HAMBOS LOGISTICS: 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.
What changed
HAMBOS LOGISTICS
NACE 52.100, Warehousing and storage
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1.1m
2024 · -€496,590-€569,518
Equity
€1.7m
2024 · €2.7m-€1.1m
Cash
€28,399
2024 · €9,293+€19,106
Balance sheet total
€8.8m
2024 · €9.0m-€160,717
Largest movements
Assets
- Deferred charges and accrued income -€116,509
down €116,509 (-35.6%), from €326,970 to €210,462
Equity and liabilities
- Profit (loss) carried forward -€1.1m
down €1.1m (-152.2%), from -€700,616 to -€1.8m
- Trade debts +€883,841
up €883,841 (+129.5%), from €682,554 to €1.6m
- Debts after one year -€437,010
down €437,010 (-20.0%), from €2.2m to €1.7m
of which Financial debts: -€437,010
- Other debts +€405,000
up €405,000 (+16.3%), from €2.5m to €2.9m
Income statement
- Gross operating margin -€610,230
down €610,230 (-53.9%), from €1.1m to €521,619
- Staff costs -€121,297
down €121,297 (-11.9%), from €1.0m to €895,591
- Depreciation +€120,507
up €120,507 (+35.0%), from €344,686 to €465,193
- Financial charges -€38,750
down €38,750 (-18.3%), from €211,486 to €172,736
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.
Result 2024
-€496,590
Gross operating margin
-€610,230
Staff costs
+€121,297
Depreciation
-€120,507
Other operating charges
-€2,377
Financial income
+€2,989
Financial charges
+€38,750
Taxes
+€560
Result 2025
-€1.1m
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.
From operations
+€833,805
Investment
-€351,815
Financing
-€462,885
Cash 2024
€9,293
From operations (derived)
+€833,805
Net result for the year
-€1.1m
Depreciation
+€465,193
Receivables within one year
-€50,065
Deferred charges and accrued income
+€116,509
Trade debts
+€883,841
Tax, wage and social debts
+€4,392
Other debts
+€405,000
Accrued charges and deferred income
+€75,043
Investment (derived)
-€351,815
Investment in fixed assets (net)
-€351,815
Financing
-€462,885
Debts after one year
-€437,010
Current portion of long-term debt
-€43,401
Short-term financial debts
+€26,126
Contributions, distributions and other
-€8,600
Cash 2025
€28,399
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,961,123 | €8,800,407 | -€160,717 | -1.8% |
| Formation expenses | 20 | €67,651 | - | -€67,651 | |
| Fixed assets | 21/28 | €7,784,053 | €7,738,326 | -€45,727 | -0.6% |
| Tangible fixed assets | 22/27 | €7,784,053 | €7,738,326 | -€45,727 | -0.6% |
| Plant, machinery and equipment | 23 | €951,627 | €1,046,490 | +€94,863 | +10.0% |
| Furniture and vehicles | 24 | €277,638 | €239,044 | -€38,594 | -13.9% |
| Leasing and similar rights | 25 | €1,528,400 | €1,140,597 | -€387,803 | -25.4% |
| Other tangible fixed assets | 26 | €4,692,000 | €5,016,356 | +€324,356 | +6.9% |
| Assets under construction and advance payments | 27 | €334,388 | €295,839 | -€38,549 | -11.5% |
| Current assets | 29/58 | €1,109,419 | €1,062,081 | -€47,338 | -4.3% |
| Amounts receivable after more than one year | 29 | €600,000 | €600,000 | = | 0.0% |
| Other amounts receivable | 291 | €600,000 | €600,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €173,156 | €223,221 | +€50,065 | +28.9% |
| Trade receivables | 40 | €3,521 | €200,623 | +€197,102 | +5598.5% |
| Other amounts receivable | 41 | €169,636 | €22,598 | -€147,038 | -86.7% |
| Cash at bank and in hand | 54/58 | €9,293 | €28,399 | +€19,106 | +205.6% |
| Deferred charges and accrued income | 490/1 | €326,970 | €210,462 | -€116,509 | -35.6% |
| Total equity and liabilities | 10/49 | €8,961,123 | €8,800,407 | -€160,717 | -1.8% |
| Equity | 10/15 | €2,748,236 | €1,673,528 | -€1.1m | -39.1% |
| Contributions | 10/11 | €373,327 | €373,327 | = | 0.0% |
| Revaluation surpluses | 12 | €2,990,242 | €2,990,242 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€700,616 | -€1,766,724 | -€1.1m | -152.2% |
| Investment grants | 15 | €85,283 | €76,683 | -€8,600 | -10.1% |
| Amounts payable | 17/49 | €6,212,888 | €7,126,879 | +€913,991 | +14.7% |
| Amounts payable after more than one year | 17 | €2,184,493 | €1,747,484 | -€437,010 | -20.0% |
| Financial debts | 170/4 | €1,584,493 | €1,147,484 | -€437,010 | -27.6% |
| Other amounts payable | 178/9 | €600,000 | €600,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,813,314 | €5,089,273 | +€1.3m | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €480,411 | €437,010 | -€43,401 | -9.0% |
| Financial debts | 43 | €70,015 | €96,141 | +€26,126 | +37.3% |
| Credit institutions | 430/8 | €70,015 | €96,141 | +€26,126 | +37.3% |
| Trade debts | 44 | €682,554 | €1,566,395 | +€883,841 | +129.5% |
| Suppliers | 440/4 | €682,554 | €1,566,395 | +€883,841 | +129.5% |
| Taxes, remuneration and social security | 45 | €100,335 | €104,727 | +€4,392 | +4.4% |
| Taxes | 450/3 | €1,154 | - | -€1,154 | |
| Remuneration and social security | 454/9 | €99,181 | €104,727 | +€5,546 | +5.6% |
| Other amounts payable | 47/48 | €2,480,000 | €2,885,000 | +€405,000 | +16.3% |
| Accrued charges and deferred income | 492/3 | €215,080 | €290,123 | +€75,043 | +34.9% |
| Remuneration, social security and pensions | 62 | €1,016,888 | €895,591 | -€121,297 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344,686 | €465,193 | +€120,507 | +35.0% |
| Other operating charges | 640/8 | €81,460 | €83,836 | +€2,377 | +2.9% |
| Gross operating margin | 9900 | €1,131,849 | €521,619 | -€610,230 | -53.9% |
| Operating profit (loss) | 9901 | -€311,185 | -€923,002 | -€611,817 | -196.6% |
| Financial income | 75/76B | €27,234 | €30,224 | +€2,989 | +11.0% |
| Recurring financial income | 75 | €27,234 | €30,224 | +€2,989 | +11.0% |
| Financial charges | 65/66B | €211,486 | €172,736 | -€38,750 | -18.3% |
| Recurring financial charges | 65 | €211,486 | €172,736 | -€38,750 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | -€495,436 | -€1,065,514 | -€570,078 | -115.1% |
| Income taxes | 67/77 | €1,154 | €594 | -€560 | -48.5% |
| Profit (loss) for the period | 9904 | -€496,590 | -€1,066,108 | -€569,518 | -114.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€496,590 | -€1,066,108 | -€569,518 | -114.7% |
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 10 October 2026 via checked.be.