HAYDA CONSULT: 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.
HAYDA CONSULT
Largest movements
- Cash -€6,150
down €6,150 (-55.6%), from €11,059 to €4,909
mainly Net result for the year (-€9,494) and Deferred charges and accrued income (-€3,850)
- Deferred charges and accrued income +€3,850
new in 2025: €3,850
- Receivables within one year -€2,203
down €2,203 (-24.2%), from €9,117 to €6,914
of which Trade receivables: -€2,619
- Tangible fixed assets -€790
down €790 (-44.5%), from €1,775 to €985
of which Plant, machinery and equipment: -€586
- Profit (loss) carried forward -€9,494
down €9,494 (-73.0%), from €13,001 to €3,506
- Other debts +€4,834
up €4,834 (+1,117%), from €433 to €5,267
- Tax, wage and social debts -€3,136
no longer reported in 2025 (was €3,136)
- Trade debts +€2,503
up €2,503 (+657%), from €381 to €2,884
- Gross operating margin -€28,389
down €28,389, from €21,507 to -€6,883
- Taxes -€3,136
no longer reported in 2025 (was €3,136)
- Financial charges +€1,300
up €1,300 (+3,468%), from €38 to €1,338
- Other operating charges +€382
up €382 (+375%), from €102 to €484
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 | €21,951 | €16,658 | -€5,293 | -24.1% |
| Fixed assets | 21/28 | €1,775 | €985 | -€790 | -44.5% |
| Tangible fixed assets | 22/27 | €1,775 | €985 | -€790 | -44.5% |
| Plant, machinery and equipment | 23 | €1,309 | €723 | -€586 | -44.7% |
| Furniture and vehicles | 24 | €466 | €262 | -€205 | -43.9% |
| Current assets | 29/58 | €20,176 | €15,673 | -€4,503 | -22.3% |
| Amounts receivable within one year | 40/41 | €9,117 | €6,914 | -€2,203 | -24.2% |
| Trade receivables | 40 | €4,000 | €1,381 | -€2,619 | -65.5% |
| Other amounts receivable | 41 | €5,117 | €5,533 | +€416 | +8.1% |
| Cash at bank and in hand | 54/58 | €11,059 | €4,909 | -€6,150 | -55.6% |
| Deferred charges and accrued income | 490/1 | - | €3,850 | +€3,850 | |
| Total equity and liabilities | 10/49 | €21,951 | €16,658 | -€5,293 | -24.1% |
| Equity | 10/15 | €18,001 | €8,506 | -€9,494 | -52.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,001 | €3,506 | -€9,494 | -73.0% |
| Amounts payable | 17/49 | €3,950 | €8,151 | +€4,201 | +106% |
| Amounts payable within one year | 42/48 | €3,950 | €8,151 | +€4,201 | +106% |
| Trade debts | 44 | €381 | €2,884 | +€2,503 | +657% |
| Suppliers | 440/4 | €381 | €2,884 | +€2,503 | +657% |
| Taxes, remuneration and social security | 45 | €3,136 | - | -€3,136 | |
| Taxes | 450/3 | €3,136 | - | -€3,136 | |
| Other amounts payable | 47/48 | €433 | €5,267 | +€4,834 | +1,117% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €596 | €790 | +€195 | +32.7% |
| Other operating charges | 640/8 | €102 | €484 | +€382 | +375% |
| Gross operating margin | 9900 | €21,507 | -€6,883 | -€28,389 | |
| Operating profit (loss) | 9901 | €20,809 | -€8,157 | -€28,966 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €38 | €1,338 | +€1,300 | +3,468% |
| Recurring financial charges | 65 | €38 | €1,338 | +€1,300 | +3,468% |
| Profit (loss) for the period before taxes | 9903 | €20,772 | -€9,494 | -€30,266 | |
| Income taxes | 67/77 | €3,136 | - | -€3,136 | |
| Profit (loss) for the period | 9904 | €17,636 | -€9,494 | -€27,130 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,636 | -€9,494 | -€27,130 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.