HAM & BIL 36: what changed
HAM & BIL 36
Largest movements
- Tangible fixed assets +€22,304
up €22,304 (+1,144%), from €1,950 to €24,255
of which Furniture and vehicles: +€14,194
- Stocks and contracts +€4,730
up €4,730 (+322%), from €1,470 to €6,200
- Cash +€3,232
up €3,232 (+97.1%), from €3,327 to €6,559
- Profit (loss) carried forward +€34,770
up €34,770 (+148%), from €23,475 to €58,245
- Trade debts -€4,439
down €4,439 (-89.5%), from €4,961 to €522
- Gross operating margin +€15,205
up €15,205 (+108%), from €14,138 to €29,343
- Taxes +€7,045
new in 2025: €7,045
- Depreciation +€4,258
up €4,258 (+201%), from €2,119 to €6,377
- Financial income -€745
no longer reported in 2025 (was €745)
- Other operating charges -€474
down €474 (-88.4%), from €536 to €62
Change in the result, 2023 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,169 | €86,272 | +€31,102 | +56.4% |
| Fixed assets | 21/28 | €1,950 | €24,255 | +€22,304 | +1,144% |
| Tangible fixed assets | 22/27 | €1,950 | €24,255 | +€22,304 | +1,144% |
| Plant, machinery and equipment | 23 | €1,089 | €9,200 | +€8,111 | +745% |
| Furniture and vehicles | 24 | €861 | €15,055 | +€14,194 | +1,648% |
| Current assets | 29/58 | €53,219 | €62,017 | +€8,798 | +16.5% |
| Stocks and contracts in progress | 3 | €1,470 | €6,200 | +€4,730 | +322% |
| Stocks | 30/36 | €1,470 | €6,200 | +€4,730 | +322% |
| Amounts receivable within one year | 40/41 | €48,421 | €49,257 | +€836 | +1.7% |
| Trade receivables | 40 | €24,345 | €30,400 | +€6,055 | +24.9% |
| Other amounts receivable | 41 | €24,076 | €18,857 | -€5,219 | -21.7% |
| Cash at bank and in hand | 54/58 | €3,327 | €6,559 | +€3,232 | +97.1% |
| Total equity and liabilities | 10/49 | €55,169 | €86,272 | +€31,102 | +56.4% |
| Equity | 10/15 | €43,935 | €78,705 | +€34,770 | +79.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,475 | €58,245 | +€34,770 | +148% |
| Amounts payable | 17/49 | €11,234 | €7,567 | -€3,668 | -32.6% |
| Amounts payable within one year | 42/48 | €11,234 | €7,567 | -€3,668 | -32.6% |
| Trade debts | 44 | €4,961 | €522 | -€4,439 | -89.5% |
| Suppliers | 440/4 | €4,961 | €522 | -€4,439 | -89.5% |
| Taxes, remuneration and social security | 45 | €6,273 | €7,045 | +€771 | +12.3% |
| Taxes | 450/3 | €6,273 | €7,045 | +€771 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,119 | €6,377 | +€4,258 | +201% |
| Other operating charges | 640/8 | €536 | €62 | -€474 | -88.4% |
| Gross operating margin | 9900 | €14,138 | €29,343 | +€15,205 | +108% |
| Operating profit (loss) | 9901 | €11,483 | €22,904 | +€11,421 | +99.5% |
| Financial income | 75/76B | €745 | - | -€745 | |
| Recurring financial income | 75 | €745 | - | -€745 | |
| Financial charges | 65/66B | €64 | €99 | +€34 | +52.9% |
| Recurring financial charges | 65 | €64 | €99 | +€34 | +52.9% |
| Profit (loss) for the period before taxes | 9903 | €12,163 | €22,805 | +€10,642 | +87.5% |
| Income taxes | 67/77 | - | €7,045 | +€7,045 | |
| Profit (loss) for the period | 9904 | €12,163 | €15,761 | +€3,597 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,163 | €15,761 | +€3,597 | +29.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.