Hayokoyo: 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.
Hayokoyo
Largest movements
- Cash -€74,669
down €74,669 (-65.3%), from €114,295 to €39,625
mainly Contributions, distributions and other (-€144,000) and Net result for the year (-€18,486)
- Receivables within one year -€22,525
down €22,525 (-74.7%), from €30,136 to €7,611
of which Trade receivables: -€28,774
- Tangible fixed assets -€11,744
down €11,744 (-25.4%), from €46,261 to €34,517
of which Furniture and vehicles: -€11,578
- Reserves -€144,000
down €144,000 (-99.4%), from €144,839 to €839
- Other debts +€71,673
up €71,673 (+250,603%), from €29 to €71,701
- Profit (loss) carried forward -€18,486
new in 2025: -€18,486
- Debts after one year -€8,690
no longer reported in 2025 (was €8,690)
- Tax, wage and social debts -€7,857
no longer reported in 2025 (was €7,857)
- Gross operating margin -€80,394
down €80,394, from €76,012 to -€4,382
- Taxes -€13,060
down €13,060 (-98.4%), from €13,268 to €208
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 | €190,692 | €82,199 | -€108,494 | -56.9% |
| Fixed assets | 21/28 | €46,261 | €34,517 | -€11,744 | -25.4% |
| Tangible fixed assets | 22/27 | €46,261 | €34,517 | -€11,744 | -25.4% |
| Plant, machinery and equipment | 23 | €2,708 | €2,542 | -€166 | -6.1% |
| Furniture and vehicles | 24 | €43,553 | €31,975 | -€11,578 | -26.6% |
| Current assets | 29/58 | €144,431 | €47,681 | -€96,749 | -67.0% |
| Amounts receivable within one year | 40/41 | €30,136 | €7,611 | -€22,525 | -74.7% |
| Trade receivables | 40 | €28,774 | - | -€28,774 | |
| Other amounts receivable | 41 | €1,362 | €7,611 | +€6,249 | +459% |
| Cash at bank and in hand | 54/58 | €114,295 | €39,625 | -€74,669 | -65.3% |
| Deferred charges and accrued income | 490/1 | - | €445 | +€445 | |
| Total equity and liabilities | 10/49 | €190,692 | €82,199 | -€108,494 | -56.9% |
| Equity | 10/15 | €163,439 | €954 | -€162,486 | -99.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €144,839 | €839 | -€144,000 | -99.4% |
| Distributable reserves | 133 | €144,839 | €839 | -€144,000 | -99.4% |
| Profit (loss) carried forward | 14 | - | -€18,486 | -€18,486 | |
| Amounts payable | 17/49 | €27,253 | €81,245 | +€53,992 | +198% |
| Amounts payable after more than one year | 17 | €8,690 | - | -€8,690 | |
| Financial debts | 170/4 | €8,690 | - | -€8,690 | |
| Amounts payable within one year | 42/48 | €18,562 | €81,245 | +€62,682 | +338% |
| Current portion of amounts payable after more than one year | 42 | €10,060 | €8,690 | -€1,370 | -13.6% |
| Trade debts | 44 | €616 | €853 | +€237 | +38.5% |
| Suppliers | 440/4 | €616 | €853 | +€237 | +38.5% |
| Taxes, remuneration and social security | 45 | €7,857 | - | -€7,857 | |
| Taxes | 450/3 | €7,857 | - | -€7,857 | |
| Other amounts payable | 47/48 | €29 | €71,701 | +€71,673 | +250,603% |
| Non-recurring operating income | 76A | €4,500 | - | -€4,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,373 | €12,551 | +€178 | +1.4% |
| Other operating charges | 640/8 | €723 | €656 | -€68 | -9.3% |
| Gross operating margin | 9900 | €76,012 | -€4,382 | -€80,394 | |
| Operating profit (loss) | 9901 | €62,915 | -€17,589 | -€80,505 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,058 | €689 | -€369 | -34.9% |
| Recurring financial charges | 65 | €1,058 | €689 | -€369 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €61,858 | -€18,278 | -€80,136 | |
| Income taxes | 67/77 | €13,268 | €208 | -€13,060 | -98.4% |
| Profit (loss) for the period | 9904 | €48,590 | -€18,486 | -€67,075 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,590 | -€18,486 | -€67,075 |
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.