HAMBUCKERS L&V: 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.
HAMBUCKERS L&V
Largest movements
- Cash +€10,681
up €10,681 (+14.6%), from €73,349 to €84,030
mainly Net result for the year (+€11,416) and Depreciation (+€8,150)
- Tangible fixed assets -€7,325
down €7,325 (-25.3%), from €29,004 to €21,679
of which Other tangible fixed assets: -€7,862
- Receivables within one year +€2,609
up €2,609 (+6,170%), from €42 to €2,652
of which Trade receivables: +€1,418
- Stocks and contracts -€1,647
down €1,647 (-10.7%), from €15,355 to €13,708
- Reserves +€11,416
up €11,416 (+43.4%), from €26,305 to €37,721
- Current portion of long-term debt -€7,490
no longer reported in 2025 (was €7,490)
- Other debts -€2,716
down €2,716 (-4.7%), from €58,064 to €55,348
- Tax, wage and social debts +€2,369
up €2,369 (+33.3%), from €7,104 to €9,473
of which Remuneration and social security: +€2,603
- Trade debts +€1,362
up €1,362 (+724%), from €188 to €1,550
- Gross operating margin -€12,328
down €12,328 (-27.9%), from €44,232 to €31,904
- Taxes -€6,488
down €6,488 (-57.4%), from €11,296 to €4,809
- Staff costs +€4,119
new in 2025: €4,119
- Financial income -€563
no longer reported in 2025 (was €563)
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 | €117,750 | €122,691 | +€4,941 | +4.2% |
| Fixed assets | 21/28 | €29,004 | €21,679 | -€7,325 | -25.3% |
| Tangible fixed assets | 22/27 | €29,004 | €21,679 | -€7,325 | -25.3% |
| Plant, machinery and equipment | 23 | €564 | €1,102 | +€537 | +95.2% |
| Other tangible fixed assets | 26 | €28,440 | €20,578 | -€7,862 | -27.6% |
| Current assets | 29/58 | €88,746 | €101,012 | +€12,266 | +13.8% |
| Stocks and contracts in progress | 3 | €15,355 | €13,708 | -€1,647 | -10.7% |
| Stocks | 30/36 | €15,355 | €13,708 | -€1,647 | -10.7% |
| Amounts receivable within one year | 40/41 | €42 | €2,652 | +€2,609 | +6,170% |
| Trade receivables | 40 | €42 | €1,460 | +€1,418 | +3,353% |
| Other amounts receivable | 41 | - | €1,191 | +€1,191 | |
| Cash at bank and in hand | 54/58 | €73,349 | €84,030 | +€10,681 | +14.6% |
| Deferred charges and accrued income | 490/1 | - | €623 | +€623 | |
| Total equity and liabilities | 10/49 | €117,750 | €122,691 | +€4,941 | +4.2% |
| Equity | 10/15 | €44,905 | €56,321 | +€11,416 | +25.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,305 | €37,721 | +€11,416 | +43.4% |
| Distributable reserves | 133 | €26,305 | €37,721 | +€11,416 | +43.4% |
| Amounts payable | 17/49 | €72,846 | €66,370 | -€6,475 | -8.9% |
| Amounts payable within one year | 42/48 | €72,846 | €66,370 | -€6,475 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €7,490 | - | -€7,490 | |
| Trade debts | 44 | €188 | €1,550 | +€1,362 | +724% |
| Suppliers | 440/4 | €188 | €1,550 | +€1,362 | +724% |
| Taxes, remuneration and social security | 45 | €7,104 | €9,473 | +€2,369 | +33.3% |
| Taxes | 450/3 | €7,104 | €6,870 | -€234 | -3.3% |
| Remuneration and social security | 454/9 | - | €2,603 | +€2,603 | |
| Other amounts payable | 47/48 | €58,064 | €55,348 | -€2,716 | -4.7% |
| Remuneration, social security and pensions | 62 | - | €4,119 | +€4,119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,874 | €8,150 | +€276 | +3.5% |
| Other operating charges | 640/8 | €2,836 | €3,050 | +€214 | +7.5% |
| Gross operating margin | 9900 | €44,232 | €31,904 | -€12,328 | -27.9% |
| Operating profit (loss) | 9901 | €33,523 | €16,585 | -€16,937 | -50.5% |
| Financial income | 75/76B | €563 | - | -€563 | |
| Recurring financial income | 75 | €563 | - | -€563 | |
| Financial charges | 65/66B | €236 | €360 | +€124 | +52.4% |
| Recurring financial charges | 65 | €236 | €360 | +€124 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €33,849 | €16,225 | -€17,624 | -52.1% |
| Income taxes | 67/77 | €11,296 | €4,809 | -€6,488 | -57.4% |
| Profit (loss) for the period | 9904 | €22,553 | €11,416 | -€11,136 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,553 | €11,416 | -€11,136 | -49.4% |
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 29 October 2026 via checked.be.