DE HAM OFFICES: 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 OFFICES
Largest movements
- Tangible fixed assets -€8,502
down €8,502 (-14.7%), from €57,836 to €49,334
- Cash +€6,168
up €6,168 (+75.5%), from €8,172 to €14,340
mainly Net result for the year (+€11,453) and Depreciation (+€8,502)
- Debts after one year -€15,268
down €15,268 (-34.4%), from €44,430 to €29,162
- Profit (loss) carried forward +€11,453
up €11,453 (+25.9%), from -€44,288 to -€32,834
- Gross operating margin +€2,328
up €2,328 (+10.4%), from €22,444 to €24,772
- Depreciation -€1,099
down €1,099 (-11.4%), from €9,600 to €8,502
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 | €67,499 | €64,832 | -€2,667 | -4.0% |
| Fixed assets | 21/28 | €57,836 | €49,334 | -€8,502 | -14.7% |
| Tangible fixed assets | 22/27 | €57,836 | €49,334 | -€8,502 | -14.7% |
| Land and buildings | 22 | €57,836 | €49,334 | -€8,502 | -14.7% |
| Current assets | 29/58 | €9,664 | €15,498 | +€5,835 | +60.4% |
| Cash at bank and in hand | 54/58 | €8,172 | €14,340 | +€6,168 | +75.5% |
| Deferred charges and accrued income | 490/1 | €1,491 | €1,158 | -€333 | -22.3% |
| Total equity and liabilities | 10/49 | €67,499 | €64,832 | -€2,667 | -4.0% |
| Equity | 10/15 | -€12,786 | -€1,333 | +€11,453 | +89.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €6,501 | €6,501 | = | 0.0% |
| Distributable reserves | 133 | €6,501 | €6,501 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,288 | -€32,834 | +€11,453 | +25.9% |
| Amounts payable | 17/49 | €80,286 | €66,165 | -€14,120 | -17.6% |
| Amounts payable after more than one year | 17 | €44,430 | €29,162 | -€15,268 | -34.4% |
| Financial debts | 170/4 | €44,430 | €29,162 | -€15,268 | -34.4% |
| Amounts payable within one year | 42/48 | €33,983 | €35,031 | +€1,048 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €14,833 | €15,268 | +€434 | +2.9% |
| Trade debts | 44 | - | €613 | +€613 | |
| Suppliers | 440/4 | - | €613 | +€613 | |
| Other amounts payable | 47/48 | €19,150 | €19,150 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,873 | €1,973 | +€100 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,600 | €8,502 | -€1,099 | -11.4% |
| Other operating charges | 640/8 | €1,667 | €1,706 | +€39 | +2.3% |
| Gross operating margin | 9900 | €22,444 | €24,772 | +€2,328 | +10.4% |
| Operating profit (loss) | 9901 | €11,177 | €14,565 | +€3,388 | +30.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,348 | €3,112 | -€236 | -7.1% |
| Recurring financial charges | 65 | €3,348 | €3,112 | -€236 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €7,829 | €11,453 | +€3,624 | +46.3% |
| Profit (loss) for the period | 9904 | €7,829 | €11,453 | +€3,624 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,829 | €11,453 | +€3,624 | +46.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.