Hayfield: 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.
Hayfield
Largest movements
- Current investments +€39,482
new in 2025: €39,482
- Cash -€28,943
down €28,943 (-19.0%), from €152,618 to €123,675
mainly Contributions, distributions and other (-€72,651) and Current investments (-€39,482)
- Receivables within one year -€10,185
down €10,185 (-19.3%), from €52,836 to €42,651
of which Trade receivables: -€11,259
- Trade debts -€8,731
down €8,731 (-85.5%), from €10,206 to €1,476
- Tax, wage and social debts +€7,382
up €7,382 (+82.9%), from €8,900 to €16,282
of which Taxes: +€7,382
- Gross operating margin +€2,033
up €2,033 (+2.1%), from €96,532 to €98,565
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 | €271,780 | €271,164 | -€615 | -0.2% |
| Fixed assets | 21/28 | €41,576 | €41,584 | +€8 | 0.0% |
| Tangible fixed assets | 22/27 | €9,576 | €9,584 | +€8 | +0.1% |
| Plant, machinery and equipment | 23 | €2,846 | €2,033 | -€813 | -28.6% |
| Furniture and vehicles | 24 | €6,729 | €7,550 | +€821 | +12.2% |
| Financial fixed assets | 28 | €32,000 | €32,000 | = | 0.0% |
| Current assets | 29/58 | €230,204 | €229,581 | -€623 | -0.3% |
| Amounts receivable after more than one year | 29 | €24,750 | €23,250 | -€1,500 | -6.1% |
| Other amounts receivable | 291 | €24,750 | €23,250 | -€1,500 | -6.1% |
| Amounts receivable within one year | 40/41 | €52,836 | €42,651 | -€10,185 | -19.3% |
| Trade receivables | 40 | €45,069 | €33,810 | -€11,259 | -25.0% |
| Other amounts receivable | 41 | €7,767 | €8,841 | +€1,074 | +13.8% |
| Current investments | 50/53 | - | €39,482 | +€39,482 | |
| Cash at bank and in hand | 54/58 | €152,618 | €123,675 | -€28,943 | -19.0% |
| Deferred charges and accrued income | 490/1 | €0 | €523 | +€523 | |
| Total equity and liabilities | 10/49 | €271,780 | €271,164 | -€615 | -0.2% |
| Equity | 10/15 | €162,925 | €162,925 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €144,325 | €144,325 | = | 0.0% |
| Distributable reserves | 133 | €144,325 | €144,325 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €108,854 | €108,239 | -€615 | -0.6% |
| Amounts payable within one year | 42/48 | €108,854 | €108,239 | -€615 | -0.6% |
| Trade debts | 44 | €10,206 | €1,476 | -€8,731 | -85.5% |
| Suppliers | 440/4 | €10,206 | €1,476 | -€8,731 | -85.5% |
| Taxes, remuneration and social security | 45 | €8,900 | €16,282 | +€7,382 | +82.9% |
| Taxes | 450/3 | €6,150 | €13,532 | +€7,382 | +120% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | €89,748 | €90,482 | +€734 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,723 | €4,451 | -€272 | -5.8% |
| Other operating charges | 640/8 | €1,129 | €1,164 | +€35 | +3.1% |
| Gross operating margin | 9900 | €96,532 | €98,565 | +€2,033 | +2.1% |
| Operating profit (loss) | 9901 | €90,681 | €92,950 | +€2,269 | +2.5% |
| Financial income | 75/76B | €541 | €518 | -€23 | -4.3% |
| Recurring financial income | 75 | €541 | €518 | -€23 | -4.3% |
| Financial charges | 65/66B | €64 | €658 | +€594 | +928% |
| Recurring financial charges | 65 | €64 | €658 | +€594 | +928% |
| Profit (loss) for the period before taxes | 9903 | €91,158 | €92,810 | +€1,652 | +1.8% |
| Income taxes | 67/77 | €20,410 | €20,159 | -€251 | -1.2% |
| Profit (loss) for the period | 9904 | €70,748 | €72,651 | +€1,903 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,748 | €72,651 | +€1,903 | +2.7% |
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 17 October 2026 via checked.be.