HAYEN-PARIS: 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.
HAYEN-PARIS
Largest movements
- Cash +€13,372
up €13,372 (+23.1%), from €57,817 to €71,189
mainly Depreciation (+€11,430) and Receivables within one year (+€9,902)
- Tangible fixed assets -€11,430
down €11,430 (-88.6%), from €12,905 to €1,475
of which Furniture and vehicles: -€11,183
- Receivables within one year -€9,902
down €9,902 (-21.6%), from €45,845 to €35,943
of which Trade receivables: -€9,682
- Financial fixed assets -€2,400
down €2,400 (-85.1%), from €2,820 to €420
- Current portion of long-term debt -€4,747
down €4,747 (-100%), from €4,747 to €0
- Tax, wage and social debts -€3,165
down €3,165 (-11.8%), from €26,777 to €23,612
of which Remuneration and social security: -€1,922
- Trade debts -€2,444
down €2,444 (-27.6%), from €8,856 to €6,412
- Gross operating margin +€32,796
up €32,796 (+51.9%), from €63,170 to €95,966
- Other operating charges -€4,403
down €4,403 (-56.8%), from €7,746 to €3,343
- Financial income -€3,124
down €3,124 (-93.7%), from €3,334 to €209
- Depreciation -€3,015
down €3,015 (-20.9%), from €14,444 to €11,430
- Staff costs +€1,349
up €1,349 (+1.7%), from €80,313 to €81,662
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 | €121,225 | €110,218 | -€11,007 | -9.1% |
| Fixed assets | 21/28 | €15,725 | €1,896 | -€13,830 | -87.9% |
| Tangible fixed assets | 22/27 | €12,905 | €1,475 | -€11,430 | -88.6% |
| Plant, machinery and equipment | 23 | €577 | €330 | -€247 | -42.8% |
| Furniture and vehicles | 24 | €12,328 | €1,145 | -€11,183 | -90.7% |
| Financial fixed assets | 28 | €2,820 | €420 | -€2,400 | -85.1% |
| Current assets | 29/58 | €105,499 | €108,322 | +€2,823 | +2.7% |
| Amounts receivable within one year | 40/41 | €45,845 | €35,943 | -€9,902 | -21.6% |
| Trade receivables | 40 | €38,722 | €29,040 | -€9,682 | -25.0% |
| Other amounts receivable | 41 | €7,122 | €6,903 | -€220 | -3.1% |
| Cash at bank and in hand | 54/58 | €57,817 | €71,189 | +€13,372 | +23.1% |
| Deferred charges and accrued income | 490/1 | €1,837 | €1,191 | -€647 | -35.2% |
| Total equity and liabilities | 10/49 | €121,225 | €110,218 | -€11,007 | -9.1% |
| Equity | 10/15 | €69,863 | €68,933 | -€931 | -1.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €49,863 | €48,933 | -€931 | -1.9% |
| Distributable reserves | 133 | €49,863 | €48,933 | -€931 | -1.9% |
| Amounts payable | 17/49 | €51,361 | €41,285 | -€10,076 | -19.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €51,361 | €41,285 | -€10,076 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €4,747 | €0 | -€4,747 | -100% |
| Trade debts | 44 | €8,856 | €6,412 | -€2,444 | -27.6% |
| Suppliers | 440/4 | €8,856 | €6,412 | -€2,444 | -27.6% |
| Taxes, remuneration and social security | 45 | €26,777 | €23,612 | -€3,165 | -11.8% |
| Taxes | 450/3 | €15,538 | €14,296 | -€1,243 | -8.0% |
| Remuneration and social security | 454/9 | €11,238 | €9,316 | -€1,922 | -17.1% |
| Other amounts payable | 47/48 | €10,982 | €11,262 | +€280 | +2.5% |
| Remuneration, social security and pensions | 62 | €80,313 | €81,662 | +€1,349 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,444 | €11,430 | -€3,015 | -20.9% |
| Other operating charges | 640/8 | €7,746 | €3,343 | -€4,403 | -56.8% |
| Gross operating margin | 9900 | €63,170 | €95,966 | +€32,796 | +51.9% |
| Operating profit (loss) | 9901 | -€39,334 | -€469 | +€38,865 | +98.8% |
| Financial income | 75/76B | €3,334 | €209 | -€3,124 | -93.7% |
| Recurring financial income | 75 | €3,334 | €209 | -€3,124 | -93.7% |
| Financial charges | 65/66B | €427 | €365 | -€62 | -14.5% |
| Recurring financial charges | 65 | €427 | €365 | -€62 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€36,427 | -€625 | +€35,802 | +98.3% |
| Income taxes | 67/77 | €494 | €306 | -€188 | -38.1% |
| Profit (loss) for the period | 9904 | -€36,921 | -€931 | +€35,991 | +97.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,921 | -€931 | +€35,991 | +97.5% |
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 31 October 2026 via checked.be.