HAYAT ENTERPRISES: 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 ENTERPRISES
Largest movements
- Stocks and contracts +€4,783
up €4,783 (+38.6%), from €12,396 to €17,179
- Cash +€400
up €400 (+5.4%), from €7,466 to €7,866
mainly Trade debts (+€12,524) and Other debts (+€2,500)
- Trade debts +€12,524
up €12,524 (+30.1%), from €41,571 to €54,095
- Profit (loss) carried forward -€8,153
down €8,153 (-14.3%), from -€56,962 to -€65,115
- Other debts +€2,500
up €2,500 (+38.0%), from €6,571 to €9,071
- Tax, wage and social debts -€1,688
down €1,688 (-20.5%), from €8,229 to €6,541
of which Remuneration and social security: -€1,424
- Gross operating margin -€11,782
down €11,782 (-47.1%), from €25,027 to €13,245
- Staff costs -€6,915
down €6,915 (-25.3%), from €27,357 to €20,442
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 | €19,861 | €25,045 | +€5,183 | +26.1% |
| Current assets | 29/58 | €19,861 | €25,045 | +€5,183 | +26.1% |
| Stocks and contracts in progress | 3 | €12,396 | €17,179 | +€4,783 | +38.6% |
| Stocks | 30/36 | €12,396 | €17,179 | +€4,783 | +38.6% |
| Cash at bank and in hand | 54/58 | €7,466 | €7,866 | +€400 | +5.4% |
| Total equity and liabilities | 10/49 | €19,861 | €25,045 | +€5,183 | +26.1% |
| Equity | 10/15 | -€36,510 | -€44,663 | -€8,153 | -22.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,962 | -€65,115 | -€8,153 | -14.3% |
| Amounts payable | 17/49 | €56,372 | €69,707 | +€13,336 | +23.7% |
| Amounts payable within one year | 42/48 | €56,372 | €69,707 | +€13,336 | +23.7% |
| Trade debts | 44 | €41,571 | €54,095 | +€12,524 | +30.1% |
| Suppliers | 440/4 | €41,571 | €54,095 | +€12,524 | +30.1% |
| Taxes, remuneration and social security | 45 | €8,229 | €6,541 | -€1,688 | -20.5% |
| Taxes | 450/3 | €4,030 | €3,766 | -€264 | -6.5% |
| Remuneration and social security | 454/9 | €4,199 | €2,775 | -€1,424 | -33.9% |
| Other amounts payable | 47/48 | €6,571 | €9,071 | +€2,500 | +38.0% |
| Remuneration, social security and pensions | 62 | €27,357 | €20,442 | -€6,915 | -25.3% |
| Other operating charges | 640/8 | €814 | €833 | +€19 | +2.3% |
| Gross operating margin | 9900 | €25,027 | €13,245 | -€11,782 | -47.1% |
| Operating profit (loss) | 9901 | -€3,144 | -€8,029 | -€4,886 | -155% |
| Financial charges | 65/66B | €108 | €123 | +€15 | +13.6% |
| Recurring financial charges | 65 | €108 | €123 | +€15 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,252 | -€8,153 | -€4,900 | -151% |
| Profit (loss) for the period | 9904 | -€3,252 | -€8,153 | -€4,900 | -151% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,252 | -€8,153 | -€4,900 | -151% |
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 26 October 2026 via checked.be.