Hamatus: 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.
Hamatus
Largest movements
- Cash +€22,176
up €22,176 (+212.7%), from €10,424 to €32,600
mainly Stocks and contracts (+€12,228) and Other debts (+€8,847)
- Stocks and contracts -€12,228
down €12,228 (-56.0%), from €21,834 to €9,606
- Receivables within one year -€7,339
down €7,339 (-38.1%), from €19,257 to €11,918
of which Other amounts receivable: -€3,888
- Deferred charges and accrued income +€946
up €946 (+375.1%), from €252 to €1,199
- Other debts +€8,847
up €8,847 (+118.1%), from €7,488 to €16,335
- Profit (loss) carried forward +€5,967
up €5,967 (+64.6%), from -€9,235 to -€3,267
- Tax, wage and social debts -€5,904
down €5,904 (-52.1%), from €11,322 to €5,418
- Current portion of long-term debt -€3,043
down €3,043 (-100.0%), from €3,043 to €0
- Trade debts -€1,299
down €1,299 (-81.4%), from €1,596 to €297
- Gross operating margin +€16,302
up €16,302, from -€5,904 to €10,398
- Taxes +€904
up €904 (+659.6%), from €137 to €1,041
- Staff costs +€250
up €250, from €0 to €250
- Depreciation +€129
up €129 (+38.8%), from €333 to €463
- Financial charges -€129
down €129 (-5.5%), from €2,364 to €2,235
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 | €54,634 | €58,766 | +€4,132 | +7.6% |
| Fixed assets | 21/28 | €2,867 | €3,444 | +€577 | +20.1% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €916 | €1,493 | +€577 | +63.0% |
| Plant, machinery and equipment | 23 | €174 | €120 | -€54 | -31.2% |
| Furniture and vehicles | 24 | €742 | €1,373 | +€631 | +85.1% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €51,768 | €55,323 | +€3,555 | +6.9% |
| Stocks and contracts in progress | 3 | €21,834 | €9,606 | -€12,228 | -56.0% |
| Stocks | 30/36 | €21,834 | €9,606 | -€12,228 | -56.0% |
| Amounts receivable within one year | 40/41 | €19,257 | €11,918 | -€7,339 | -38.1% |
| Trade receivables | 40 | €10,381 | €6,930 | -€3,451 | -33.2% |
| Other amounts receivable | 41 | €8,876 | €4,988 | -€3,888 | -43.8% |
| Cash at bank and in hand | 54/58 | €10,424 | €32,600 | +€22,176 | +212.7% |
| Deferred charges and accrued income | 490/1 | €252 | €1,199 | +€946 | +375.1% |
| Total equity and liabilities | 10/49 | €54,634 | €58,766 | +€4,132 | +7.6% |
| Equity | 10/15 | €10,165 | €16,133 | +€5,967 | +58.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,400 | €16,400 | = | 0.0% |
| Distributable reserves | 133 | €16,400 | €16,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,235 | -€3,267 | +€5,967 | +64.6% |
| Amounts payable | 17/49 | €44,469 | €42,634 | -€1,836 | -4.1% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,511 | €22,109 | -€1,402 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €3,043 | €0 | -€3,043 | -100.0% |
| Financial debts | 43 | €61 | €58 | -€3 | -4.8% |
| Credit institutions | 430/8 | €61 | €58 | -€3 | -4.8% |
| Trade debts | 44 | €1,596 | €297 | -€1,299 | -81.4% |
| Suppliers | 440/4 | €1,596 | €297 | -€1,299 | -81.4% |
| Taxes, remuneration and social security | 45 | €11,322 | €5,418 | -€5,904 | -52.1% |
| Taxes | 450/3 | €11,322 | €5,418 | -€5,904 | -52.1% |
| Other amounts payable | 47/48 | €7,488 | €16,335 | +€8,847 | +118.1% |
| Accrued charges and deferred income | 492/3 | €958 | €525 | -€433 | -45.2% |
| Remuneration, social security and pensions | 62 | €0 | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333 | €463 | +€129 | +38.8% |
| Other operating charges | 640/8 | €505 | €453 | -€52 | -10.2% |
| Gross operating margin | 9900 | -€5,904 | €10,398 | +€16,302 | |
| Operating profit (loss) | 9901 | -€6,742 | €9,232 | +€15,974 | |
| Financial income | 75/76B | €1 | €11 | +€10 | +957.4% |
| Recurring financial income | 75 | €1 | €11 | +€10 | +957.4% |
| Financial charges | 65/66B | €2,364 | €2,235 | -€129 | -5.5% |
| Recurring financial charges | 65 | €2,364 | €2,235 | -€129 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,105 | €7,008 | +€16,113 | |
| Income taxes | 67/77 | €137 | €1,041 | +€904 | +659.6% |
| Profit (loss) for the period | 9904 | -€9,242 | €5,967 | +€15,209 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,242 | €5,967 | +€15,209 |
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 6 October 2026 via checked.be.