DE HAMONTER: 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 HAMONTER
Largest movements
- Tangible fixed assets -€17,708
down €17,708 (-9.2%), from €191,823 to €174,115
of which Land and buildings: -€10,631
- Cash -€3,237
down €3,237 (-26.2%), from €12,338 to €9,101
mainly Debts after one year (-€21,579) and Current portion of long-term debt (-€8,026)
- Intangible fixed assets -€2,848
no longer reported in 2025 (was €2,848)
- Debts after one year -€21,579
down €21,579 (-15.8%), from €136,459 to €114,879
- Current portion of long-term debt -€8,026
down €8,026 (-28.4%), from €28,227 to €20,201
- Tax, wage and social debts +€2,850
up €2,850 (+117.7%), from €2,421 to €5,271
- Gross operating margin -€24,845
down €24,845 (-44.3%), from €56,083 to €31,239
- Depreciation -€2,820
down €2,820 (-12.1%), from €23,376 to €20,556
- Staff costs -€2,508
no longer reported in 2025 (was €2,508)
- Taxes +€1,048
up €1,048 (+416.3%), from €252 to €1,300
- Other operating charges +€561
up €561 (+49.1%), from €1,144 to €1,705
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.
Cash bridge derived
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 | €213,487 | €188,440 | -€25,047 | -11.7% |
| Fixed assets | 21/28 | €194,670 | €174,115 | -€20,556 | -10.6% |
| Intangible fixed assets | 21 | €2,848 | - | -€2,848 | |
| Tangible fixed assets | 22/27 | €191,823 | €174,115 | -€17,708 | -9.2% |
| Land and buildings | 22 | €181,769 | €171,138 | -€10,631 | -5.8% |
| Plant, machinery and equipment | 23 | €5,031 | - | -€5,031 | |
| Furniture and vehicles | 24 | €5,023 | €2,977 | -€2,046 | -40.7% |
| Current assets | 29/58 | €18,817 | €14,325 | -€4,491 | -23.9% |
| Stocks and contracts in progress | 3 | €4,596 | €3,369 | -€1,226 | -26.7% |
| Stocks | 30/36 | €4,596 | €3,369 | -€1,226 | -26.7% |
| Amounts receivable within one year | 40/41 | €52 | €36 | -€16 | -30.2% |
| Other amounts receivable | 41 | €52 | €36 | -€16 | -30.2% |
| Cash at bank and in hand | 54/58 | €12,338 | €9,101 | -€3,237 | -26.2% |
| Deferred charges and accrued income | 490/1 | €1,830 | €1,819 | -€12 | -0.6% |
| Total equity and liabilities | 10/49 | €213,487 | €188,440 | -€25,047 | -11.7% |
| Equity | 10/15 | €22,086 | €22,147 | +€61 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,486 | €3,547 | +€61 | +1.7% |
| Distributable reserves | 133 | €3,486 | €3,547 | +€61 | +1.7% |
| Amounts payable | 17/49 | €191,401 | €166,293 | -€25,108 | -13.1% |
| Amounts payable after more than one year | 17 | €136,459 | €114,879 | -€21,579 | -15.8% |
| Financial debts | 170/4 | €136,459 | €114,879 | -€21,579 | -15.8% |
| Amounts payable within one year | 42/48 | €54,942 | €51,414 | -€3,528 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €28,227 | €20,201 | -€8,026 | -28.4% |
| Financial debts | 43 | €125 | - | -€125 | |
| Credit institutions | 430/8 | €125 | - | -€125 | |
| Trade debts | 44 | €1,682 | €1,636 | -€45 | -2.7% |
| Suppliers | 440/4 | €1,682 | €1,636 | -€45 | -2.7% |
| Taxes, remuneration and social security | 45 | €2,421 | €5,271 | +€2,850 | +117.7% |
| Taxes | 450/3 | €2,421 | €5,271 | +€2,850 | +117.7% |
| Other amounts payable | 47/48 | €22,487 | €24,305 | +€1,818 | +8.1% |
| Non-recurring operating income | 76A | - | €1,805 | +€1,805 | |
| Remuneration, social security and pensions | 62 | €2,508 | - | -€2,508 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,376 | €20,556 | -€2,820 | -12.1% |
| Other operating charges | 640/8 | €1,144 | €1,705 | +€561 | +49.1% |
| Gross operating margin | 9900 | €56,083 | €31,239 | -€24,845 | -44.3% |
| Operating profit (loss) | 9901 | €29,055 | €8,978 | -€20,078 | -69.1% |
| Financial income | 75/76B | €16 | €0 | -€16 | -98.6% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -98.6% |
| Financial charges | 65/66B | €6,888 | €6,758 | -€130 | -1.9% |
| Recurring financial charges | 65 | €6,888 | €6,758 | -€130 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €22,183 | €2,220 | -€19,964 | -90.0% |
| Income taxes | 67/77 | €252 | €1,300 | +€1,048 | +416.3% |
| Profit (loss) for the period | 9904 | €21,932 | €920 | -€21,012 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,932 | €920 | -€21,012 | -95.8% |
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 9 October 2026 via checked.be.