Hama: 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.
Hama
Largest movements
- Tangible fixed assets -€6,664
down €6,664 (-5.8%), from €115,175 to €108,511
of which Furniture and vehicles: -€6,665
- Cash +€5,657
up €5,657 (+456.6%), from €1,239 to €6,896
mainly Depreciation (+€6,665) and Net result for the year (+€5,257)
- Receivables within one year +€1,215
up €1,215 (+65.7%), from €1,849 to €3,064
- Debts after one year -€5,438
down €5,438 (-11.3%), from €48,166 to €42,729
- Reserves +€5,256
up €5,256 (+619.9%), from €848 to €6,104
- Depreciation -€1,522
down €1,522 (-18.6%), from €8,187 to €6,665
- Financial charges -€1,436
down €1,436 (-39.4%), from €3,648 to €2,212
- Other operating charges -€1,154
down €1,154 (-55.1%), from €2,093 to €939
- Taxes -€670
down €670 (-20.9%), from €3,200 to €2,530
- Gross operating margin -€373
down €373 (-2.1%), from €17,976 to €17,603
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 | €119,409 | €119,666 | +€257 | +0.2% |
| Fixed assets | 21/28 | €115,175 | €108,511 | -€6,664 | -5.8% |
| Tangible fixed assets | 22/27 | €115,175 | €108,511 | -€6,664 | -5.8% |
| Land and buildings | 22 | €90,039 | €90,040 | +€1 | 0.0% |
| Furniture and vehicles | 24 | €25,136 | €18,471 | -€6,665 | -26.5% |
| Current assets | 29/58 | €4,234 | €11,156 | +€6,922 | +163.5% |
| Amounts receivable within one year | 40/41 | €1,849 | €3,064 | +€1,215 | +65.7% |
| Trade receivables | 40 | €1,849 | €3,064 | +€1,215 | +65.7% |
| Cash at bank and in hand | 54/58 | €1,239 | €6,896 | +€5,657 | +456.6% |
| Deferred charges and accrued income | 490/1 | €1,146 | €1,195 | +€49 | +4.3% |
| Total equity and liabilities | 10/49 | €119,409 | €119,666 | +€257 | +0.2% |
| Equity | 10/15 | €3,348 | €8,604 | +€5,256 | +157.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €848 | €6,104 | +€5,256 | +619.9% |
| Distributable reserves | 133 | €848 | €6,104 | +€5,256 | +619.9% |
| Amounts payable | 17/49 | €116,061 | €111,062 | -€4,999 | -4.3% |
| Amounts payable after more than one year | 17 | €48,166 | €42,729 | -€5,438 | -11.3% |
| Financial debts | 170/4 | €48,166 | €42,729 | -€5,438 | -11.3% |
| Amounts payable within one year | 42/48 | €67,895 | €68,333 | +€438 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €5,214 | €5,438 | +€224 | +4.3% |
| Trade debts | 44 | €216 | €71 | -€145 | -67.3% |
| Suppliers | 440/4 | €216 | €71 | -€145 | -67.3% |
| Taxes, remuneration and social security | 45 | €2,465 | €2,825 | +€360 | +14.6% |
| Taxes | 450/3 | €2,465 | €2,825 | +€360 | +14.6% |
| Other amounts payable | 47/48 | €60,000 | €60,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,187 | €6,665 | -€1,522 | -18.6% |
| Other operating charges | 640/8 | €2,093 | €939 | -€1,154 | -55.1% |
| Gross operating margin | 9900 | €17,976 | €17,603 | -€373 | -2.1% |
| Operating profit (loss) | 9901 | €7,696 | €9,999 | +€2,303 | +29.9% |
| Financial charges | 65/66B | €3,648 | €2,212 | -€1,436 | -39.4% |
| Recurring financial charges | 65 | €3,648 | €2,212 | -€1,436 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €4,048 | €7,787 | +€3,739 | +92.4% |
| Income taxes | 67/77 | €3,200 | €2,530 | -€670 | -20.9% |
| Profit (loss) for the period | 9904 | €848 | €5,257 | +€4,409 | +519.9% |
| Profit (loss) for the period to be appropriated | 9905 | €848 | €5,257 | +€4,409 | +519.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.