HAYLEY & MCBEAL: 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.
HAYLEY & MCBEAL
Largest movements
- Cash +€11,848
up €11,848 (+185%), from €6,421 to €18,270
mainly Net result for the year (+€11,237) and Other debts (+€1,555)
- Reserves +€11,237
up €11,237 (+13.3%), from €84,191 to €95,428
of which Distributable reserves: +€11,237
- Other debts +€1,555
up €1,555 (+61.6%), from €2,522 to €4,077
- Gross operating margin -€972
down €972 (-5.3%), from €18,331 to €17,358
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 | €107,316 | €120,190 | +€12,874 | +12.0% |
| Current assets | 29/58 | €107,316 | €120,190 | +€12,874 | +12.0% |
| Amounts receivable within one year | 40/41 | €100,794 | €101,820 | +€1,026 | +1.0% |
| Trade receivables | 40 | - | €1,820 | +€1,820 | |
| Other amounts receivable | 41 | €100,794 | €100,000 | -€794 | -0.8% |
| Current investments | 50/53 | €100 | €100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,421 | €18,270 | +€11,848 | +185% |
| Total equity and liabilities | 10/49 | €107,316 | €120,190 | +€12,874 | +12.0% |
| Equity | 10/15 | €102,741 | €113,978 | +€11,237 | +10.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €84,191 | €95,428 | +€11,237 | +13.3% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €82,336 | €93,573 | +€11,237 | +13.6% |
| Amounts payable | 17/49 | €4,575 | €6,212 | +€1,637 | +35.8% |
| Amounts payable within one year | 42/48 | €4,575 | €6,212 | +€1,637 | +35.8% |
| Taxes, remuneration and social security | 45 | €2,053 | €2,135 | +€82 | +4.0% |
| Taxes | 450/3 | €2,053 | €2,135 | +€82 | +4.0% |
| Other amounts payable | 47/48 | €2,522 | €4,077 | +€1,555 | +61.6% |
| Other operating charges | 640/8 | €1,155 | €1,182 | +€27 | +2.4% |
| Gross operating margin | 9900 | €18,331 | €17,358 | -€972 | -5.3% |
| Operating profit (loss) | 9901 | €17,176 | €16,176 | -€1,000 | -5.8% |
| Financial charges | 65/66B | €5 | €49 | +€44 | +867% |
| Recurring financial charges | 65 | €5 | €49 | +€44 | +867% |
| Profit (loss) for the period before taxes | 9903 | €17,171 | €16,127 | -€1,043 | -6.1% |
| Income taxes | 67/77 | €5,024 | €4,890 | -€134 | -2.7% |
| Profit (loss) for the period | 9904 | €12,147 | €11,237 | -€909 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,147 | €11,237 | -€909 | -7.5% |
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 26 October 2026 via checked.be.