HAMEE: 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.
HAMEE
Largest movements
- Receivables within one year +€18,141
up €18,141 (+21,963%), from €83 to €18,224
- Cash -€14,982
down €14,982 (-37.0%), from €40,445 to €25,463
mainly Receivables within one year (-€18,141) and Investment in fixed assets (net) (-€7,648)
- Tangible fixed assets +€6,839
up €6,839 (+1,648%), from €415 to €7,254
- Profit (loss) carried forward +€10,387
up €10,387, from -€7,480 to €2,907
- Trade debts +€7,362
up €7,362 (+367%), from €2,008 to €9,370
- Other debts -€5,574
down €5,574 (-17.7%), from €31,553 to €25,979
- Tax, wage and social debts -€2,275
down €2,275 (-82.2%), from €2,769 to €493
- Gross operating margin +€18,054
up €18,054, from -€5,797 to €12,257
- Depreciation +€222
up €222 (+37.9%), from €587 to €809
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 | €41,949 | €52,149 | +€10,200 | +24.3% |
| Fixed assets | 21/28 | €490 | €7,329 | +€6,839 | +1,396% |
| Tangible fixed assets | 22/27 | €415 | €7,254 | +€6,839 | +1,648% |
| Furniture and vehicles | 24 | €415 | €7,254 | +€6,839 | +1,648% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €41,459 | €44,820 | +€3,361 | +8.1% |
| Amounts receivable within one year | 40/41 | €83 | €18,224 | +€18,141 | +21,963% |
| Trade receivables | 40 | €83 | €18,224 | +€18,141 | +21,963% |
| Cash at bank and in hand | 54/58 | €40,445 | €25,463 | -€14,982 | -37.0% |
| Deferred charges and accrued income | 490/1 | €932 | €1,134 | +€202 | +21.7% |
| Total equity and liabilities | 10/49 | €41,949 | €52,149 | +€10,200 | +24.3% |
| Equity | 10/15 | €4,920 | €15,307 | +€10,387 | +211% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,480 | €2,907 | +€10,387 | |
| Amounts payable | 17/49 | €37,030 | €36,842 | -€187 | -0.5% |
| Amounts payable within one year | 42/48 | €36,330 | €35,842 | -€487 | -1.3% |
| Trade debts | 44 | €2,008 | €9,370 | +€7,362 | +367% |
| Suppliers | 440/4 | €2,008 | €9,370 | +€7,362 | +367% |
| Taxes, remuneration and social security | 45 | €2,769 | €493 | -€2,275 | -82.2% |
| Taxes | 450/3 | €2,769 | €493 | -€2,275 | -82.2% |
| Other amounts payable | 47/48 | €31,553 | €25,979 | -€5,574 | -17.7% |
| Accrued charges and deferred income | 492/3 | €700 | €1,000 | +€300 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €587 | €809 | +€222 | +37.9% |
| Other operating charges | 640/8 | €591 | €644 | +€53 | +9.0% |
| Gross operating margin | 9900 | -€5,797 | €12,257 | +€18,054 | |
| Operating profit (loss) | 9901 | -€6,974 | €10,805 | +€17,779 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -85.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -85.4% |
| Financial charges | 65/66B | €260 | €242 | -€18 | -6.9% |
| Recurring financial charges | 65 | €260 | €242 | -€18 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,233 | €10,563 | +€17,796 | |
| Income taxes | 67/77 | €140 | €176 | +€37 | +26.2% |
| Profit (loss) for the period | 9904 | -€7,372 | €10,387 | +€17,759 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,372 | €10,387 | +€17,759 |
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 19 October 2026 via checked.be.