HAMA CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets -€3,336
down €3,336 (-4.1%), from €82,010 to €78,674
of which Land and buildings: -€4,036
- Profit (loss) carried forward -€10,077
down €10,077 (-11.3%), from -€89,047 to -€99,124
- Other debts +€7,364
up €7,364 (+7.2%), from €101,771 to €109,135
- Gross operating margin -€3,069
down €3,069, from €1,065 to -€2,004
- Other operating charges -€367
down €367 (-11.9%), from €3,088 to €2,720
- Financial charges -€356
down €356 (-44.2%), from €807 to €450
- Depreciation +€52
up €52 (+1.2%), from €4,329 to €4,381
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 | €82,010 | €78,703 | -€3,307 | -4.0% |
| Fixed assets | 21/28 | €82,010 | €78,674 | -€3,336 | -4.1% |
| Tangible fixed assets | 22/27 | €82,010 | €78,674 | -€3,336 | -4.1% |
| Land and buildings | 22 | €81,659 | €77,623 | -€4,036 | -4.9% |
| Plant, machinery and equipment | 23 | €351 | €58 | -€293 | -83.5% |
| Furniture and vehicles | 24 | - | €993 | +€993 | |
| Current assets | 29/58 | - | €30 | +€30 | |
| Cash at bank and in hand | 54/58 | - | €30 | +€30 | |
| Total equity and liabilities | 10/49 | €82,010 | €78,703 | -€3,307 | -4.0% |
| Equity | 10/15 | -€20,876 | -€30,953 | -€10,077 | -48.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,047 | -€99,124 | -€10,077 | -11.3% |
| Amounts payable | 17/49 | €102,886 | €109,656 | +€6,770 | +6.6% |
| Amounts payable within one year | 42/48 | €102,886 | €109,656 | +€6,770 | +6.6% |
| Financial debts | 43 | €114 | - | -€114 | |
| Credit institutions | 430/8 | €114 | - | -€114 | |
| Trade debts | 44 | €470 | - | -€470 | |
| Suppliers | 440/4 | €470 | - | -€470 | |
| Taxes, remuneration and social security | 45 | €531 | €521 | -€9 | -1.8% |
| Taxes | 450/3 | €531 | €521 | -€9 | -1.8% |
| Other amounts payable | 47/48 | €101,771 | €109,135 | +€7,364 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,329 | €4,381 | +€52 | +1.2% |
| Other operating charges | 640/8 | €3,088 | €2,720 | -€367 | -11.9% |
| Gross operating margin | 9900 | €1,065 | -€2,004 | -€3,069 | |
| Operating profit (loss) | 9901 | -€6,352 | -€9,106 | -€2,754 | -43.4% |
| Financial income | 75/76B | €1 | €0 | -€0 | -44.8% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -44.8% |
| Financial charges | 65/66B | €807 | €450 | -€356 | -44.2% |
| Recurring financial charges | 65 | €807 | €450 | -€356 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,158 | -€9,556 | -€2,398 | -33.5% |
| Income taxes | 67/77 | €530 | €521 | -€9 | -1.8% |
| Profit (loss) for the period | 9904 | -€7,689 | -€10,077 | -€2,388 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,689 | -€10,077 | -€2,388 | -31.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.