HAYEK SERVICES: 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.
HAYEK SERVICES
Largest movements
- Receivables within one year +€18,985
up €18,985 (+50.1%), from €37,883 to €56,868
of which Other amounts receivable: +€13,431
- Cash +€16,002
up €16,002 (+61.1%), from €26,188 to €42,190
mainly Net result for the year (+€44,969) and Depreciation (+€5,669)
- Tangible fixed assets -€4,428
down €4,428 (-24.1%), from €18,342 to €13,914
- Profit (loss) carried forward +€44,969
up €44,969 (+97.1%), from €46,328 to €91,297
- Debts after one year -€11,362
no longer reported in 2025 (was €11,362)
- Current portion of long-term debt -€4,780
no longer reported in 2025 (was €4,780)
- Tax, wage and social debts +€1,451
up €1,451 (+7.6%), from €19,051 to €20,502
- Taxes +€1,249
up €1,249 (+9.4%), from €13,345 to €14,594
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 | €84,135 | €114,693 | +€30,558 | +36.3% |
| Fixed assets | 21/28 | €18,342 | €13,914 | -€4,428 | -24.1% |
| Tangible fixed assets | 22/27 | €18,342 | €13,914 | -€4,428 | -24.1% |
| Furniture and vehicles | 24 | €18,342 | €13,914 | -€4,428 | -24.1% |
| Current assets | 29/58 | €65,792 | €100,779 | +€34,987 | +53.2% |
| Amounts receivable within one year | 40/41 | €37,883 | €56,868 | +€18,985 | +50.1% |
| Trade receivables | 40 | €24,673 | €30,227 | +€5,554 | +22.5% |
| Other amounts receivable | 41 | €13,210 | €26,641 | +€13,431 | +102% |
| Cash at bank and in hand | 54/58 | €26,188 | €42,190 | +€16,002 | +61.1% |
| Deferred charges and accrued income | 490/1 | €1,721 | €1,721 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €84,135 | €114,693 | +€30,558 | +36.3% |
| Equity | 10/15 | €48,328 | €93,297 | +€44,969 | +93.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,328 | €91,297 | +€44,969 | +97.1% |
| Amounts payable | 17/49 | €35,807 | €21,396 | -€14,411 | -40.2% |
| Amounts payable after more than one year | 17 | €11,362 | - | -€11,362 | |
| Financial debts | 170/4 | €11,362 | - | -€11,362 | |
| Amounts payable within one year | 42/48 | €24,444 | €21,396 | -€3,048 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €4,780 | - | -€4,780 | |
| Trade debts | 44 | €613 | €894 | +€281 | +45.8% |
| Suppliers | 440/4 | €613 | €894 | +€281 | +45.8% |
| Taxes, remuneration and social security | 45 | €19,051 | €20,502 | +€1,451 | +7.6% |
| Taxes | 450/3 | €19,051 | €20,502 | +€1,451 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,619 | €5,669 | +€50 | +0.9% |
| Other operating charges | 640/8 | €916 | €879 | -€36 | -4.0% |
| Non-recurring operating charges | 66A | - | €834 | +€834 | |
| Gross operating margin | 9900 | €66,236 | €66,898 | +€661 | +1.0% |
| Operating profit (loss) | 9901 | €59,702 | €59,516 | -€186 | -0.3% |
| Financial income | 75/76B | €1,205 | €1,014 | -€190 | -15.8% |
| Recurring financial income | 75 | €1,205 | €1,014 | -€190 | -15.8% |
| Financial charges | 65/66B | €1,234 | €967 | -€266 | -21.6% |
| Recurring financial charges | 65 | €1,234 | €967 | -€266 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €59,673 | €59,563 | -€110 | -0.2% |
| Income taxes | 67/77 | €13,345 | €14,594 | +€1,249 | +9.4% |
| Profit (loss) for the period | 9904 | €46,328 | €44,969 | -€1,359 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,328 | €44,969 | -€1,359 | -2.9% |
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 21 October 2026 via checked.be.