HAMA CO: 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.
HAMA CO
Largest movements
- Tangible fixed assets -€184,249
down €184,249 (-24.3%), from €759,412 to €575,163
of which Land and buildings: -€173,744
- Receivables within one year +€61,733
up €61,733 (+256%), from €24,160 to €85,893
of which Trade receivables: +€58,062
- Debts after one year -€123,981
down €123,981 (-19.6%), from €631,531 to €507,550
- Advances received +€39,930
up €39,930 (+471%), from €8,470 to €48,400
- Other debts -€29,049
down €29,049 (-40.2%), from €72,300 to €43,251
- Trade debts +€23,429
up €23,429 (+154%), from €15,220 to €38,650
- Reserves -€19,850
down €19,850 (-12.6%), from €157,373 to €137,524
- Taxes -€21,428
down €21,428 (-98.7%), from €21,702 to €274
- Financial charges -€13,648
down €13,648 (-46.2%), from €29,534 to €15,887
of which Non-recurring financial charges: -€9,827
- Gross operating margin +€2,942
up €2,942 (+8.4%), from €34,923 to €37,865
- Depreciation -€1,459
down €1,459 (-3.9%), from €37,523 to €36,064
- Other operating charges +€1,242
up €1,242 (+25.3%), from €4,906 to €6,147
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 | €956,179 | €830,457 | -€125,722 | -13.1% |
| Fixed assets | 21/28 | €765,277 | €577,743 | -€187,534 | -24.5% |
| Tangible fixed assets | 22/27 | €759,412 | €575,163 | -€184,249 | -24.3% |
| Land and buildings | 22 | €736,321 | €562,578 | -€173,744 | -23.6% |
| Plant, machinery and equipment | 23 | €4,493 | €2,684 | -€1,808 | -40.3% |
| Furniture and vehicles | 24 | €16,228 | €7,531 | -€8,697 | -53.6% |
| Other tangible fixed assets | 26 | €2,370 | €2,370 | = | 0.0% |
| Financial fixed assets | 28 | €5,865 | €2,580 | -€3,285 | -56.0% |
| Current assets | 29/58 | €190,902 | €252,714 | +€61,812 | +32.4% |
| Amounts receivable after more than one year | 29 | €166,742 | €166,742 | = | 0.0% |
| Other amounts receivable | 291 | €166,742 | €166,742 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,160 | €85,893 | +€61,733 | +256% |
| Trade receivables | 40 | €10,746 | €68,808 | +€58,062 | +540% |
| Other amounts receivable | 41 | €13,414 | €17,086 | +€3,671 | +27.4% |
| Cash at bank and in hand | 54/58 | - | €79 | +€79 | |
| Total equity and liabilities | 10/49 | €956,179 | €830,457 | -€125,722 | -13.1% |
| Equity | 10/15 | €169,773 | €149,924 | -€19,850 | -11.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €157,373 | €137,524 | -€19,850 | -12.6% |
| Distributable reserves | 133 | €157,373 | €137,524 | -€19,850 | -12.6% |
| Amounts payable | 17/49 | €786,405 | €680,533 | -€105,872 | -13.5% |
| Amounts payable after more than one year | 17 | €631,531 | €507,550 | -€123,981 | -19.6% |
| Financial debts | 170/4 | €631,531 | €507,550 | -€123,981 | -19.6% |
| Amounts payable within one year | 42/48 | €154,875 | €172,984 | +€18,109 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €41,099 | €36,764 | -€4,335 | -10.5% |
| Financial debts | 43 | €4,558 | €4,901 | +€343 | +7.5% |
| Credit institutions | 430/8 | €4,558 | €4,901 | +€343 | +7.5% |
| Trade debts | 44 | €15,220 | €38,650 | +€23,429 | +154% |
| Suppliers | 440/4 | €15,220 | €38,650 | +€23,429 | +154% |
| Advances received on contracts in progress | 46 | €8,470 | €48,400 | +€39,930 | +471% |
| Taxes, remuneration and social security | 45 | €13,228 | €1,018 | -€12,210 | -92.3% |
| Taxes | 450/3 | €13,228 | €1,018 | -€12,210 | -92.3% |
| Other amounts payable | 47/48 | €72,300 | €43,251 | -€29,049 | -40.2% |
| Non-recurring operating income | 76A | - | €17,962 | +€17,962 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,523 | €36,064 | -€1,459 | -3.9% |
| Other operating charges | 640/8 | €4,906 | €6,147 | +€1,242 | +25.3% |
| Gross operating margin | 9900 | €34,923 | €37,865 | +€2,942 | +8.4% |
| Operating profit (loss) | 9901 | -€7,506 | -€4,346 | +€3,159 | +42.1% |
| Financial income | 75/76B | €317 | €657 | +€340 | +107% |
| Recurring financial income | 75 | €18 | €0 | -€18 | -100% |
| Non-recurring financial income | 76B | €299 | €657 | +€358 | +120% |
| Financial charges | 65/66B | €29,534 | €15,887 | -€13,648 | -46.2% |
| Recurring financial charges | 65 | €18,912 | €15,091 | -€3,821 | -20.2% |
| Non-recurring financial charges | 66B | €10,623 | €796 | -€9,827 | -92.5% |
| Profit (loss) for the period before taxes | 9903 | -€36,723 | -€19,576 | +€17,147 | +46.7% |
| Income taxes | 67/77 | €21,702 | €274 | -€21,428 | -98.7% |
| Profit (loss) for the period | 9904 | -€58,425 | -€19,850 | +€38,575 | +66.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,425 | -€19,850 | +€38,575 | +66.0% |
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 30 October 2026 via checked.be.