hahmann: what changed
Two fiscal 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.
hahmann
Largest movements
- Receivables within one year +€40,333
up €40,333 (+85.4%), from €47,250 to €87,583
of which Other amounts receivable: +€20,615
- Profit (loss) carried forward +€38,540
up €38,540 (+274.4%), from €14,046 to €52,586
- Tax, wage and social debts +€7,366
up €7,366 (+33.5%), from €21,980 to €29,346
of which Taxes: +€7,366
- Short-term financial debts -€3,030
down €3,030 (-37.4%), from €8,112 to €5,082
- Trade debts -€2,872
down €2,872 (-33.6%), from €8,547 to €5,676
- Gross operating margin +€24,486
up €24,486 (+74.3%), from €32,971 to €57,458
- Taxes +€5,738
up €5,738 (+74.1%), from €7,745 to €13,484
- Other operating charges +€1,911
up €1,911 (+54.8%), from €3,489 to €5,400
- Financial income +€1,290
up €1,290 (+94.7%), from €1,362 to €2,652
- Financial charges -€982
down €982 (-29.9%), from €3,286 to €2,304
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,686 | €96,690 | +€40,004 | +70.6% |
| Fixed assets | 21/28 | €5,045 | €4,664 | -€381 | -7.6% |
| Tangible fixed assets | 22/27 | €1,260 | €879 | -€381 | -30.3% |
| Plant, machinery and equipment | 23 | €1,260 | €879 | -€381 | -30.3% |
| Financial fixed assets | 28 | €3,785 | €3,785 | = | 0.0% |
| Current assets | 29/58 | €51,641 | €92,026 | +€40,386 | +78.2% |
| Amounts receivable within one year | 40/41 | €47,250 | €87,583 | +€40,333 | +85.4% |
| Trade receivables | 40 | €1,969 | €21,686 | +€19,718 | +1001.6% |
| Other amounts receivable | 41 | €45,282 | €65,897 | +€20,615 | +45.5% |
| Current investments | 50/53 | €2,009 | €2,009 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €22 | +€22 | |
| Deferred charges and accrued income | 490/1 | €2,382 | €2,412 | +€31 | +1.3% |
| Total equity and liabilities | 10/49 | €56,686 | €96,690 | +€40,004 | +70.6% |
| Equity | 10/15 | €18,046 | €56,586 | +€38,540 | +213.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,046 | €52,586 | +€38,540 | +274.4% |
| Amounts payable | 17/49 | €38,640 | €40,104 | +€1,464 | +3.8% |
| Amounts payable within one year | 42/48 | €38,640 | €40,104 | +€1,464 | +3.8% |
| Financial debts | 43 | €8,112 | €5,082 | -€3,030 | -37.4% |
| Credit institutions | 430/8 | €8,112 | €5,082 | -€3,030 | -37.4% |
| Trade debts | 44 | €8,547 | €5,676 | -€2,872 | -33.6% |
| Suppliers | 440/4 | €8,547 | €5,676 | -€2,872 | -33.6% |
| Taxes, remuneration and social security | 45 | €21,980 | €29,346 | +€7,366 | +33.5% |
| Taxes | 450/3 | €21,980 | €29,346 | +€7,366 | +33.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €381 | €381 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,489 | €5,400 | +€1,911 | +54.8% |
| Gross operating margin | 9900 | €32,971 | €57,458 | +€24,486 | +74.3% |
| Operating profit (loss) | 9901 | €29,101 | €51,676 | +€22,576 | +77.6% |
| Financial income | 75/76B | €1,362 | €2,652 | +€1,290 | +94.7% |
| Recurring financial income | 75 | €1,362 | €2,652 | +€1,290 | +94.7% |
| Financial charges | 65/66B | €3,286 | €2,304 | -€982 | -29.9% |
| Recurring financial charges | 65 | €3,286 | €2,304 | -€982 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €27,176 | €52,024 | +€24,847 | +91.4% |
| Income taxes | 67/77 | €7,745 | €13,484 | +€5,738 | +74.1% |
| Profit (loss) for the period | 9904 | €19,431 | €38,540 | +€19,109 | +98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,431 | €38,540 | +€19,109 | +98.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.