HAYNAULT: 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.
HAYNAULT
Largest movements
- Cash +€390,469
up €390,469 (+1,596%), from €24,466 to €414,935
mainly Current investments (+€365,000) and Net result for the year (+€120,431)
- Current investments -€365,000
down €365,000 (-100.0%), from €365,077 to €77
- Tangible fixed assets -€18,891
down €18,891 (-24.1%), from €78,516 to €59,625
of which Other tangible fixed assets: -€15,928
- Receivables within one year +€18,396
up €18,396 (+24.7%), from €74,588 to €92,984
of which Trade receivables: +€24,577
- Deferred charges and accrued income +€6,033
up €6,033 (+85.1%), from €7,090 to €13,123
- Contributions -€160,200
down €160,200 (-70.0%), from €228,700 to €68,500
- Profit (loss) carried forward +€120,431
up €120,431, from -€117,071 to €3,360
- Trade debts +€33,548
up €33,548 (+9.6%), from €347,714 to €381,262
- Other debts +€26,114
up €26,114 (+136%), from €19,174 to €45,288
- Tax, wage and social debts +€8,866
up €8,866 (+11.7%), from €75,651 to €84,517
of which Taxes: +€8,320
- Gross operating margin +€103,403
up €103,403 (+52.5%), from €196,784 to €300,187
- Staff costs +€16,588
up €16,588 (+12.5%), from €132,737 to €149,325
- Taxes +€4,355
new in 2025: €4,355
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 | €556,426 | €584,887 | +€28,461 | +5.1% |
| Fixed assets | 21/28 | €85,205 | €63,767 | -€21,437 | -25.2% |
| Intangible fixed assets | 21 | €6,688 | €4,142 | -€2,546 | -38.1% |
| Tangible fixed assets | 22/27 | €78,516 | €59,625 | -€18,891 | -24.1% |
| Plant, machinery and equipment | 23 | €12,668 | €10,438 | -€2,229 | -17.6% |
| Furniture and vehicles | 24 | €734 | - | -€734 | |
| Other tangible fixed assets | 26 | €65,115 | €49,186 | -€15,928 | -24.5% |
| Current assets | 29/58 | €471,221 | €521,119 | +€49,899 | +10.6% |
| Amounts receivable within one year | 40/41 | €74,588 | €92,984 | +€18,396 | +24.7% |
| Trade receivables | 40 | €66,800 | €91,376 | +€24,577 | +36.8% |
| Other amounts receivable | 41 | €7,788 | €1,608 | -€6,180 | -79.4% |
| Current investments | 50/53 | €365,077 | €77 | -€365,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €24,466 | €414,935 | +€390,469 | +1,596% |
| Deferred charges and accrued income | 490/1 | €7,090 | €13,123 | +€6,033 | +85.1% |
| Total equity and liabilities | 10/49 | €556,426 | €584,887 | +€28,461 | +5.1% |
| Equity | 10/15 | €111,629 | €71,860 | -€39,769 | -35.6% |
| Contributions | 10/11 | €228,700 | €68,500 | -€160,200 | -70.0% |
| Profit (loss) carried forward | 14 | -€117,071 | €3,360 | +€120,431 | |
| Provisions and deferred taxes | 16 | €89 | €89 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €89 | €89 | = | 0.0% |
| Other liabilities and charges | 164/5 | €89 | €89 | = | 0.0% |
| Amounts payable | 17/49 | €444,707 | €512,937 | +€68,230 | +15.3% |
| Amounts payable within one year | 42/48 | €442,538 | €511,067 | +€68,528 | +15.5% |
| Trade debts | 44 | €347,714 | €381,262 | +€33,548 | +9.6% |
| Suppliers | 440/4 | €347,714 | €381,262 | +€33,548 | +9.6% |
| Taxes, remuneration and social security | 45 | €75,651 | €84,517 | +€8,866 | +11.7% |
| Taxes | 450/3 | €41,569 | €49,889 | +€8,320 | +20.0% |
| Remuneration and social security | 454/9 | €34,082 | €34,627 | +€546 | +1.6% |
| Other amounts payable | 47/48 | €19,174 | €45,288 | +€26,114 | +136% |
| Accrued charges and deferred income | 492/3 | €2,169 | €1,871 | -€298 | -13.8% |
| Remuneration, social security and pensions | 62 | €132,737 | €149,325 | +€16,588 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,260 | €21,437 | +€177 | +0.8% |
| Other operating charges | 640/8 | €814 | €391 | -€423 | -51.9% |
| Gross operating margin | 9900 | €196,784 | €300,187 | +€103,403 | +52.5% |
| Operating profit (loss) | 9901 | €41,972 | €129,033 | +€87,061 | +207% |
| Financial income | 75/76B | €2,389 | €2,704 | +€315 | +13.2% |
| Recurring financial income | 75 | €2,389 | €2,704 | +€315 | +13.2% |
| Financial charges | 65/66B | €4,663 | €6,951 | +€2,288 | +49.1% |
| Recurring financial charges | 65 | €4,663 | €6,431 | +€1,768 | +37.9% |
| Non-recurring financial charges | 66B | - | €520 | +€520 | |
| Profit (loss) for the period before taxes | 9903 | €39,699 | €124,786 | +€85,087 | +214% |
| Income taxes | 67/77 | - | €4,355 | +€4,355 | |
| Profit (loss) for the period | 9904 | €39,699 | €120,431 | +€80,733 | +203% |
| Profit (loss) for the period to be appropriated | 9905 | €39,699 | €120,431 | +€80,733 | +203% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.