HAYAT GROUP: 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 GROUP
Largest movements
- Cash +€30,316
up €30,316 (+659%), from €4,599 to €34,915
mainly Net result for the year (+€33,284) and Other debts (+€28,730)
- Receivables within one year +€18,856
up €18,856 (+141%), from €13,368 to €32,224
of which Trade receivables: +€9,896
- Stocks and contracts +€4,916
up €4,916 (+634%), from €775 to €5,691
- Tangible fixed assets +€1,973
up €1,973 (+116%), from €1,700 to €3,673
of which Furniture and vehicles: +€2,435
- Intangible fixed assets -€1,429
down €1,429 (-15.6%), from €9,141 to €7,712
- Other debts +€28,730
new in 2025: €28,730
- Tax, wage and social debts +€24,111
up €24,111 (+336%), from €7,171 to €31,283
of which Remuneration and social security: +€14,581
- Profit (loss) carried forward +€4,554
up €4,554 (+30.2%), from €15,086 to €19,639
- Trade debts -€2,764
down €2,764 (-63.9%), from €4,326 to €1,562
- Gross operating margin +€72,467
up €72,467 (+369%), from €19,641 to €92,108
- Staff costs +€45,882
new in 2025: €45,882
- Taxes +€4,550
up €4,550 (+121%), from €3,771 to €8,321
- Other operating charges +€1,735
new in 2025: €1,735
- Financial charges +€1,699
up €1,699 (+13,160%), from €13 to €1,712
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 | €31,583 | €86,214 | +€54,631 | +173% |
| Fixed assets | 21/28 | €12,841 | €13,385 | +€544 | +4.2% |
| Intangible fixed assets | 21 | €9,141 | €7,712 | -€1,429 | -15.6% |
| Tangible fixed assets | 22/27 | €1,700 | €3,673 | +€1,973 | +116% |
| Plant, machinery and equipment | 23 | €1,700 | €1,237 | -€463 | -27.2% |
| Furniture and vehicles | 24 | - | €2,435 | +€2,435 | |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €18,742 | €72,830 | +€54,087 | +289% |
| Stocks and contracts in progress | 3 | €775 | €5,691 | +€4,916 | +634% |
| Stocks | 30/36 | €775 | €5,691 | +€4,916 | +634% |
| Amounts receivable within one year | 40/41 | €13,368 | €32,224 | +€18,856 | +141% |
| Trade receivables | 40 | €971 | €10,867 | +€9,896 | +1,019% |
| Other amounts receivable | 41 | €12,397 | €21,357 | +€8,960 | +72.3% |
| Cash at bank and in hand | 54/58 | €4,599 | €34,915 | +€30,316 | +659% |
| Total equity and liabilities | 10/49 | €31,583 | €86,214 | +€54,631 | +173% |
| Equity | 10/15 | €20,086 | €24,639 | +€4,554 | +22.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,086 | €19,639 | +€4,554 | +30.2% |
| Amounts payable | 17/49 | €11,497 | €61,575 | +€50,077 | +436% |
| Amounts payable within one year | 42/48 | €11,497 | €61,575 | +€50,077 | +436% |
| Trade debts | 44 | €4,326 | €1,562 | -€2,764 | -63.9% |
| Suppliers | 440/4 | €4,326 | €1,562 | -€2,764 | -63.9% |
| Taxes, remuneration and social security | 45 | €7,171 | €31,283 | +€24,111 | +336% |
| Taxes | 450/3 | €3,771 | €13,302 | +€9,530 | +253% |
| Remuneration and social security | 454/9 | €3,400 | €17,981 | +€14,581 | +429% |
| Other amounts payable | 47/48 | - | €28,730 | +€28,730 | |
| Remuneration, social security and pensions | 62 | - | €45,882 | +€45,882 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,009 | €2,056 | +€1,047 | +104% |
| Other operating charges | 640/8 | - | €1,735 | +€1,735 | |
| Gross operating margin | 9900 | €19,641 | €92,108 | +€72,467 | +369% |
| Operating profit (loss) | 9901 | €18,632 | €42,435 | +€23,803 | +128% |
| Financial income | 75/76B | €238 | €882 | +€644 | +271% |
| Recurring financial income | 75 | €238 | €882 | +€644 | +271% |
| Financial charges | 65/66B | €13 | €1,712 | +€1,699 | +13,160% |
| Recurring financial charges | 65 | €13 | €1,712 | +€1,699 | +13,160% |
| Profit (loss) for the period before taxes | 9903 | €18,857 | €41,605 | +€22,748 | +121% |
| Income taxes | 67/77 | €3,771 | €8,321 | +€4,550 | +121% |
| Profit (loss) for the period | 9904 | €15,086 | €33,284 | +€18,199 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €15,086 | €33,284 | +€18,199 | +121% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.