HAYOT INVEST: what changed
Two fiscal 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.
HAYOT INVEST
Largest movements
- Tangible fixed assets -€3,083
down €3,083 (-6.0%), from €51,267 to €48,184
- Cash -€557
down €557 (-64.8%), from €860 to €302
mainly Current portion of long-term debt (-€2,069) and Other debts (-€1,718)
- Current portion of long-term debt -€2,069
no longer reported in 2022 (was €2,069)
- Other debts -€1,718
down €1,718 (-3.8%), from €45,380 to €43,662
- Gross operating margin -€1,290
down €1,290 (-25.9%), from €4,989 to €3,699
- Financial charges +€148
up €148 (+55.8%), from €265 to €414
of which Non-recurring financial charges: +€195
From the 2021 result to the 2022 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.
Cash bridge derived
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,197 | €48,563 | -€3,635 | -7.0% |
| Fixed assets | 21/28 | €51,267 | €48,184 | -€3,083 | -6.0% |
| Tangible fixed assets | 22/27 | €51,267 | €48,184 | -€3,083 | -6.0% |
| Land and buildings | 22 | €51,267 | €48,184 | -€3,083 | -6.0% |
| Current assets | 29/58 | €930 | €379 | -€551 | -59.3% |
| Cash at bank and in hand | 54/58 | €860 | €302 | -€557 | -64.8% |
| Deferred charges and accrued income | 490/1 | €71 | €77 | +€6 | +8.0% |
| Total equity and liabilities | 10/49 | €52,197 | €48,563 | -€3,635 | -7.0% |
| Equity | 10/15 | €3,608 | €3,811 | +€202 | +5.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,792 | -€8,589 | +€202 | +2.3% |
| Amounts payable | 17/49 | €48,589 | €44,752 | -€3,837 | -7.9% |
| Amounts payable after more than one year | 17 | €1,040 | €1,040 | = | 0.0% |
| Other amounts payable | 178/9 | €1,040 | €1,040 | = | 0.0% |
| Amounts payable within one year | 42/48 | €47,449 | €43,662 | -€3,787 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €2,069 | - | -€2,069 | |
| Other amounts payable | 47/48 | €45,380 | €43,662 | -€1,718 | -3.8% |
| Accrued charges and deferred income | 492/3 | €100 | €50 | -€50 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,083 | €3,083 | = | 0.0% |
| Gross operating margin | 9900 | €4,989 | €3,699 | -€1,290 | -25.9% |
| Operating profit (loss) | 9901 | €1,906 | €616 | -€1,290 | -67.7% |
| Financial charges | 65/66B | €265 | €414 | +€148 | +55.8% |
| Recurring financial charges | 65 | €265 | €218 | -€47 | -17.7% |
| Non-recurring financial charges | 66B | - | €195 | +€195 | |
| Profit (loss) for the period before taxes | 9903 | €1,640 | €202 | -€1,438 | -87.7% |
| Profit (loss) for the period | 9904 | €1,640 | €202 | -€1,438 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,640 | €202 | -€1,438 | -87.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.