HAMARY MEDIC: 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.
HAMARY MEDIC
Largest movements
- Current investments +€162,292
new in 2025: €162,292
- Cash -€109,616
down €109,616 (-91.1%), from €120,388 to €10,772
mainly Current investments (-€162,292) and Contributions, distributions and other (-€14,350)
- Tangible fixed assets -€18,627
down €18,627 (-56.7%), from €32,875 to €14,249
of which Furniture and vehicles: -€18,473
- Reserves +€49,500
up €49,500 (+143%), from €34,553 to €84,053
of which Distributable reserves: +€50,000
- Tax, wage and social debts -€8,718
down €8,718 (-52.3%), from €16,675 to €7,957
of which Taxes: -€8,077
- Profit (loss) carried forward -€3,655
down €3,655 (-3.3%), from €112,021 to €108,366
- Other debts -€2,397
down €2,397 (-26.2%), from €9,162 to €6,765
- Current portion of long-term debt -€2,271
down €2,271 (-100%), from €2,271 to €0
- Purchases and services -€120,046
down €120,046 (-21.7%), from €553,037 to €432,991
- Turnover -€71,852
down €71,852 (-11.1%), from €646,233 to €574,381
- Gross operating margin +€48,231
up €48,231 (+48.8%), from €98,878 to €147,108
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 | €186,667 | €219,773 | +€33,106 | +17.7% |
| Fixed assets | 21/28 | €32,875 | €14,249 | -€18,627 | -56.7% |
| Tangible fixed assets | 22/27 | €32,875 | €14,249 | -€18,627 | -56.7% |
| Plant, machinery and equipment | 23 | €307 | €154 | -€154 | -50.0% |
| Furniture and vehicles | 24 | €32,568 | €14,095 | -€18,473 | -56.7% |
| Current assets | 29/58 | €153,791 | €205,524 | +€51,733 | +33.6% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Trade receivables | 290 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | €20,000 | - | -€20,000 | |
| Amounts receivable within one year | 40/41 | €13,403 | €12,460 | -€943 | -7.0% |
| Other amounts receivable | 41 | €13,403 | €12,460 | -€943 | -7.0% |
| Current investments | 50/53 | - | €162,292 | +€162,292 | |
| Cash at bank and in hand | 54/58 | €120,388 | €10,772 | -€109,616 | -91.1% |
| Total equity and liabilities | 10/49 | €186,667 | €219,773 | +€33,106 | +17.7% |
| Equity | 10/15 | €156,573 | €202,918 | +€46,345 | +29.6% |
| Contributions | 10/11 | €10,000 | €10,500 | +€500 | +5.0% |
| Reserves | 13 | €34,553 | €84,053 | +€49,500 | +143% |
| Non-distributable reserves | 130/1 | €500 | - | -€500 | |
| Reserves not available under the articles | 1311 | €500 | - | -€500 | |
| Distributable reserves | 133 | €34,053 | €84,053 | +€50,000 | +147% |
| Profit (loss) carried forward | 14 | €112,021 | €108,366 | -€3,655 | -3.3% |
| Amounts payable | 17/49 | €30,093 | €16,854 | -€13,239 | -44.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €30,093 | €16,854 | -€13,239 | -44.0% |
| Current portion of amounts payable after more than one year | 42 | €2,271 | €0 | -€2,271 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,985 | €2,133 | +€147 | +7.4% |
| Suppliers | 440/4 | €1,985 | €2,133 | +€147 | +7.4% |
| Taxes, remuneration and social security | 45 | €16,675 | €7,957 | -€8,718 | -52.3% |
| Taxes | 450/3 | €8,309 | €232 | -€8,077 | -97.2% |
| Remuneration and social security | 454/9 | €8,367 | €7,725 | -€642 | -7.7% |
| Other amounts payable | 47/48 | €9,162 | €6,765 | -€2,397 | -26.2% |
| Turnover | 70 | €646,233 | €574,381 | -€71,852 | -11.1% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €553,037 | €432,991 | -€120,046 | -21.7% |
| Remuneration, social security and pensions | 62 | €56,231 | €56,239 | +€8 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,844 | €19,056 | +€212 | +1.1% |
| Other operating charges | 640/8 | €1,435 | €3,152 | +€1,717 | +120% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €98,878 | €147,108 | +€48,231 | +48.8% |
| Operating profit (loss) | 9901 | €22,369 | €68,662 | +€46,293 | +207% |
| Financial income | 75/76B | €918 | €1,325 | +€407 | +44.3% |
| Recurring financial income | 75 | €918 | €1,325 | +€407 | +44.3% |
| Financial charges | 65/66B | €538 | €486 | -€52 | -9.7% |
| Recurring financial charges | 65 | €538 | €486 | -€52 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €22,749 | €69,501 | +€46,752 | +206% |
| Income taxes | 67/77 | €9,106 | €8,806 | -€299 | -3.3% |
| Profit (loss) for the period | 9904 | €13,644 | €60,695 | +€47,051 | +345% |
| Profit (loss) for the period to be appropriated | 9905 | €13,644 | €60,695 | +€47,051 | +345% |
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 24 October 2026 via checked.be.