HAYS SERVICES: what changed
What changed
HAYS SERVICES
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
-€472,266
2024 · -€534,315+€62,049
Equity
€438,897
2024 · €911,163-€472,266
Cash
€266,867
2024 · €3.1m-€2.8m
Balance sheet total
€19.4m
2024 · €25.6m-€6.2m
Largest movements
Assets
- Receivables within one year -€3.4m
down €3.4m (-15.1%), from €22.5m to €19.1m
of which Trade receivables: -€2.7m
- Cash -€2.8m
down €2.8m (-91.4%), from €3.1m to €266,867
mainly Trade debts (-€6.0m) and Net result for the year (-€472,266)
Equity and liabilities
- Trade debts -€6.0m
down €6.0m (-25.6%), from €23.3m to €17.4m
- Reserves -€472,266
down €472,266 (-55.6%), from €849,663 to €377,397
of which Distributable reserves: -€472,266
Income statement
- Services and other goods +€7.0m
up €7.0m (+10.0%), from €69.5m to €76.4m
- Turnover +€6.8m
up €6.8m (+9.3%), from €72.6m to €79.3m
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.
Result 2024
-€534,315
Turnover
+€6.8m
Other operating income
+€31,835
Services and other goods
-€7.0m
Staff costs
+€82,148
Other operating charges
+€2,377
Other operating items
+€125,000
Financial income
-€3,596
Financial charges
+€3,056
Taxes
+€4,297
Result 2025
-€472,266
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€2.8m
Investment
€0
Financing
€0
Cash 2024
€3.1m
From operations (derived)
-€2.8m
Net result for the year
-€472,266
Receivables within one year
+€3.4m
Smaller working-capital items
+€8,824
Trade debts
-€6.0m
Tax, wage and social debts
+€93,575
Other debts
+€102,556
Cash 2025
€266,867
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,584,076 | €19,351,636 | -€6.2m | -24.4% |
| Current assets | 29/58 | €25,584,076 | €19,351,636 | -€6.2m | -24.4% |
| Amounts receivable within one year | 40/41 | €22,481,131 | €19,078,388 | -€3.4m | -15.1% |
| Trade receivables | 40 | €18,274,547 | €15,608,148 | -€2.7m | -14.6% |
| Other amounts receivable | 41 | €4,206,584 | €3,470,240 | -€736,344 | -17.5% |
| Cash at bank and in hand | 54/58 | €3,093,063 | €266,867 | -€2.8m | -91.4% |
| Deferred charges and accrued income | 490/1 | €9,882 | €6,381 | -€3,502 | -35.4% |
| Total equity and liabilities | 10/49 | €25,584,076 | €19,351,636 | -€6.2m | -24.4% |
| Equity | 10/15 | €911,163 | €438,897 | -€472,266 | -51.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €849,663 | €377,397 | -€472,266 | -55.6% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €843,513 | €371,247 | -€472,266 | -56.0% |
| Amounts payable | 17/49 | €24,672,913 | €18,912,739 | -€5.8m | -23.3% |
| Amounts payable within one year | 42/48 | €24,615,975 | €18,850,478 | -€5.8m | -23.4% |
| Trade debts | 44 | €23,316,873 | €17,355,245 | -€6.0m | -25.6% |
| Suppliers | 440/4 | €23,316,873 | €17,355,245 | -€6.0m | -25.6% |
| Taxes, remuneration and social security | 45 | €837,898 | €931,473 | +€93,575 | +11.2% |
| Taxes | 450/3 | €128,765 | €110,599 | -€18,166 | -14.1% |
| Remuneration and social security | 454/9 | €709,133 | €820,875 | +€111,742 | +15.8% |
| Other amounts payable | 47/48 | €461,205 | €563,760 | +€102,556 | +22.2% |
| Accrued charges and deferred income | 492/3 | €56,938 | €62,261 | +€5,322 | +9.3% |
| Operating income | 70/76A | €72,991,888 | €79,929,612 | +€6.9m | +9.5% |
| Turnover | 70 | €72,554,439 | €79,335,328 | +€6.8m | +9.3% |
| Other operating income | 74 | €437,449 | €469,284 | +€31,835 | +7.3% |
| Non-recurring operating income | 76A | - | €125,000 | +€125,000 | |
| Operating charges | 60/66A | €73,534,861 | €80,414,293 | +€6.9m | +9.4% |
| Services and other goods | 61 | €69,453,867 | €76,417,824 | +€7.0m | +10.0% |
| Remuneration, social security and pensions | 62 | €4,074,876 | €3,992,728 | -€82,148 | -2.0% |
| Other operating charges | 640/8 | €6,118 | €3,741 | -€2,377 | -38.9% |
| Operating profit (loss) | 9901 | -€542,973 | -€484,681 | +€58,291 | +10.7% |
| Financial income | 75/76B | €37,354 | €33,757 | -€3,596 | -9.6% |
| Recurring financial income | 75 | €37,354 | €33,757 | -€3,596 | -9.6% |
| Income from current assets | 751 | €37,242 | €32,249 | -€4,993 | -13.4% |
| Other financial income | 752/9 | €112 | €1,508 | +€1,397 | +1,251% |
| Financial charges | 65/66B | €20,933 | €17,876 | -€3,056 | -14.6% |
| Recurring financial charges | 65 | €20,933 | €17,876 | -€3,056 | -14.6% |
| Debt charges | 650 | €16,713 | €14,648 | -€2,065 | -12.4% |
| Other financial charges | 652/9 | €4,220 | €3,228 | -€992 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€526,552 | -€468,800 | +€57,752 | +11.0% |
| Income taxes | 67/77 | €7,763 | €3,466 | -€4,297 | -55.4% |
| Taxes | 670/3 | €7,763 | €3,466 | -€4,297 | -55.4% |
| Profit (loss) for the period | 9904 | -€534,315 | -€472,266 | +€62,049 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€534,315 | -€472,266 | +€62,049 | +11.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.