ELEKTRO HAMME: 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.
ELEKTRO HAMME
Largest movements
- Tangible fixed assets +€5,268
up €5,268 (+2.0%), from €261,335 to €266,603
of which Land and buildings: +€5,268
- Other debts +€16,098
up €16,098 (+668%), from €2,410 to €18,508
- Gross operating margin +€2,544
up €2,544 (+193%), from €1,321 to €3,865
- Financial income -€646
down €646 (-89.6%), from €721 to €75
- Other operating charges +€126
up €126 (+3.0%), from €4,251 to €4,378
- Financial charges +€121
up €121 (+20.8%), from €580 to €700
- Depreciation +€107
up €107 (+11.8%), from €908 to €1,015
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 | €390,041 | €400,848 | +€10,808 | +2.8% |
| Fixed assets | 21/28 | €261,335 | €266,603 | +€5,268 | +2.0% |
| Tangible fixed assets | 22/27 | €261,335 | €266,603 | +€5,268 | +2.0% |
| Land and buildings | 22 | €257,419 | €262,687 | +€5,268 | +2.0% |
| Furniture and vehicles | 24 | €3,916 | €3,916 | = | 0.0% |
| Current assets | 29/58 | €128,705 | €134,245 | +€5,540 | +4.3% |
| Amounts receivable after more than one year | 29 | €10 | €10 | = | 0.0% |
| Trade receivables | 290 | €10 | €10 | = | 0.0% |
| Stocks and contracts in progress | 3 | €110,689 | €114,052 | +€3,363 | +3.0% |
| Stocks | 30/36 | €110,689 | €114,052 | +€3,363 | +3.0% |
| Amounts receivable within one year | 40/41 | €14,087 | €14,167 | +€80 | +0.6% |
| Trade receivables | 40 | €13,468 | €12,671 | -€797 | -5.9% |
| Other amounts receivable | 41 | €619 | €1,496 | +€877 | +142% |
| Cash at bank and in hand | 54/58 | €3,919 | €6,016 | +€2,097 | +53.5% |
| Total equity and liabilities | 10/49 | €390,041 | €400,848 | +€10,808 | +2.8% |
| Equity | 10/15 | €56,320 | €53,923 | -€2,397 | -4.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €6,522 | €6,522 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,522 | €1,522 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€202 | -€2,598 | -€2,397 | -1,188% |
| Amounts payable | 17/49 | €333,721 | €346,925 | +€13,204 | +4.0% |
| Amounts payable after more than one year | 17 | €328,117 | €328,117 | = | 0.0% |
| Financial debts | 170/4 | €328,117 | €328,117 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,603 | €18,808 | +€13,204 | +236% |
| Trade debts | 44 | €1,411 | €300 | -€1,111 | -78.8% |
| Suppliers | 440/4 | €1,411 | €300 | -€1,111 | -78.8% |
| Taxes, remuneration and social security | 45 | €1,782 | - | -€1,782 | |
| Taxes | 450/3 | €1,782 | - | -€1,782 | |
| Other amounts payable | 47/48 | €2,410 | €18,508 | +€16,098 | +668% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €908 | €1,015 | +€107 | +11.8% |
| Other operating charges | 640/8 | €4,251 | €4,378 | +€126 | +3.0% |
| Gross operating margin | 9900 | €1,321 | €3,865 | +€2,544 | +193% |
| Operating profit (loss) | 9901 | -€3,838 | -€1,528 | +€2,310 | +60.2% |
| Financial income | 75/76B | €721 | €75 | -€646 | -89.6% |
| Recurring financial income | 75 | €721 | €75 | -€646 | -89.6% |
| Financial charges | 65/66B | €580 | €700 | +€121 | +20.8% |
| Recurring financial charges | 65 | €580 | €700 | +€121 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,697 | -€2,153 | +€1,544 | +41.8% |
| Income taxes | 67/77 | €212 | €243 | +€32 | +14.9% |
| Profit (loss) for the period | 9904 | -€3,909 | -€2,397 | +€1,512 | +38.7% |
| Transfer from tax-exempt reserves | 789 | €3,916 | - | -€3,916 | |
| Profit (loss) for the period to be appropriated | 9905 | €8 | -€2,397 | -€2,404 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.