HAMBYDEV: 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.
HAMBYDEV
Largest movements
- Receivables within one year -€80,443
down €80,443 (-68.9%), from €116,837 to €36,394
of which Other amounts receivable: -€62,651
- Cash -€48,586
down €48,586 (-45.5%), from €106,873 to €58,286
mainly Provisions (-€67,121) and Other debts (-€61,241)
- Deferred charges and accrued income +€4,903
up €4,903 (+843.5%), from €581 to €5,485
- Provisions -€67,121
no longer reported in 2025 (was €67,121)
- Other debts -€61,241
down €61,241 (-54.7%), from €112,010 to €50,769
- Trade debts +€3,462
up €3,462 (+49.7%), from €6,964 to €10,426
- Provisions -€134,243
down €134,243, from €67,121 to -€67,121
- Financial charges +€69,512
up €69,512 (+4058.6%), from €1,713 to €71,225
- Taxes -€20,567
down €20,567 (-95.8%), from €21,463 to €896
- Gross operating margin -€12,668
down €12,668 (-14.0%), from €90,372 to €77,705
- Staff costs +€12,552
up €12,552 (+199.9%), from €6,280 to €18,832
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 | €229,063 | €103,508 | -€125,555 | -54.8% |
| Fixed assets | 21/28 | €4,773 | €3,343 | -€1,430 | -30.0% |
| Tangible fixed assets | 22/27 | €4,773 | €3,343 | -€1,430 | -30.0% |
| Plant, machinery and equipment | 23 | €565 | €287 | -€278 | -49.3% |
| Furniture and vehicles | 24 | €4,208 | €3,056 | -€1,151 | -27.4% |
| Current assets | 29/58 | €224,291 | €100,165 | -€124,126 | -55.3% |
| Amounts receivable within one year | 40/41 | €116,837 | €36,394 | -€80,443 | -68.9% |
| Trade receivables | 40 | €29,840 | €12,048 | -€17,791 | -59.6% |
| Other amounts receivable | 41 | €86,997 | €24,346 | -€62,651 | -72.0% |
| Cash at bank and in hand | 54/58 | €106,873 | €58,286 | -€48,586 | -45.5% |
| Deferred charges and accrued income | 490/1 | €581 | €5,485 | +€4,903 | +843.5% |
| Total equity and liabilities | 10/49 | €229,063 | €103,508 | -€125,555 | -54.8% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Provisions and deferred taxes | 16 | €67,121 | - | -€67,121 | |
| Provisions for liabilities and charges | 160/5 | €67,121 | - | -€67,121 | |
| Other liabilities and charges | 164/5 | €67,121 | - | -€67,121 | |
| Amounts payable | 17/49 | €158,942 | €100,508 | -€58,434 | -36.8% |
| Amounts payable within one year | 42/48 | €158,942 | €100,508 | -€58,434 | -36.8% |
| Trade debts | 44 | €6,964 | €10,426 | +€3,462 | +49.7% |
| Suppliers | 440/4 | €6,964 | €10,426 | +€3,462 | +49.7% |
| Taxes, remuneration and social security | 45 | €39,969 | €39,313 | -€656 | -1.6% |
| Taxes | 450/3 | €37,826 | €34,499 | -€3,327 | -8.8% |
| Remuneration and social security | 454/9 | €2,143 | €4,814 | +€2,671 | +124.7% |
| Other amounts payable | 47/48 | €112,010 | €50,769 | -€61,241 | -54.7% |
| Remuneration, social security and pensions | 62 | €6,280 | €18,832 | +€12,552 | +199.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,030 | €2,620 | +€591 | +29.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €67,121 | -€67,121 | -€134,243 | |
| Other operating charges | 640/8 | €918 | €1,452 | +€534 | +58.1% |
| Gross operating margin | 9900 | €90,372 | €77,705 | -€12,668 | -14.0% |
| Operating profit (loss) | 9901 | €14,023 | €121,921 | +€107,898 | +769.4% |
| Financial income | 75/76B | €3,428 | €1,157 | -€2,271 | -66.2% |
| Recurring financial income | 75 | €3,428 | €1,157 | -€2,271 | -66.2% |
| Financial charges | 65/66B | €1,713 | €71,225 | +€69,512 | +4058.6% |
| Recurring financial charges | 65 | €1,713 | €71,225 | +€69,512 | +4058.6% |
| Profit (loss) for the period before taxes | 9903 | €15,738 | €51,853 | +€36,115 | +229.5% |
| Income taxes | 67/77 | €21,463 | €896 | -€20,567 | -95.8% |
| Profit (loss) for the period | 9904 | -€5,725 | €50,957 | +€56,682 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,725 | €50,957 | +€56,682 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.