Hamamelis Consulting: 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.
Hamamelis Consulting
Largest movements
- Tangible fixed assets +€42,410
up €42,410 (+132%), from €32,173 to €74,583
of which Furniture and vehicles: +€45,641
- Cash +€42,392
up €42,392 (+161%), from €26,319 to €68,711
mainly Net result for the year (+€52,471) and Debts after one year (+€14,871)
- Reserves +€52,471
up €52,471 (+94.3%), from €55,652 to €108,123
- Debts after one year +€14,871
new in 2025: €14,871
- Current portion of long-term debt +€12,306
new in 2025: €12,306
- Tax, wage and social debts +€7,355
up €7,355 (+53.1%), from €13,859 to €21,214
- Gross operating margin +€22,849
up €22,849 (+39.7%), from €57,496 to €80,346
- Depreciation +€8,653
up €8,653 (+272%), from €3,180 to €11,833
- Taxes +€2,807
up €2,807 (+24.0%), from €11,694 to €14,500
- Financial charges +€831
up €831 (+490%), from €170 to €1,000
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 | €72,160 | €158,380 | +€86,220 | +119% |
| Fixed assets | 21/28 | €32,173 | €74,583 | +€42,410 | +132% |
| Tangible fixed assets | 22/27 | €32,173 | €74,583 | +€42,410 | +132% |
| Plant, machinery and equipment | 23 | €2,130 | €1,218 | -€912 | -42.8% |
| Furniture and vehicles | 24 | €8,181 | €53,822 | +€45,641 | +558% |
| Other tangible fixed assets | 26 | €21,862 | €19,543 | -€2,319 | -10.6% |
| Current assets | 29/58 | €39,987 | €83,797 | +€43,810 | +110% |
| Amounts receivable within one year | 40/41 | €12,705 | €13,839 | +€1,134 | +8.9% |
| Trade receivables | 40 | €12,705 | €13,799 | +€1,094 | +8.6% |
| Other amounts receivable | 41 | - | €40 | +€40 | |
| Cash at bank and in hand | 54/58 | €26,319 | €68,711 | +€42,392 | +161% |
| Deferred charges and accrued income | 490/1 | €963 | €1,247 | +€284 | +29.5% |
| Total equity and liabilities | 10/49 | €72,160 | €158,380 | +€86,220 | +119% |
| Equity | 10/15 | €55,752 | €108,223 | +€52,471 | +94.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €55,652 | €108,123 | +€52,471 | +94.3% |
| Distributable reserves | 133 | €55,652 | €108,123 | +€52,471 | +94.3% |
| Amounts payable | 17/49 | €16,407 | €50,156 | +€33,749 | +206% |
| Amounts payable after more than one year | 17 | - | €14,871 | +€14,871 | |
| Financial debts | 170/4 | - | €14,871 | +€14,871 | |
| Amounts payable within one year | 42/48 | €16,407 | €34,345 | +€17,938 | +109% |
| Current portion of amounts payable after more than one year | 42 | - | €12,306 | +€12,306 | |
| Trade debts | 44 | €1,281 | €190 | -€1,091 | -85.2% |
| Suppliers | 440/4 | €1,281 | €190 | -€1,091 | -85.2% |
| Taxes, remuneration and social security | 45 | €13,859 | €21,214 | +€7,355 | +53.1% |
| Taxes | 450/3 | €13,859 | €21,214 | +€7,355 | +53.1% |
| Other amounts payable | 47/48 | €1,268 | €636 | -€632 | -49.8% |
| Accrued charges and deferred income | 492/3 | - | €940 | +€940 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,180 | €11,833 | +€8,653 | +272% |
| Other operating charges | 640/8 | €409 | €541 | +€132 | +32.2% |
| Gross operating margin | 9900 | €57,496 | €80,346 | +€22,849 | +39.7% |
| Operating profit (loss) | 9901 | €53,908 | €67,972 | +€14,064 | +26.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €170 | €1,000 | +€831 | +490% |
| Recurring financial charges | 65 | €170 | €1,000 | +€831 | +490% |
| Profit (loss) for the period before taxes | 9903 | €53,738 | €66,972 | +€13,234 | +24.6% |
| Income taxes | 67/77 | €11,694 | €14,500 | +€2,807 | +24.0% |
| Profit (loss) for the period | 9904 | €42,044 | €52,471 | +€10,427 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,044 | €52,471 | +€10,427 | +24.8% |
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 14 October 2026 via checked.be.