Hamahakki: 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.
Hamahakki
Largest movements
- Receivables within one year +€6,176
up €6,176 (+48.5%), from €12,745 to €18,921
of which Trade receivables: +€8,931
- Cash +€2,281
up €2,281 (+1975.0%), from €115 to €2,396
mainly Trade debts (+€4,524) and Net result for the year (+€4,184)
- Deferred charges and accrued income -€1,434
no longer reported in 2025 (was €1,434)
- Tangible fixed assets +€1,195
up €1,195 (+86.4%), from €1,383 to €2,578
- Trade debts +€4,524
up €4,524 (+95.6%), from €4,732 to €9,257
- Profit (loss) carried forward +€4,184
up €4,184 (+568.8%), from €736 to €4,920
- Tax, wage and social debts -€1,305
down €1,305 (-22.1%), from €5,895 to €4,590
- Other debts +€814
new in 2025: €814
- Financial income -€4,964
down €4,964 (-99.7%), from €4,976 to €12
- Taxes -€4,700
down €4,700, from €2,113 to -€2,587
- Gross operating margin -€2,669
down €2,669 (-51.4%), from €5,188 to €2,519
- Financial charges +€76
up €76 (+61.0%), from €125 to €201
- Depreciation +€62
up €62 (+11.3%), from €549 to €612
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 | €15,678 | €23,896 | +€8,217 | +52.4% |
| Fixed assets | 21/28 | €1,383 | €2,578 | +€1,195 | +86.4% |
| Tangible fixed assets | 22/27 | €1,383 | €2,578 | +€1,195 | +86.4% |
| Furniture and vehicles | 24 | €1,383 | €2,578 | +€1,195 | +86.4% |
| Current assets | 29/58 | €14,295 | €21,317 | +€7,022 | +49.1% |
| Amounts receivable within one year | 40/41 | €12,745 | €18,921 | +€6,176 | +48.5% |
| Trade receivables | 40 | €9,990 | €18,921 | +€8,931 | +89.4% |
| Other amounts receivable | 41 | €2,755 | - | -€2,755 | |
| Cash at bank and in hand | 54/58 | €115 | €2,396 | +€2,281 | +1975.0% |
| Deferred charges and accrued income | 490/1 | €1,434 | - | -€1,434 | |
| Total equity and liabilities | 10/49 | €15,678 | €23,896 | +€8,217 | +52.4% |
| Equity | 10/15 | €3,236 | €7,420 | +€4,184 | +129.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €736 | €4,920 | +€4,184 | +568.8% |
| Amounts payable | 17/49 | €12,443 | €16,475 | +€4,033 | +32.4% |
| Amounts payable within one year | 42/48 | €10,628 | €14,660 | +€4,033 | +37.9% |
| Trade debts | 44 | €4,732 | €9,257 | +€4,524 | +95.6% |
| Suppliers | 440/4 | €4,732 | €9,257 | +€4,524 | +95.6% |
| Taxes, remuneration and social security | 45 | €5,895 | €4,590 | -€1,305 | -22.1% |
| Taxes | 450/3 | €5,895 | €4,590 | -€1,305 | -22.1% |
| Other amounts payable | 47/48 | - | €814 | +€814 | |
| Accrued charges and deferred income | 492/3 | €1,815 | €1,815 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €549 | €612 | +€62 | +11.3% |
| Other operating charges | 640/8 | €118 | €121 | +€3 | +2.9% |
| Gross operating margin | 9900 | €5,188 | €2,519 | -€2,669 | -51.4% |
| Operating profit (loss) | 9901 | €4,520 | €1,786 | -€2,734 | -60.5% |
| Financial income | 75/76B | €4,976 | €12 | -€4,964 | -99.7% |
| Recurring financial income | 75 | €4,976 | €12 | -€4,964 | -99.7% |
| Financial charges | 65/66B | €125 | €201 | +€76 | +61.0% |
| Recurring financial charges | 65 | €125 | €201 | +€76 | +61.0% |
| Profit (loss) for the period before taxes | 9903 | €9,371 | €1,597 | -€7,774 | -83.0% |
| Income taxes | 67/77 | €2,113 | -€2,587 | -€4,700 | |
| Profit (loss) for the period | 9904 | €7,258 | €4,184 | -€3,074 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,258 | €4,184 | -€3,074 | -42.4% |
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.