HAYET: what changed
Two fiscal 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.
HAYET
Largest movements
- Cash +€15,440
up €15,440 (+855.1%), from €1,806 to €17,245
mainly Tax, wage and social debts (+€8,516) and Net result for the year (+€7,010)
- Receivables within one year -€5,412
down €5,412 (-89.8%), from €6,030 to €618
- Tangible fixed assets +€2,825
up €2,825 (+30.4%), from €9,286 to €12,112
of which Other tangible fixed assets: +€4,620
- Stocks and contracts +€1,914
up €1,914 (+44.1%), from €4,341 to €6,255
- Financial fixed assets +€500
up €500 (+12.8%), from €3,900 to €4,400
- Tax, wage and social debts +€8,516
up €8,516 (+827.2%), from €1,029 to €9,545
of which Taxes: +€5,153
- Profit (loss) carried forward +€7,010
up €7,010 (+67.1%), from -€10,440 to -€3,430
- Other debts -€4,790
down €4,790 (-15.5%), from €30,918 to €26,128
- Trade debts +€4,622
up €4,622 (+249.1%), from €1,855 to €6,477
- Gross operating margin +€44,620
up €44,620, from -€9,522 to €35,097
- Staff costs +€19,621
new in 2025: €19,621
- Other operating charges +€5,818
up €5,818 (+2066.1%), from €282 to €6,100
- Depreciation +€1,598
up €1,598 (+282.1%), from €566 to €2,164
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.
Cash bridge derived
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 | €25,363 | €40,720 | +€15,357 | +60.6% |
| Fixed assets | 21/28 | €13,186 | €16,512 | +€3,325 | +25.2% |
| Tangible fixed assets | 22/27 | €9,286 | €12,112 | +€2,825 | +30.4% |
| Land and buildings | 22 | €2,883 | €2,443 | -€440 | -15.3% |
| Furniture and vehicles | 24 | €6,404 | €5,049 | -€1,355 | -21.2% |
| Other tangible fixed assets | 26 | - | €4,620 | +€4,620 | |
| Financial fixed assets | 28 | €3,900 | €4,400 | +€500 | +12.8% |
| Current assets | 29/58 | €12,176 | €24,208 | +€12,032 | +98.8% |
| Stocks and contracts in progress | 3 | €4,341 | €6,255 | +€1,914 | +44.1% |
| Stocks | 30/36 | €4,341 | €6,255 | +€1,914 | +44.1% |
| Amounts receivable within one year | 40/41 | €6,030 | €618 | -€5,412 | -89.8% |
| Other amounts receivable | 41 | €6,030 | €618 | -€5,412 | -89.8% |
| Cash at bank and in hand | 54/58 | €1,806 | €17,245 | +€15,440 | +855.1% |
| Deferred charges and accrued income | 490/1 | - | €91 | +€91 | |
| Total equity and liabilities | 10/49 | €25,363 | €40,720 | +€15,357 | +60.6% |
| Equity | 10/15 | -€8,440 | -€1,430 | +€7,010 | +83.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,440 | -€3,430 | +€7,010 | +67.1% |
| Amounts payable | 17/49 | €33,802 | €42,150 | +€8,347 | +24.7% |
| Amounts payable within one year | 42/48 | €33,802 | €42,150 | +€8,347 | +24.7% |
| Trade debts | 44 | €1,855 | €6,477 | +€4,622 | +249.1% |
| Suppliers | 440/4 | €1,855 | €6,477 | +€4,622 | +249.1% |
| Taxes, remuneration and social security | 45 | €1,029 | €9,545 | +€8,516 | +827.2% |
| Taxes | 450/3 | €1,029 | €6,182 | +€5,153 | +500.6% |
| Remuneration and social security | 454/9 | - | €3,363 | +€3,363 | |
| Other amounts payable | 47/48 | €30,918 | €26,128 | -€4,790 | -15.5% |
| Remuneration, social security and pensions | 62 | - | €19,621 | +€19,621 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €566 | €2,164 | +€1,598 | +282.1% |
| Other operating charges | 640/8 | €282 | €6,100 | +€5,818 | +2066.1% |
| Gross operating margin | 9900 | -€9,522 | €35,097 | +€44,620 | |
| Operating profit (loss) | 9901 | -€10,370 | €7,212 | +€17,583 | |
| Financial charges | 65/66B | €69 | €203 | +€133 | +191.8% |
| Recurring financial charges | 65 | €69 | €203 | +€133 | +191.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,440 | €7,010 | +€17,450 | |
| Profit (loss) for the period | 9904 | -€10,440 | €7,010 | +€17,450 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,440 | €7,010 | +€17,450 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.