HAMCOH: 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.
HAMCOH
Largest movements
- Receivables within one year +€30,952
up €30,952 (+60.9%), from €50,786 to €81,738
- Cash +€7,256
up €7,256 (+21.7%), from €33,427 to €40,684
mainly Net result for the year (+€38,208)
- Reserves +€38,208
up €38,208 (+26.6%), from €143,652 to €181,860
- Financial income -€38,519
down €38,519 (-49.1%), from €78,472 to €39,952
- Other operating charges +€400
new in 2025: €400
- Financial charges -€23
down €23 (-33.4%), from €70 to €46
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 | €145,862 | €184,070 | +€38,208 | +26.2% |
| Fixed assets | 21/28 | €61,649 | €61,649 | = | 0.0% |
| Financial fixed assets | 28 | €61,649 | €61,649 | = | 0.0% |
| Current assets | 29/58 | €84,213 | €122,422 | +€38,208 | +45.4% |
| Amounts receivable within one year | 40/41 | €50,786 | €81,738 | +€30,952 | +60.9% |
| Other amounts receivable | 41 | €50,786 | €81,738 | +€30,952 | +60.9% |
| Cash at bank and in hand | 54/58 | €33,427 | €40,684 | +€7,256 | +21.7% |
| Total equity and liabilities | 10/49 | €145,862 | €184,070 | +€38,208 | +26.2% |
| Equity | 10/15 | €144,652 | €182,860 | +€38,208 | +26.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €143,652 | €181,860 | +€38,208 | +26.6% |
| Distributable reserves | 133 | €143,652 | €181,860 | +€38,208 | +26.6% |
| Amounts payable | 17/49 | €1,210 | €1,210 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,210 | €1,210 | = | 0.0% |
| Trade debts | 44 | €1,210 | €1,210 | = | 0.0% |
| Suppliers | 440/4 | €1,210 | €1,210 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€1,295 | -€1,298 | -€3 | -0.2% |
| Operating profit (loss) | 9901 | -€1,295 | -€1,697 | -€402 | -31.1% |
| Financial income | 75/76B | €78,472 | €39,952 | -€38,519 | -49.1% |
| Recurring financial income | 75 | €78,472 | €39,952 | -€38,519 | -49.1% |
| Financial charges | 65/66B | €70 | €46 | -€23 | -33.4% |
| Recurring financial charges | 65 | €70 | €46 | -€23 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €77,107 | €38,208 | -€38,898 | -50.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €77,107 | €38,208 | -€38,898 | -50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €77,107 | €38,208 | -€38,898 | -50.4% |
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 14 October 2026 via checked.be.