Hamar: what changed
Two fiscal 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.
Hamar
Largest movements
- Cash -€51,741
down €51,741 (-19.7%), from €262,705 to €210,964
mainly Short-term financial debts (-€64,268) and Net result for the year (-€33,371)
- Deferred charges and accrued income -€28,362
down €28,362 (-99.2%), from €28,578 to €216
- Tangible fixed assets -€15,412
down €15,412 (-2.5%), from €624,221 to €608,809
- Financial fixed assets -€14,136
down €14,136 (-99.6%), from €14,186 to €50
- Short-term financial debts -€64,268
down €64,268 (-18.9%), from €340,662 to €276,394
- Reserves -€33,000
down €33,000 (-11.8%), from €280,295 to €247,295
of which Distributable reserves: -€33,000
- Tax, wage and social debts -€17,287
no longer reported in 2025 (was €17,287)
- Turnover -€291,085
down €291,085 (-86.7%), from €335,877 to €44,792
- Gross operating margin -€276,073
down €276,073 (-91.0%), from €303,537 to €27,464
- Taxes -€33,156
no longer reported in 2025 (was €33,156)
- Purchases and services -€19,150
down €19,150 (-52.5%), from €36,478 to €17,328
- Financial charges +€12,554
up €12,554 (+89.3%), from €14,051 to €26,605
of which Non-recurring financial charges: +€13,999
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 | €929,690 | €820,342 | -€109,348 | -11.8% |
| Fixed assets | 21/28 | €638,407 | €608,859 | -€29,548 | -4.6% |
| Tangible fixed assets | 22/27 | €624,221 | €608,809 | -€15,412 | -2.5% |
| Land and buildings | 22 | €624,221 | €608,809 | -€15,412 | -2.5% |
| Financial fixed assets | 28 | €14,186 | €50 | -€14,136 | -99.6% |
| Current assets | 29/58 | €291,283 | €211,483 | -€79,800 | -27.4% |
| Amounts receivable within one year | 40/41 | - | €303 | +€303 | |
| Trade receivables | 40 | - | €303 | +€303 | |
| Cash at bank and in hand | 54/58 | €262,705 | €210,964 | -€51,741 | -19.7% |
| Deferred charges and accrued income | 490/1 | €28,578 | €216 | -€28,362 | -99.2% |
| Total equity and liabilities | 10/49 | €929,690 | €820,342 | -€109,348 | -11.8% |
| Equity | 10/15 | €559,915 | €526,544 | -€33,371 | -6.0% |
| Contributions | 10/11 | €278,880 | €278,880 | = | 0.0% |
| Capital | 10 | €278,880 | €278,880 | = | 0.0% |
| Issued capital | 100 | €278,880 | €278,880 | = | 0.0% |
| Reserves | 13 | €280,295 | €247,295 | -€33,000 | -11.8% |
| Non-distributable reserves | 130/1 | €9,795 | €9,795 | = | 0.0% |
| Legal reserve | 130 | €9,795 | €9,795 | = | 0.0% |
| Distributable reserves | 133 | €270,500 | €237,500 | -€33,000 | -12.2% |
| Profit (loss) carried forward | 14 | €740 | €369 | -€371 | -50.1% |
| Provisions and deferred taxes | 16 | €520 | €520 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €520 | €520 | = | 0.0% |
| Major repairs and maintenance | 162 | €520 | €520 | = | 0.0% |
| Amounts payable | 17/49 | €369,255 | €293,278 | -€75,977 | -20.6% |
| Amounts payable within one year | 42/48 | €366,279 | €292,278 | -€74,001 | -20.2% |
| Financial debts | 43 | €340,662 | €276,394 | -€64,268 | -18.9% |
| Other loans | 439 | €340,662 | €276,394 | -€64,268 | -18.9% |
| Trade debts | 44 | €8,330 | €13,634 | +€5,304 | +63.7% |
| Suppliers | 440/4 | €8,330 | €13,634 | +€5,304 | +63.7% |
| Advances received on contracts in progress | 46 | - | €2,250 | +€2,250 | |
| Taxes, remuneration and social security | 45 | €17,287 | - | -€17,287 | |
| Taxes | 450/3 | €17,287 | - | -€17,287 | |
| Accrued charges and deferred income | 492/3 | €2,976 | €1,000 | -€1,976 | -66.4% |
| Turnover | 70 | €335,877 | €44,792 | -€291,085 | -86.7% |
| Non-recurring operating income | 76A | €4,138 | - | -€4,138 | |
| Goods, raw materials, services and sundry goods | 60/61 | €36,478 | €17,328 | -€19,150 | -52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,602 | €15,412 | -€190 | -1.2% |
| Other operating charges | 640/8 | €29,294 | €18,818 | -€10,476 | -35.8% |
| Gross operating margin | 9900 | €303,537 | €27,464 | -€276,073 | -91.0% |
| Operating profit (loss) | 9901 | €258,641 | -€6,766 | -€265,407 | |
| Financial income | 75/76B | €512 | - | -€512 | |
| Recurring financial income | 75 | €512 | - | -€512 | |
| Financial charges | 65/66B | €14,051 | €26,605 | +€12,554 | +89.3% |
| Recurring financial charges | 65 | €14,051 | €12,606 | -€1,445 | -10.3% |
| Non-recurring financial charges | 66B | - | €13,999 | +€13,999 | |
| Profit (loss) for the period before taxes | 9903 | €245,102 | -€33,371 | -€278,473 | |
| Income taxes | 67/77 | €33,156 | - | -€33,156 | |
| Profit (loss) for the period | 9904 | €211,946 | -€33,371 | -€245,317 | |
| Profit (loss) for the period to be appropriated | 9905 | €211,946 | -€33,371 | -€245,317 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.