Hamagustto: 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.
Hamagustto
Largest movements
- Cash +€6,179
up €6,179 (+95.1%), from €6,497 to €12,676
mainly Depreciation (+€12,598) and Net result for the year (+€7,379)
- Reserves +€7,379
up €7,379 (+16.8%), from €43,929 to €51,308
- Other debts +€3,749
up €3,749 (+35570.9%), from €11 to €3,760
- Current portion of long-term debt -€2,730
down €2,730 (-63.3%), from €4,313 to €1,583
- Debts after one year -€1,859
no longer reported in 2025 (was €1,859)
- Tax, wage and social debts -€802
no longer reported in 2025 (was €802)
- Gross operating margin -€5,863
down €5,863 (-19.5%), from €30,115 to €24,251
- Taxes -€1,459
down €1,459 (-28.4%), from €5,133 to €3,674
- Depreciation +€400
up €400 (+3.3%), from €12,198 to €12,598
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 | €63,651 | €69,904 | +€6,253 | +9.8% |
| Fixed assets | 21/28 | €54,210 | €53,963 | -€247 | -0.5% |
| Tangible fixed assets | 22/27 | €54,210 | €53,963 | -€247 | -0.5% |
| Plant, machinery and equipment | 23 | €4,525 | €1,835 | -€2,690 | -59.4% |
| Furniture and vehicles | 24 | €6,947 | €3,008 | -€3,939 | -56.7% |
| Other tangible fixed assets | 26 | €42,738 | €49,119 | +€6,381 | +14.9% |
| Current assets | 29/58 | €9,441 | €15,942 | +€6,500 | +68.9% |
| Amounts receivable within one year | 40/41 | €1,267 | €1,597 | +€330 | +26.0% |
| Other amounts receivable | 41 | €1,267 | €1,597 | +€330 | +26.0% |
| Cash at bank and in hand | 54/58 | €6,497 | €12,676 | +€6,179 | +95.1% |
| Deferred charges and accrued income | 490/1 | €1,676 | €1,668 | -€8 | -0.5% |
| Total equity and liabilities | 10/49 | €63,651 | €69,904 | +€6,253 | +9.8% |
| Equity | 10/15 | €56,329 | €63,708 | +€7,379 | +13.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €43,929 | €51,308 | +€7,379 | +16.8% |
| Distributable reserves | 133 | €43,929 | €51,308 | +€7,379 | +16.8% |
| Amounts payable | 17/49 | €7,321 | €6,196 | -€1,125 | -15.4% |
| Amounts payable after more than one year | 17 | €1,859 | - | -€1,859 | |
| Financial debts | 170/4 | €1,859 | - | -€1,859 | |
| Amounts payable within one year | 42/48 | €5,463 | €6,196 | +€733 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €4,313 | €1,583 | -€2,730 | -63.3% |
| Trade debts | 44 | €337 | €853 | +€516 | +153.2% |
| Suppliers | 440/4 | €337 | €853 | +€516 | +153.2% |
| Taxes, remuneration and social security | 45 | €802 | - | -€802 | |
| Taxes | 450/3 | €802 | - | -€802 | |
| Other amounts payable | 47/48 | €11 | €3,760 | +€3,749 | +35570.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,198 | €12,598 | +€400 | +3.3% |
| Other operating charges | 640/8 | €415 | €454 | +€39 | +9.5% |
| Gross operating margin | 9900 | €30,115 | €24,251 | -€5,863 | -19.5% |
| Operating profit (loss) | 9901 | €17,501 | €11,199 | -€6,302 | -36.0% |
| Financial income | 75/76B | €0 | €14 | +€14 | +27080.0% |
| Recurring financial income | 75 | €0 | €14 | +€14 | +27080.0% |
| Financial charges | 65/66B | €265 | €161 | -€104 | -39.4% |
| Recurring financial charges | 65 | €265 | €161 | -€104 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €17,237 | €11,053 | -€6,184 | -35.9% |
| Income taxes | 67/77 | €5,133 | €3,674 | -€1,459 | -28.4% |
| Profit (loss) for the period | 9904 | €12,104 | €7,379 | -€4,725 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,104 | €7,379 | -€4,725 | -39.0% |
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 12 October 2026 via checked.be.