HAMBLENNE Nicolas: 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.
HAMBLENNE Nicolas
Largest movements
- Receivables within one year +€8,870
up €8,870 (+125%), from €7,122 to €15,993
of which Trade receivables: +€12,778
- Intangible fixed assets -€5,500
down €5,500 (-25.0%), from €22,000 to €16,500
- Cash -€1,015
down €1,015 (-4.5%), from €22,794 to €21,779
mainly Contributions, distributions and other (-€14,200) and Receivables within one year (-€8,870)
- Other debts -€4,665
down €4,665 (-24.7%), from €18,865 to €14,200
- Tax, wage and social debts +€3,402
up €3,402 (+122%), from €2,799 to €6,200
- Trade debts +€2,207
up €2,207 (+13,491%), from €16 to €2,223
- Profit (loss) carried forward +€938
up €938 (+5.9%), from €16,012 to €16,950
- Gross operating margin +€23,959
up €23,959 (+541%), from €4,433 to €28,391
- Taxes +€5,450
up €5,450 (+9,182%), from €59 to €5,510
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 | €56,292 | €58,174 | +€1,881 | +3.3% |
| Fixed assets | 21/28 | €26,376 | €20,402 | -€5,974 | -22.6% |
| Intangible fixed assets | 21 | €22,000 | €16,500 | -€5,500 | -25.0% |
| Tangible fixed assets | 22/27 | €4,376 | €3,902 | -€474 | -10.8% |
| Plant, machinery and equipment | 23 | €1,508 | €1,078 | -€430 | -28.5% |
| Furniture and vehicles | 24 | €2,868 | €2,824 | -€44 | -1.5% |
| Current assets | 29/58 | €29,917 | €37,772 | +€7,855 | +26.3% |
| Amounts receivable within one year | 40/41 | €7,122 | €15,993 | +€8,870 | +125% |
| Trade receivables | 40 | €848 | €13,626 | +€12,778 | +1,507% |
| Other amounts receivable | 41 | €6,274 | €2,367 | -€3,907 | -62.3% |
| Cash at bank and in hand | 54/58 | €22,794 | €21,779 | -€1,015 | -4.5% |
| Total equity and liabilities | 10/49 | €56,292 | €58,174 | +€1,881 | +3.3% |
| Equity | 10/15 | €34,612 | €35,550 | +€938 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,012 | €16,950 | +€938 | +5.9% |
| Amounts payable | 17/49 | €21,681 | €22,624 | +€943 | +4.4% |
| Amounts payable within one year | 42/48 | €21,681 | €22,624 | +€943 | +4.4% |
| Trade debts | 44 | €16 | €2,223 | +€2,207 | +13,491% |
| Suppliers | 440/4 | €16 | €2,223 | +€2,207 | +13,491% |
| Taxes, remuneration and social security | 45 | €2,799 | €6,200 | +€3,402 | +122% |
| Taxes | 450/3 | €2,799 | €6,200 | +€3,402 | +122% |
| Other amounts payable | 47/48 | €18,865 | €14,200 | -€4,665 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,796 | €6,899 | +€103 | +1.5% |
| Other operating charges | 640/8 | €547 | €501 | -€46 | -8.4% |
| Gross operating margin | 9900 | €4,433 | €28,391 | +€23,959 | +541% |
| Operating profit (loss) | 9901 | -€2,910 | €20,992 | +€23,902 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €271 | €345 | +€73 | +27.0% |
| Recurring financial charges | 65 | €271 | €345 | +€73 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,181 | €20,647 | +€23,828 | |
| Income taxes | 67/77 | €59 | €5,510 | +€5,450 | +9,182% |
| Profit (loss) for the period | 9904 | -€3,240 | €15,138 | +€18,378 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,240 | €15,138 | +€18,378 |
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 18 October 2026 via checked.be.