HAMA TRANS: 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 TRANS
Largest movements
- Tangible fixed assets +€9,220
new in 2024: €9,220
- Receivables within one year +€1,463
up €1,463 (+7.5%), from €19,584 to €21,047
of which Other amounts receivable: +€18,497
- Cash -€1,213
down €1,213 (-66.5%), from €1,825 to €611
mainly Investment in fixed assets (net) (-€12,476) and Receivables within one year (-€1,463)
- Formation expenses +€883
new in 2024: €883
- Profit (loss) carried forward +€6,208
up €6,208 (+295%), from €2,107 to €8,315
- Trade debts +€2,867
new in 2024: €2,867
- Tax, wage and social debts +€1,277
up €1,277 (+350%), from €364 to €1,642
- Staff costs -€4,788
no longer reported in 2024 (was €4,788)
- Gross operating margin +€2,666
up €2,666 (+36.4%), from €7,330 to €9,997
- Depreciation +€2,373
new in 2024: €2,373
- Other operating charges +€851
up €851 (+78.4%), from €1,084 to €1,935
- Financial income +€469
up €469 (+245%), from €191 to €660
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,409 | €31,761 | +€10,352 | +48.4% |
| Formation expenses | 20 | - | €883 | +€883 | |
| Fixed assets | 21/28 | - | €9,220 | +€9,220 | |
| Tangible fixed assets | 22/27 | - | €9,220 | +€9,220 | |
| Furniture and vehicles | 24 | - | €9,220 | +€9,220 | |
| Current assets | 29/58 | €21,409 | €21,658 | +€249 | +1.2% |
| Amounts receivable within one year | 40/41 | €19,584 | €21,047 | +€1,463 | +7.5% |
| Trade receivables | 40 | €18,264 | €1,230 | -€17,034 | -93.3% |
| Other amounts receivable | 41 | €1,320 | €19,817 | +€18,497 | +1,401% |
| Cash at bank and in hand | 54/58 | €1,825 | €611 | -€1,213 | -66.5% |
| Total equity and liabilities | 10/49 | €21,409 | €31,761 | +€10,352 | +48.4% |
| Equity | 10/15 | €21,044 | €27,252 | +€6,208 | +29.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €337 | €337 | = | 0.0% |
| Non-distributable reserves | 130/1 | €337 | - | -€337 | |
| Reserves not available under the articles | 1311 | €337 | - | -€337 | |
| Tax-exempt reserves | 132 | - | €337 | +€337 | |
| Profit (loss) carried forward | 14 | €2,107 | €8,315 | +€6,208 | +295% |
| Amounts payable | 17/49 | €364 | €4,509 | +€4,144 | +1,137% |
| Amounts payable within one year | 42/48 | €364 | €4,509 | +€4,144 | +1,137% |
| Trade debts | 44 | - | €2,867 | +€2,867 | |
| Suppliers | 440/4 | - | €2,867 | +€2,867 | |
| Taxes, remuneration and social security | 45 | €364 | €1,642 | +€1,277 | +350% |
| Taxes | 450/3 | €364 | €1,642 | +€1,277 | +350% |
| Remuneration, social security and pensions | 62 | €4,788 | - | -€4,788 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,373 | +€2,373 | |
| Other operating charges | 640/8 | €1,084 | €1,935 | +€851 | +78.4% |
| Gross operating margin | 9900 | €7,330 | €9,997 | +€2,666 | +36.4% |
| Operating profit (loss) | 9901 | €1,458 | €5,689 | +€4,230 | +290% |
| Financial income | 75/76B | €191 | €660 | +€469 | +245% |
| Recurring financial income | 75 | €191 | €660 | +€469 | +245% |
| Financial charges | 65/66B | €154 | €141 | -€13 | -8.5% |
| Recurring financial charges | 65 | €154 | €141 | -€13 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €1,496 | €6,208 | +€4,712 | +315% |
| Profit (loss) for the period | 9904 | €1,496 | €6,208 | +€4,712 | +315% |
| Profit (loss) for the period to be appropriated | 9905 | €1,496 | €6,208 | +€4,712 | +315% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.