | -23.0% |
| Current assets | 29/58 | €12,911 | €11,243 | -€1,668 | -12.9% |
| Amounts receivable within one year | 40/41 | €8,808 | €3,921 | -€4,887 | -55.5% |
| Trade receivables | 40 | €6,075 | €3,187 | -€2,888 | -47.5% |
| Other amounts receivable | 41 | €2,733 | €734 | -€1,999 | -73.1% |
| Cash at bank and in hand | 54/58 | €2,279 | €5,825 | +€3,546 | +156% |
| Deferred charges and accrued income | 490/1 | €1,824 | €1,497 | -€327 | -17.9% |
| Total equity and liabilities | 10/49 | €965,670 | €944,653 | -€21,017 | -2.2% |
| Equity | 10/15 | €25,802 | €28,541 | +€2,739 | +10.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,802 | €8,541 | +€2,739 | +47.2% |
| Amounts payable | 17/49 | €939,868 | €916,112 | -€23,756 | -2.5% |
| Amounts payable after more than one year | 17 | €699,283 | €668,127 | -€31,155 | -4.5% |
| Financial debts | 170/4 | €673,783 | €642,627 | -€31,155 | -4.6% |
| Other amounts payable | 178/9 | €25,500 | €25,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €230,310 | €235,904 | +€5,593 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €30,079 | €31,155 | +€1,076 | +3.6% |
| Trade debts | 44 | €9,666 | €6,061 | -€3,604 | -37.3% |
| Suppliers | 440/4 | €9,666 | €6,061 | -€3,604 | -37.3% |
| Other amounts payable | 47/48 | €190,566 | €198,687 | +€8,121 | +4.3% |
| Accrued charges and deferred income | 492/3 | €10,275 | €12,080 | +€1,805 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,549 | €42,047 | +€1,498 | +3.7% |
| Other operating charges | 640/8 | €3,596 | €4,316 | +€720 | +20.0% |
| Gross operating margin | 9900 | €44,190 | €78,871 | +€34,681 | +78.5% |
| Operating profit (loss) | 9901 | €45 | €32,507 | +€32,462 | +71,755% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €31,079 | €29,768 | -€1,311 | -4.2% |
| Recurring financial charges | 65 | €31,079 | €29,768 | -€1,311 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€31,030 | €2,739 | +€33,769 | |
| Profit (loss) for the period | 9904 | -€31,030 | €2,739 | +€33,769 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,030 | €2,739 | +€33,769 |
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.