HAMA IMMO: 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 IMMO
Largest movements
- Cash +€15,059
up €15,059 (+52.7%), from €28,572 to €43,631
mainly Depreciation (+€14,913) and Net result for the year (+€91)
- Tangible fixed assets -€14,913
down €14,913 (-9.8%), from €151,508 to €136,595
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€4,144
up €4,144 (+25.6%), from €16,214 to €20,358
- Depreciation -€869
down €869 (-5.5%), from €15,782 to €14,913
- Other operating charges -€284
down €284 (-8.9%), from €3,179 to €2,894
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 | €180,079 | €180,225 | +€146 | +0.1% |
| Fixed assets | 21/28 | €151,508 | €136,595 | -€14,913 | -9.8% |
| Tangible fixed assets | 22/27 | €151,508 | €136,595 | -€14,913 | -9.8% |
| Land and buildings | 22 | €151,508 | €136,595 | -€14,913 | -9.8% |
| Current assets | 29/58 | €28,572 | €43,631 | +€15,059 | +52.7% |
| Cash at bank and in hand | 54/58 | €28,572 | €43,631 | +€15,059 | +52.7% |
| Total equity and liabilities | 10/49 | €180,079 | €180,225 | +€146 | +0.1% |
| Equity | 10/15 | €95,716 | €95,807 | +€91 | +0.1% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €9,372 | €9,372 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,090 | €5,090 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,090 | €5,090 | = | 0.0% |
| Distributable reserves | 133 | €4,281 | €4,281 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,656 | -€3,565 | +€91 | +2.5% |
| Amounts payable | 17/49 | €84,364 | €84,418 | +€55 | +0.1% |
| Amounts payable after more than one year | 17 | €35,568 | €35,568 | = | 0.0% |
| Financial debts | 170/4 | €35,568 | €35,568 | = | 0.0% |
| Amounts payable within one year | 42/48 | €46,784 | €46,839 | +€55 | +0.1% |
| Trade debts | 44 | €868 | €894 | +€26 | +3.0% |
| Suppliers | 440/4 | €868 | €894 | +€26 | +3.0% |
| Taxes, remuneration and social security | 45 | €776 | €805 | +€29 | +3.7% |
| Taxes | 450/3 | €776 | €805 | +€29 | +3.7% |
| Other amounts payable | 47/48 | €45,140 | €45,140 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,012 | €2,012 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,782 | €14,913 | -€869 | -5.5% |
| Other operating charges | 640/8 | €3,179 | €2,894 | -€284 | -8.9% |
| Gross operating margin | 9900 | €16,214 | €20,358 | +€4,144 | +25.6% |
| Operating profit (loss) | 9901 | -€2,747 | €2,550 | +€5,297 | |
| Financial charges | 65/66B | €2,459 | €2,459 | = | 0.0% |
| Recurring financial charges | 65 | €2,459 | €2,459 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,206 | €91 | +€5,297 | |
| Profit (loss) for the period | 9904 | -€5,206 | €91 | +€5,297 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,206 | €91 | +€5,297 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.