Hamanajo: 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.
Hamanajo
Largest movements
- Cash +€95,239
up €95,239 (+311%), from €30,583 to €125,822
mainly Net result for the year (+€60,815) and Receivables within one year (+€29,909)
- Receivables within one year -€29,909
down €29,909 (-21.0%), from €142,403 to €112,494
of which Trade receivables: -€30,000
- Reserves +€60,815
up €60,815 (+34.3%), from €177,199 to €238,014
- Tax, wage and social debts +€4,831
up €4,831 (+28.5%), from €16,971 to €21,802
- Gross operating margin +€21,648
up €21,648 (+38.5%), from €56,202 to €77,850
- Taxes +€6,322
up €6,322 (+40.9%), from €15,451 to €21,773
- Financial income +€2,231
up €2,231 (+71.7%), from €3,111 to €5,341
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 | €312,769 | €378,099 | +€65,330 | +20.9% |
| Fixed assets | 21/28 | €139,782 | €139,782 | = | 0.0% |
| Financial fixed assets | 28 | €139,782 | €139,782 | = | 0.0% |
| Current assets | 29/58 | €172,986 | €238,316 | +€65,330 | +37.8% |
| Amounts receivable within one year | 40/41 | €142,403 | €112,494 | -€29,909 | -21.0% |
| Trade receivables | 40 | €30,000 | - | -€30,000 | |
| Other amounts receivable | 41 | €112,403 | €112,494 | +€91 | +0.1% |
| Cash at bank and in hand | 54/58 | €30,583 | €125,822 | +€95,239 | +311% |
| Total equity and liabilities | 10/49 | €312,769 | €378,099 | +€65,330 | +20.9% |
| Equity | 10/15 | €295,481 | €356,296 | +€60,815 | +20.6% |
| Contributions | 10/11 | €118,282 | €118,282 | = | 0.0% |
| Reserves | 13 | €177,199 | €238,014 | +€60,815 | +34.3% |
| Distributable reserves | 133 | €177,199 | €238,014 | +€60,815 | +34.3% |
| Amounts payable | 17/49 | €17,287 | €21,802 | +€4,515 | +26.1% |
| Amounts payable within one year | 42/48 | €17,287 | €21,802 | +€4,515 | +26.1% |
| Trade debts | 44 | €316 | - | -€316 | |
| Suppliers | 440/4 | €316 | - | -€316 | |
| Taxes, remuneration and social security | 45 | €16,971 | €21,802 | +€4,831 | +28.5% |
| Taxes | 450/3 | €16,971 | €21,802 | +€4,831 | +28.5% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €56,202 | €77,850 | +€21,648 | +38.5% |
| Operating profit (loss) | 9901 | €55,696 | €77,330 | +€21,634 | +38.8% |
| Financial income | 75/76B | €3,111 | €5,341 | +€2,231 | +71.7% |
| Recurring financial income | 75 | €3,111 | €5,341 | +€2,231 | +71.7% |
| Financial charges | 65/66B | €199 | €84 | -€115 | -57.8% |
| Recurring financial charges | 65 | €199 | €84 | -€115 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | €58,608 | €82,588 | +€23,980 | +40.9% |
| Income taxes | 67/77 | €15,451 | €21,773 | +€6,322 | +40.9% |
| Profit (loss) for the period | 9904 | €43,157 | €60,815 | +€17,658 | +40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,157 | €60,815 | +€17,658 | +40.9% |
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 26 October 2026 via checked.be.