HAYMAKER CONSULTING: 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.
HAYMAKER CONSULTING
Largest movements
- Cash +€29,042
up €29,042 (+23.0%), from €126,085 to €155,127
mainly Net result for the year (+€37,977) and Tax, wage and social debts (+€11,295)
- Receivables within one year +€27,435
up €27,435 (+222%), from €12,346 to €39,781
of which Other amounts receivable: +€25,959
- Tangible fixed assets -€4,290
down €4,290 (-42.6%), from €10,061 to €5,771
of which Plant, machinery and equipment: -€3,922
- Profit (loss) carried forward +€37,977
up €37,977 (+27.0%), from €140,593 to €178,570
- Tax, wage and social debts +€11,295
up €11,295 (+73.1%), from €15,445 to €26,740
- Gross operating margin +€4,222
up €4,222 (+8.0%), from €52,751 to €56,973
- Taxes +€1,564
up €1,564 (+16.0%), from €9,775 to €11,339
- Financial charges +€1,002
up €1,002 (+41.3%), from €2,428 to €3,431
- Financial income +€703
new in 2025: €703
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 | €158,424 | €207,916 | +€49,492 | +31.2% |
| Fixed assets | 21/28 | €10,061 | €5,771 | -€4,290 | -42.6% |
| Tangible fixed assets | 22/27 | €10,061 | €5,771 | -€4,290 | -42.6% |
| Plant, machinery and equipment | 23 | €9,565 | €5,643 | -€3,922 | -41.0% |
| Furniture and vehicles | 24 | €496 | €128 | -€368 | -74.2% |
| Current assets | 29/58 | €148,363 | €202,145 | +€53,782 | +36.3% |
| Amounts receivable within one year | 40/41 | €12,346 | €39,781 | +€27,435 | +222% |
| Trade receivables | 40 | €12,118 | €13,594 | +€1,476 | +12.2% |
| Other amounts receivable | 41 | €228 | €26,187 | +€25,959 | +11,385% |
| Current investments | 50/53 | €1,500 | - | -€1,500 | |
| Cash at bank and in hand | 54/58 | €126,085 | €155,127 | +€29,042 | +23.0% |
| Deferred charges and accrued income | 490/1 | €8,432 | €7,237 | -€1,195 | -14.2% |
| Total equity and liabilities | 10/49 | €158,424 | €207,916 | +€49,492 | +31.2% |
| Equity | 10/15 | €141,593 | €179,570 | +€37,977 | +26.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,593 | €178,570 | +€37,977 | +27.0% |
| Amounts payable | 17/49 | €16,831 | €28,346 | +€11,516 | +68.4% |
| Amounts payable within one year | 42/48 | €16,831 | €28,346 | +€11,516 | +68.4% |
| Trade debts | 44 | €85 | €1,607 | +€1,522 | +1,800% |
| Suppliers | 440/4 | €85 | €1,607 | +€1,522 | +1,800% |
| Taxes, remuneration and social security | 45 | €15,445 | €26,740 | +€11,295 | +73.1% |
| Taxes | 450/3 | €15,445 | €26,740 | +€11,295 | +73.1% |
| Other amounts payable | 47/48 | €1,301 | - | -€1,301 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,238 | €4,290 | +€52 | +1.2% |
| Other operating charges | 640/8 | €1,172 | €639 | -€532 | -45.4% |
| Gross operating margin | 9900 | €52,751 | €56,973 | +€4,222 | +8.0% |
| Operating profit (loss) | 9901 | €47,342 | €52,044 | +€4,702 | +9.9% |
| Financial income | 75/76B | - | €703 | +€703 | |
| Recurring financial income | 75 | - | €703 | +€703 | |
| Financial charges | 65/66B | €2,428 | €3,431 | +€1,002 | +41.3% |
| Recurring financial charges | 65 | €2,428 | €3,431 | +€1,002 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €44,914 | €49,316 | +€4,402 | +9.8% |
| Income taxes | 67/77 | €9,775 | €11,339 | +€1,564 | +16.0% |
| Profit (loss) for the period | 9904 | €35,139 | €37,977 | +€2,838 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,139 | €37,977 | +€2,838 | +8.1% |
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 25 October 2026 via checked.be.