ELEVAGE D'HAMBRAINE: 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.
ELEVAGE D'HAMBRAINE
Largest movements
- Cash -€11,107
down €11,107 (-8.7%), from €127,701 to €116,593
mainly Receivables within one year (-€7,522) and Other debts (-€6,176)
- Receivables within one year +€7,522
up €7,522 (+44.5%), from €16,898 to €24,420
of which Trade receivables: +€7,091
- Trade debts +€9,188
up €9,188 (+132%), from €6,960 to €16,148
- Profit (loss) carried forward -€6,195
down €6,195 (-5.6%), from €110,429 to €104,234
- Other debts -€6,176
down €6,176 (-90.6%), from €6,814 to €638
- Gross operating margin -€6,397
down €6,397, from €2,614 to -€3,783
- Purchases and services +€6,268
up €6,268 (+125%), from €5,025 to €11,293
- Depreciation -€1,471
down €1,471 (-91.8%), from €1,602 to €131
- Taxes -€1,045
down €1,045 (-93.7%), from €1,116 to €70
- Other operating charges +€328
up €328 (+186%), from €177 to €505
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 | €145,793 | €142,081 | -€3,712 | -2.5% |
| Fixed assets | 21/28 | €1,131 | €1,000 | -€131 | -11.6% |
| Tangible fixed assets | 22/27 | €131 | €0 | -€131 | -100% |
| Furniture and vehicles | 24 | €131 | €0 | -€131 | -100% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €144,661 | €141,081 | -€3,580 | -2.5% |
| Amounts receivable within one year | 40/41 | €16,898 | €24,420 | +€7,522 | +44.5% |
| Trade receivables | 40 | €12,542 | €19,632 | +€7,091 | +56.5% |
| Other amounts receivable | 41 | €4,356 | €4,788 | +€431 | +9.9% |
| Cash at bank and in hand | 54/58 | €127,701 | €116,593 | -€11,107 | -8.7% |
| Deferred charges and accrued income | 490/1 | €62 | €68 | +€5 | +8.6% |
| Total equity and liabilities | 10/49 | €145,793 | €142,081 | -€3,712 | -2.5% |
| Equity | 10/15 | €130,880 | €124,685 | -€6,195 | -4.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,429 | €104,234 | -€6,195 | -5.6% |
| Amounts payable | 17/49 | €14,913 | €17,396 | +€2,484 | +16.7% |
| Amounts payable within one year | 42/48 | €14,913 | €17,396 | +€2,484 | +16.7% |
| Trade debts | 44 | €6,960 | €16,148 | +€9,188 | +132% |
| Suppliers | 440/4 | €6,960 | €16,148 | +€9,188 | +132% |
| Taxes, remuneration and social security | 45 | €1,139 | €610 | -€529 | -46.4% |
| Taxes | 450/3 | €1,139 | €610 | -€529 | -46.4% |
| Other amounts payable | 47/48 | €6,814 | €638 | -€6,176 | -90.6% |
| Turnover | 70 | €6,039 | €5,860 | -€179 | -3.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,025 | €11,293 | +€6,268 | +125% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,602 | €131 | -€1,471 | -91.8% |
| Other operating charges | 640/8 | €177 | €505 | +€328 | +186% |
| Gross operating margin | 9900 | €2,614 | -€3,783 | -€6,397 | |
| Operating profit (loss) | 9901 | €835 | -€4,420 | -€5,254 | |
| Financial charges | 65/66B | €39 | €39 | = | 0.0% |
| Recurring financial charges | 65 | €39 | €39 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €795 | -€4,459 | -€5,254 | |
| Income taxes | 67/77 | €1,116 | €70 | -€1,045 | -93.7% |
| Profit (loss) for the period | 9904 | -€320 | -€4,529 | -€4,209 | -1,313% |
| Profit (loss) for the period to be appropriated | 9905 | -€320 | -€4,529 | -€4,209 | -1,313% |
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 27 October 2026 via checked.be.