HAMBALI: 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.
HAMBALI
Largest movements
- Stocks and contracts +€12,077
up €12,077 (+59.6%), from €20,265 to €32,342
- Cash -€2,700
down €2,700 (-89.7%), from €3,009 to €309
mainly Stocks and contracts (-€12,077) and Trade debts (-€1,638)
- Receivables within one year -€1,333
down €1,333 (-34.2%), from €3,898 to €2,565
of which Trade receivables: -€1,717
- Profit (loss) carried forward +€5,617
up €5,617 (+165.4%), from €3,396 to €9,014
- Tax, wage and social debts +€2,509
up €2,509 (+16.0%), from €15,650 to €18,159
of which Taxes: +€4,361
- Other debts +€1,729
up €1,729 (+135.9%), from €1,272 to €3,000
- Trade debts -€1,638
down €1,638 (-44.5%), from €3,682 to €2,043
- Purchases and services +€81,309
up €81,309 (+29.8%), from €273,006 to €354,315
- Turnover +€67,275
up €67,275 (+20.9%), from €321,189 to €388,463
- Staff costs -€14,399
down €14,399 (-37.2%), from €38,681 to €24,282
- Gross operating margin -€14,202
down €14,202 (-28.7%), from €49,550 to €35,349
- Other operating charges -€4,629
down €4,629 (-82.8%), from €5,590 to €961
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 | €27,172 | €35,216 | +€8,044 | +29.6% |
| Current assets | 29/58 | €27,172 | €35,216 | +€8,044 | +29.6% |
| Stocks and contracts in progress | 3 | €20,265 | €32,342 | +€12,077 | +59.6% |
| Stocks | 30/36 | €20,265 | €32,342 | +€12,077 | +59.6% |
| Amounts receivable within one year | 40/41 | €3,898 | €2,565 | -€1,333 | -34.2% |
| Trade receivables | 40 | €1,717 | - | -€1,717 | |
| Other amounts receivable | 41 | €2,181 | €2,565 | +€384 | +17.6% |
| Cash at bank and in hand | 54/58 | €3,009 | €309 | -€2,700 | -89.7% |
| Total equity and liabilities | 10/49 | €27,172 | €35,216 | +€8,044 | +29.6% |
| Equity | 10/15 | €6,396 | €12,014 | +€5,617 | +87.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,396 | €9,014 | +€5,617 | +165.4% |
| Amounts payable | 17/49 | €20,776 | €23,202 | +€2,426 | +11.7% |
| Amounts payable within one year | 42/48 | €20,776 | €23,202 | +€2,426 | +11.7% |
| Financial debts | 43 | €172 | - | -€172 | |
| Credit institutions | 430/8 | €172 | - | -€172 | |
| Trade debts | 44 | €3,682 | €2,043 | -€1,638 | -44.5% |
| Suppliers | 440/4 | €3,682 | €2,043 | -€1,638 | -44.5% |
| Taxes, remuneration and social security | 45 | €15,650 | €18,159 | +€2,509 | +16.0% |
| Taxes | 450/3 | €4,598 | €8,959 | +€4,361 | +94.8% |
| Remuneration and social security | 454/9 | €11,052 | €9,200 | -€1,853 | -16.8% |
| Other amounts payable | 47/48 | €1,272 | €3,000 | +€1,729 | +135.9% |
| Turnover | 70 | €321,189 | €388,463 | +€67,275 | +20.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €273,006 | €354,315 | +€81,309 | +29.8% |
| Remuneration, social security and pensions | 62 | €38,681 | €24,282 | -€14,399 | -37.2% |
| Other operating charges | 640/8 | €5,590 | €961 | -€4,629 | -82.8% |
| Gross operating margin | 9900 | €49,550 | €35,349 | -€14,202 | -28.7% |
| Operating profit (loss) | 9901 | €5,280 | €10,106 | +€4,826 | +91.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,990 | €2,888 | +€898 | +45.1% |
| Recurring financial charges | 65 | €1,990 | €2,888 | +€898 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | €3,289 | €7,217 | +€3,928 | +119.4% |
| Income taxes | 67/77 | €508 | €1,600 | +€1,092 | +215.1% |
| Profit (loss) for the period | 9904 | €2,781 | €5,617 | +€2,836 | +102.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,781 | €5,617 | +€2,836 | +102.0% |
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 5 October 2026 via checked.be.