DE HAM-BURGER: 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.
DE HAM-BURGER
Largest movements
- Current investments +€108,538
new in 2025: €108,538
- Cash -€105,514
down €105,514 (-91.7%), from €115,032 to €9,518
mainly Current investments (-€108,538) and Tax, wage and social debts (-€9,911)
- Receivables within one year +€5,315
up €5,315 (+293%), from €1,811 to €7,126
of which Other amounts receivable: +€5,529
- Stocks and contracts -€2,476
no longer reported in 2025 (was €2,476)
- Reserves +€16,773
up €16,773 (+16.6%), from €100,981 to €117,754
- Tax, wage and social debts -€9,911
down €9,911 (-82.4%), from €12,035 to €2,124
of which Taxes: -€6,982
- Trade debts -€2,303
down €2,303 (-96.2%), from €2,393 to €90
- Gross operating margin -€26,660
down €26,660 (-39.5%), from €67,538 to €40,879
- Staff costs -€20,971
down €20,971 (-90.3%), from €23,212 to €2,242
- Financial charges +€10,295
up €10,295 (+777%), from €1,325 to €11,619
- Taxes -€3,732
down €3,732 (-28.1%), from €13,289 to €9,557
- Depreciation -€715
no longer reported in 2025 (was €715)
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 | €121,609 | €126,168 | +€4,559 | +3.7% |
| Fixed assets | 21/28 | €1,035 | - | -€1,035 | |
| Tangible fixed assets | 22/27 | €1,035 | - | -€1,035 | |
| Plant, machinery and equipment | 23 | €344 | - | -€344 | |
| Other tangible fixed assets | 26 | €690 | - | -€690 | |
| Current assets | 29/58 | €120,574 | €126,168 | +€5,594 | +4.6% |
| Stocks and contracts in progress | 3 | €2,476 | - | -€2,476 | |
| Stocks | 30/36 | €2,476 | - | -€2,476 | |
| Amounts receivable within one year | 40/41 | €1,811 | €7,126 | +€5,315 | +293% |
| Trade receivables | 40 | €214 | - | -€214 | |
| Other amounts receivable | 41 | €1,597 | €7,126 | +€5,529 | +346% |
| Current investments | 50/53 | - | €108,538 | +€108,538 | |
| Cash at bank and in hand | 54/58 | €115,032 | €9,518 | -€105,514 | -91.7% |
| Deferred charges and accrued income | 490/1 | €1,256 | €986 | -€270 | -21.5% |
| Total equity and liabilities | 10/49 | €121,609 | €126,168 | +€4,559 | +3.7% |
| Equity | 10/15 | €107,181 | €123,954 | +€16,773 | +15.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,981 | €117,754 | +€16,773 | +16.6% |
| Distributable reserves | 133 | €100,981 | €117,754 | +€16,773 | +16.6% |
| Amounts payable | 17/49 | €14,428 | €2,214 | -€12,214 | -84.7% |
| Amounts payable within one year | 42/48 | €14,428 | €2,214 | -€12,214 | -84.7% |
| Trade debts | 44 | €2,393 | €90 | -€2,303 | -96.2% |
| Suppliers | 440/4 | €2,393 | €90 | -€2,303 | -96.2% |
| Taxes, remuneration and social security | 45 | €12,035 | €2,124 | -€9,911 | -82.4% |
| Taxes | 450/3 | €8,007 | €1,024 | -€6,982 | -87.2% |
| Remuneration and social security | 454/9 | €4,029 | €1,100 | -€2,929 | -72.7% |
| Non-recurring operating income | 76A | - | €48,965 | +€48,965 | |
| Remuneration, social security and pensions | 62 | €23,212 | €2,242 | -€20,971 | -90.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €715 | - | -€715 | |
| Other operating charges | 640/8 | €1,333 | €791 | -€541 | -40.6% |
| Gross operating margin | 9900 | €67,538 | €40,879 | -€26,660 | -39.5% |
| Operating profit (loss) | 9901 | €42,279 | €37,846 | -€4,433 | -10.5% |
| Financial income | 75/76B | €102 | €103 | +€1 | +1.1% |
| Recurring financial income | 75 | €102 | €103 | +€1 | +1.1% |
| Financial charges | 65/66B | €1,325 | €11,619 | +€10,295 | +777% |
| Recurring financial charges | 65 | €1,325 | €11,619 | +€10,295 | +777% |
| Profit (loss) for the period before taxes | 9903 | €41,056 | €26,330 | -€14,726 | -35.9% |
| Income taxes | 67/77 | €13,289 | €9,557 | -€3,732 | -28.1% |
| Profit (loss) for the period | 9904 | €27,767 | €16,773 | -€10,994 | -39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,767 | €16,773 | -€10,994 | -39.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.