HAYOIT ASSURANCES ET PRETS: 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.
HAYOIT ASSURANCES ET PRETS
Largest movements
- Cash +€147,391
up €147,391 (+17.8%), from €826,006 to €973,397
mainly Net result for the year (+€133,956) and Depreciation (+€12,873)
- Reserves +€133,956
up €133,956 (+14.3%), from €939,219 to €1.1m
of which Distributable reserves: +€133,956
- Gross operating margin +€18,468
up €18,468 (+6.5%), from €285,440 to €303,908
- Other operating charges +€9,404
up €9,404 (+426%), from €2,210 to €11,613
- Financial income +€8,337
up €8,337 (+583%), from €1,431 to €9,767
- Taxes +€4,621
up €4,621 (+6.6%), from €69,759 to €74,379
- Financial charges +€4,420
up €4,420 (+205%), from €2,155 to €6,576
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 | €1,176,709 | €1,319,397 | +€142,688 | +12.1% |
| Fixed assets | 21/28 | €56,306 | €52,724 | -€3,581 | -6.4% |
| Tangible fixed assets | 22/27 | €47,261 | €43,679 | -€3,581 | -7.6% |
| Plant, machinery and equipment | 23 | €4,953 | €9,904 | +€4,952 | +100.0% |
| Furniture and vehicles | 24 | €42,308 | €33,775 | -€8,533 | -20.2% |
| Financial fixed assets | 28 | €9,045 | €9,045 | = | 0.0% |
| Current assets | 29/58 | €1,120,404 | €1,266,673 | +€146,269 | +13.1% |
| Amounts receivable within one year | 40/41 | €53,421 | €53,169 | -€253 | -0.5% |
| Trade receivables | 40 | €6,888 | - | -€6,888 | |
| Other amounts receivable | 41 | €46,533 | €53,169 | +€6,635 | +14.3% |
| Current investments | 50/53 | €235,325 | €234,890 | -€435 | -0.2% |
| Cash at bank and in hand | 54/58 | €826,006 | €973,397 | +€147,391 | +17.8% |
| Deferred charges and accrued income | 490/1 | €5,651 | €5,217 | -€434 | -7.7% |
| Total equity and liabilities | 10/49 | €1,176,709 | €1,319,397 | +€142,688 | +12.1% |
| Equity | 10/15 | €1,063,165 | €1,197,121 | +€133,956 | +12.6% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €939,219 | €1,073,175 | +€133,956 | +14.3% |
| Non-distributable reserves | 130/1 | €18,101 | €18,101 | = | 0.0% |
| Legal reserve | 130 | €18,101 | €18,101 | = | 0.0% |
| Distributable reserves | 133 | €921,118 | €1,055,074 | +€133,956 | +14.5% |
| Amounts payable | 17/49 | €113,544 | €122,276 | +€8,732 | +7.7% |
| Amounts payable within one year | 42/48 | €111,488 | €119,076 | +€7,588 | +6.8% |
| Trade debts | 44 | €2,500 | €7,563 | +€5,063 | +203% |
| Suppliers | 440/4 | €2,500 | €7,563 | +€5,063 | +203% |
| Taxes, remuneration and social security | 45 | €21,051 | €19,785 | -€1,266 | -6.0% |
| Taxes | 450/3 | €12,361 | €13,396 | +€1,035 | +8.4% |
| Remuneration and social security | 454/9 | €8,691 | €6,389 | -€2,301 | -26.5% |
| Other amounts payable | 47/48 | €87,937 | €91,728 | +€3,791 | +4.3% |
| Accrued charges and deferred income | 492/3 | €2,056 | €3,199 | +€1,144 | +55.6% |
| Remuneration, social security and pensions | 62 | €70,543 | €74,278 | +€3,735 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,443 | €12,873 | +€1,430 | +12.5% |
| Other operating charges | 640/8 | €2,210 | €11,613 | +€9,404 | +426% |
| Non-recurring operating charges | 66A | €7,156 | - | -€7,156 | |
| Gross operating margin | 9900 | €285,440 | €303,908 | +€18,468 | +6.5% |
| Operating profit (loss) | 9901 | €194,088 | €205,143 | +€11,055 | +5.7% |
| Financial income | 75/76B | €1,431 | €9,767 | +€8,337 | +583% |
| Recurring financial income | 75 | €1,431 | €9,767 | +€8,337 | +583% |
| Financial charges | 65/66B | €2,155 | €6,576 | +€4,420 | +205% |
| Recurring financial charges | 65 | €2,155 | €6,576 | +€4,420 | +205% |
| Profit (loss) for the period before taxes | 9903 | €193,364 | €208,335 | +€14,971 | +7.7% |
| Income taxes | 67/77 | €69,759 | €74,379 | +€4,621 | +6.6% |
| Profit (loss) for the period | 9904 | €123,605 | €133,956 | +€10,351 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €123,605 | €133,956 | +€10,351 | +8.4% |
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.