HAYAT 786: 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.
HAYAT 786
Largest movements
- Tangible fixed assets -€9,599
down €9,599 (-33.3%), from €28,797 to €19,198
of which Furniture and vehicles: -€8,600
- Cash +€2,251
up €2,251 (+35.0%), from €6,428 to €8,679
mainly Depreciation (+€9,599) and Net result for the year (+€3,385)
- Debts after one year -€9,192
down €9,192 (-46.0%), from €19,980 to €10,789
- Tax, wage and social debts -€5,647
down €5,647 (-35.4%), from €15,965 to €10,317
of which Remuneration and social security: -€5,529
- Reserves +€3,385
up €3,385 (+21.1%), from €16,076 to €19,461
- Trade debts +€2,561
up €2,561, from €0 to €2,561
- Current portion of long-term debt +€1,535
up €1,535 (+20.9%), from €7,333 to €8,868
- Other operating charges +€4,742
up €4,742 (+1,591%), from €298 to €5,040
- Gross operating margin +€1,843
up €1,843 (+3.9%), from €47,755 to €49,598
- Staff costs +€903
up €903 (+3.2%), from €28,214 to €29,117
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 | €66,016 | €58,596 | -€7,420 | -11.2% |
| Fixed assets | 21/28 | €34,047 | €24,448 | -€9,599 | -28.2% |
| Tangible fixed assets | 22/27 | €28,797 | €19,198 | -€9,599 | -33.3% |
| Plant, machinery and equipment | 23 | €2,997 | €1,998 | -€999 | -33.3% |
| Furniture and vehicles | 24 | €25,800 | €17,200 | -€8,600 | -33.3% |
| Financial fixed assets | 28 | €5,250 | €5,250 | = | 0.0% |
| Current assets | 29/58 | €31,969 | €34,148 | +€2,179 | +6.8% |
| Amounts receivable within one year | 40/41 | €25,541 | €25,469 | -€72 | -0.3% |
| Trade receivables | 40 | €24,946 | €25,285 | +€340 | +1.4% |
| Other amounts receivable | 41 | €596 | €184 | -€412 | -69.1% |
| Cash at bank and in hand | 54/58 | €6,428 | €8,679 | +€2,251 | +35.0% |
| Total equity and liabilities | 10/49 | €66,016 | €58,596 | -€7,420 | -11.2% |
| Equity | 10/15 | €22,676 | €26,061 | +€3,385 | +14.9% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €16,076 | €19,461 | +€3,385 | +21.1% |
| Distributable reserves | 133 | €16,076 | €19,461 | +€3,385 | +21.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €43,340 | €32,535 | -€10,805 | -24.9% |
| Amounts payable after more than one year | 17 | €19,980 | €10,789 | -€9,192 | -46.0% |
| Financial debts | 170/4 | €19,980 | €10,789 | -€9,192 | -46.0% |
| Amounts payable within one year | 42/48 | €23,360 | €21,746 | -€1,613 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €7,333 | €8,868 | +€1,535 | +20.9% |
| Trade debts | 44 | €0 | €2,561 | +€2,561 | |
| Suppliers | 440/4 | €0 | €2,561 | +€2,561 | |
| Taxes, remuneration and social security | 45 | €15,965 | €10,317 | -€5,647 | -35.4% |
| Taxes | 450/3 | €5,957 | €5,839 | -€118 | -2.0% |
| Remuneration and social security | 454/9 | €10,007 | €4,478 | -€5,529 | -55.3% |
| Other amounts payable | 47/48 | €62 | - | -€62 | |
| Remuneration, social security and pensions | 62 | €28,214 | €29,117 | +€903 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,773 | €9,599 | -€174 | -1.8% |
| Other operating charges | 640/8 | €298 | €5,040 | +€4,742 | +1,591% |
| Gross operating margin | 9900 | €47,755 | €49,598 | +€1,843 | +3.9% |
| Operating profit (loss) | 9901 | €9,470 | €5,843 | -€3,628 | -38.3% |
| Financial charges | 65/66B | €1,641 | €2,119 | +€478 | +29.2% |
| Recurring financial charges | 65 | €1,641 | €2,119 | +€478 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €7,829 | €3,724 | -€4,106 | -52.4% |
| Income taxes | 67/77 | €311 | €339 | +€27 | +8.8% |
| Profit (loss) for the period | 9904 | €7,518 | €3,385 | -€4,133 | -55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,518 | €3,385 | -€4,133 | -55.0% |
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 24 October 2026 via checked.be.