HAYON-PELR: what changed
HAYON-PELR
Largest movements
- Cash -€26,248
down €26,248 (-58.4%), from €44,939 to €18,691
mainly Contributions, distributions and other (-€20,000) and Receivables within one year (-€10,777)
- Receivables within one year +€10,777
up €10,777 (+39.9%), from €27,028 to €37,806
of which Trade receivables: +€9,776
- Tangible fixed assets +€1,351
up €1,351 (+49.4%), from €2,736 to €4,087
- Profit (loss) carried forward -€18,628
down €18,628 (-60.6%), from €30,740 to €12,112
- Trade debts +€14,309
up €14,309 (+355%), from €4,035 to €18,344
- Tax, wage and social debts -€6,158
down €6,158 (-37.1%), from €16,590 to €10,431
of which Taxes: -€5,227
- Other debts -€4,057
down €4,057 (-16.9%), from €24,057 to €20,000
- Gross operating margin -€17,833
down €17,833 (-66.2%), from €26,953 to €9,120
- Taxes -€2,794
down €2,794 (-44.0%), from €6,350 to €3,556
- Depreciation +€664
up €664 (+152%), from €437 to €1,101
- Other operating charges +€378
up €378 (+54.3%), from €696 to €1,075
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,422 | €62,888 | -€14,534 | -18.8% |
| Fixed assets | 21/28 | €2,736 | €4,087 | +€1,351 | +49.4% |
| Tangible fixed assets | 22/27 | €2,736 | €4,087 | +€1,351 | +49.4% |
| Furniture and vehicles | 24 | €2,736 | €4,087 | +€1,351 | +49.4% |
| Current assets | 29/58 | €74,686 | €58,801 | -€15,885 | -21.3% |
| Amounts receivable within one year | 40/41 | €27,028 | €37,806 | +€10,777 | +39.9% |
| Trade receivables | 40 | €27,028 | €36,805 | +€9,776 | +36.2% |
| Other amounts receivable | 41 | - | €1,001 | +€1,001 | |
| Cash at bank and in hand | 54/58 | €44,939 | €18,691 | -€26,248 | -58.4% |
| Deferred charges and accrued income | 490/1 | €2,718 | €2,304 | -€414 | -15.2% |
| Total equity and liabilities | 10/49 | €77,422 | €62,888 | -€14,534 | -18.8% |
| Equity | 10/15 | €32,740 | €14,112 | -€18,628 | -56.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,740 | €12,112 | -€18,628 | -60.6% |
| Amounts payable | 17/49 | €44,682 | €48,776 | +€4,095 | +9.2% |
| Amounts payable within one year | 42/48 | €44,682 | €48,776 | +€4,095 | +9.2% |
| Financial debts | 43 | - | €0 | +€0 | |
| Credit institutions | 430/8 | - | €0 | +€0 | |
| Trade debts | 44 | €4,035 | €18,344 | +€14,309 | +355% |
| Suppliers | 440/4 | €4,035 | €18,344 | +€14,309 | +355% |
| Taxes, remuneration and social security | 45 | €16,590 | €10,431 | -€6,158 | -37.1% |
| Taxes | 450/3 | €13,990 | €8,762 | -€5,227 | -37.4% |
| Remuneration and social security | 454/9 | €2,600 | €1,669 | -€931 | -35.8% |
| Other amounts payable | 47/48 | €24,057 | €20,000 | -€4,057 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €437 | €1,101 | +€664 | +152% |
| Other operating charges | 640/8 | €696 | €1,075 | +€378 | +54.3% |
| Gross operating margin | 9900 | €26,953 | €9,120 | -€17,833 | -66.2% |
| Operating profit (loss) | 9901 | €25,820 | €6,944 | -€18,876 | -73.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,107 | €2,017 | -€90 | -4.3% |
| Recurring financial charges | 65 | €2,107 | €2,017 | -€90 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €23,713 | €4,928 | -€18,786 | -79.2% |
| Income taxes | 67/77 | €6,350 | €3,556 | -€2,794 | -44.0% |
| Profit (loss) for the period | 9904 | €17,363 | €1,372 | -€15,992 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,363 | €1,372 | -€15,992 | -92.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.