BAS HAMEAU: 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.
BAS HAMEAU
Largest movements
- Tangible fixed assets +€154,981
up €154,981 (+23.0%), from €673,034 to €828,015
of which Land and buildings: +€149,225
- Cash -€9,794
down €9,794 (-52.1%), from €18,814 to €9,020
mainly Investment in fixed assets (net) (-€177,372) and Trade debts (-€43,885)
- Debts after one year +€177,418
up €177,418 (+35.4%), from €501,574 to €678,992
- Trade debts -€43,885
down €43,885 (-94.5%), from €46,456 to €2,571
- Gross operating margin +€23,627
up €23,627 (+97.8%), from €24,163 to €47,790
- Financial charges +€9,261
up €9,261 (+101%), from €9,169 to €18,430
- Depreciation +€5,799
up €5,799 (+35.0%), from €16,592 to €22,391
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 | €691,849 | €839,688 | +€147,840 | +21.4% |
| Fixed assets | 21/28 | €673,034 | €828,015 | +€154,981 | +23.0% |
| Tangible fixed assets | 22/27 | €673,034 | €828,015 | +€154,981 | +23.0% |
| Land and buildings | 22 | €671,742 | €820,967 | +€149,225 | +22.2% |
| Plant, machinery and equipment | 23 | €1,293 | €2,488 | +€1,196 | +92.5% |
| Furniture and vehicles | 24 | - | €4,560 | +€4,560 | |
| Current assets | 29/58 | €18,814 | €11,673 | -€7,141 | -38.0% |
| Amounts receivable within one year | 40/41 | €0 | €2,431 | +€2,431 | |
| Trade receivables | 40 | €0 | €2,431 | +€2,431 | |
| Cash at bank and in hand | 54/58 | €18,814 | €9,020 | -€9,794 | -52.1% |
| Deferred charges and accrued income | 490/1 | - | €222 | +€222 | |
| Total equity and liabilities | 10/49 | €691,849 | €839,688 | +€147,840 | +21.4% |
| Equity | 10/15 | €12,384 | €17,032 | +€4,648 | +37.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,384 | €7,032 | +€4,648 | +195% |
| Amounts payable | 17/49 | €679,464 | €822,656 | +€143,192 | +21.1% |
| Amounts payable after more than one year | 17 | €501,574 | €678,992 | +€177,418 | +35.4% |
| Financial debts | 170/4 | €501,574 | €678,992 | +€177,418 | +35.4% |
| Amounts payable within one year | 42/48 | €177,890 | €142,664 | -€35,226 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €29,653 | €37,194 | +€7,540 | +25.4% |
| Trade debts | 44 | €46,456 | €2,571 | -€43,885 | -94.5% |
| Suppliers | 440/4 | €46,456 | €2,571 | -€43,885 | -94.5% |
| Other amounts payable | 47/48 | €101,781 | €102,899 | +€1,118 | +1.1% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,592 | €22,391 | +€5,799 | +35.0% |
| Other operating charges | 640/8 | €2,375 | €2,320 | -€55 | -2.3% |
| Gross operating margin | 9900 | €24,163 | €47,790 | +€23,627 | +97.8% |
| Operating profit (loss) | 9901 | €5,196 | €23,078 | +€17,882 | +344% |
| Financial income | 75/76B | €30 | €0 | -€30 | -100% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100% |
| Financial charges | 65/66B | €9,169 | €18,430 | +€9,261 | +101% |
| Recurring financial charges | 65 | €9,169 | €18,430 | +€9,261 | +101% |
| Profit (loss) for the period before taxes | 9903 | -€3,943 | €4,648 | +€8,591 | |
| Profit (loss) for the period | 9904 | -€3,943 | €4,648 | +€8,591 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,943 | €4,648 | +€8,591 |
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 18 October 2026 via checked.be.