HayLie: 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.
HayLie
Largest movements
- Tangible fixed assets -€24,579
down €24,579 (-11.9%), from €205,935 to €181,356
of which Plant, machinery and equipment: -€24,204
- Receivables within one year -€4,535
down €4,535 (-89.0%), from €5,093 to €558
of which Trade receivables: -€4,537
- Cash +€3,616
up €3,616 (+77.0%), from €4,695 to €8,311
mainly Depreciation (+€25,958) and Other debts (+€16,315)
- Debts after one year -€40,230
down €40,230 (-33.7%), from €119,249 to €79,019
- Other debts +€16,315
up €16,315 (+23.4%), from €69,695 to €86,010
- Profit (loss) carried forward -€3,838
down €3,838 (-8.8%), from -€43,649 to -€47,487
- Gross operating margin +€12,429
up €12,429 (+62.1%), from €20,014 to €32,442
- Depreciation +€1,770
up €1,770 (+7.3%), from €24,188 to €25,958
- Financial charges -€654
down €654 (-6.0%), from €10,963 to €10,310
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 | €221,691 | €195,612 | -€26,079 | -11.8% |
| Fixed assets | 21/28 | €210,718 | €184,760 | -€25,958 | -12.3% |
| Intangible fixed assets | 21 | €4,783 | €3,404 | -€1,379 | -28.8% |
| Tangible fixed assets | 22/27 | €205,935 | €181,356 | -€24,579 | -11.9% |
| Land and buildings | 22 | €3,530 | €3,155 | -€375 | -10.6% |
| Plant, machinery and equipment | 23 | €202,405 | €178,201 | -€24,204 | -12.0% |
| Current assets | 29/58 | €10,973 | €10,852 | -€121 | -1.1% |
| Amounts receivable within one year | 40/41 | €5,093 | €558 | -€4,535 | -89.0% |
| Trade receivables | 40 | €5,082 | €545 | -€4,537 | -89.3% |
| Other amounts receivable | 41 | €11 | €13 | +€2 | +23.2% |
| Cash at bank and in hand | 54/58 | €4,695 | €8,311 | +€3,616 | +77.0% |
| Deferred charges and accrued income | 490/1 | €1,185 | €1,982 | +€798 | +67.3% |
| Total equity and liabilities | 10/49 | €221,691 | €195,612 | -€26,079 | -11.8% |
| Equity | 10/15 | -€13,649 | -€17,487 | -€3,838 | -28.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,649 | -€47,487 | -€3,838 | -8.8% |
| Amounts payable | 17/49 | €235,339 | €213,099 | -€22,241 | -9.5% |
| Amounts payable after more than one year | 17 | €119,249 | €79,019 | -€40,230 | -33.7% |
| Financial debts | 170/4 | €119,249 | €79,019 | -€40,230 | -33.7% |
| Amounts payable within one year | 42/48 | €112,126 | €129,815 | +€17,689 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €38,325 | €40,230 | +€1,905 | +5.0% |
| Trade debts | 44 | €1,651 | €686 | -€965 | -58.4% |
| Suppliers | 440/4 | €1,651 | €686 | -€965 | -58.4% |
| Advances received on contracts in progress | 46 | €399 | - | -€399 | |
| Taxes, remuneration and social security | 45 | €2,056 | €2,889 | +€832 | +40.5% |
| Taxes | 450/3 | €2,056 | €2,889 | +€832 | +40.5% |
| Other amounts payable | 47/48 | €69,695 | €86,010 | +€16,315 | +23.4% |
| Accrued charges and deferred income | 492/3 | €3,964 | €4,265 | +€301 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,188 | €25,958 | +€1,770 | +7.3% |
| Other operating charges | 640/8 | - | €55 | +€55 | |
| Gross operating margin | 9900 | €20,014 | €32,442 | +€12,429 | +62.1% |
| Operating profit (loss) | 9901 | -€4,175 | €6,429 | +€10,604 | |
| Financial income | 75/76B | €32 | €42 | +€10 | +33.0% |
| Recurring financial income | 75 | €32 | €42 | +€10 | +33.0% |
| Financial charges | 65/66B | €10,963 | €10,310 | -€654 | -6.0% |
| Recurring financial charges | 65 | €10,963 | €10,310 | -€654 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,106 | -€3,838 | +€11,268 | +74.6% |
| Profit (loss) for the period | 9904 | -€15,106 | -€3,838 | +€11,268 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,106 | -€3,838 | +€11,268 | +74.6% |
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 12 October 2026 via checked.be.