HAMEE CONSULTING: 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 CONSULTING
Largest movements
- Receivables after one year +€67,519
up €67,519 (+7.5%), from €901,301 to €968,820
- Receivables within one year +€32,670
new in 2025: €32,670
- Tangible fixed assets -€11,658
down €11,658 (-15.5%), from €75,026 to €63,368
of which Land and buildings: -€8,711
- Reserves +€113,879
up €113,879 (+15.7%), from €727,583 to €841,462
- Trade debts -€55,591
down €55,591 (-41.5%), from €133,942 to €78,351
- Tax, wage and social debts +€26,585
up €26,585 (+22.6%), from €117,836 to €144,420
- Gross operating margin +€21,898
up €21,898 (+15.5%), from €141,236 to €163,134
- Taxes +€7,272
up €7,272 (+14.3%), from €50,818 to €58,090
- Financial charges -€7,172
down €7,172 (-77.0%), from €9,319 to €2,147
- Depreciation +€5,785
up €5,785 (+98.5%), from €5,873 to €11,658
- Other operating charges -€4,251
down €4,251 (-63.3%), from €6,715 to €2,464
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 | €984,361 | €1,071,529 | +€87,169 | +8.9% |
| Fixed assets | 21/28 | €75,026 | €63,368 | -€11,658 | -15.5% |
| Tangible fixed assets | 22/27 | €75,026 | €63,368 | -€11,658 | -15.5% |
| Land and buildings | 22 | €65,330 | €56,619 | -€8,711 | -13.3% |
| Plant, machinery and equipment | 23 | €113 | - | -€113 | |
| Furniture and vehicles | 24 | €9,582 | €6,749 | -€2,833 | -29.6% |
| Current assets | 29/58 | €909,335 | €1,008,161 | +€98,826 | +10.9% |
| Amounts receivable after more than one year | 29 | €901,301 | €968,820 | +€67,519 | +7.5% |
| Other amounts receivable | 291 | €901,301 | €968,820 | +€67,519 | +7.5% |
| Amounts receivable within one year | 40/41 | - | €32,670 | +€32,670 | |
| Trade receivables | 40 | - | €32,670 | +€32,670 | |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,034 | €1,671 | -€1,363 | -44.9% |
| Total equity and liabilities | 10/49 | €984,361 | €1,071,529 | +€87,169 | +8.9% |
| Equity | 10/15 | €732,583 | €846,462 | +€113,879 | +15.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €727,583 | €841,462 | +€113,879 | +15.7% |
| Distributable reserves | 133 | €727,583 | €841,462 | +€113,879 | +15.7% |
| Amounts payable | 17/49 | €251,777 | €225,068 | -€26,710 | -10.6% |
| Amounts payable within one year | 42/48 | €251,777 | €225,068 | -€26,710 | -10.6% |
| Trade debts | 44 | €133,942 | €78,351 | -€55,591 | -41.5% |
| Suppliers | 440/4 | €133,942 | €78,351 | -€55,591 | -41.5% |
| Taxes, remuneration and social security | 45 | €117,836 | €144,420 | +€26,585 | +22.6% |
| Taxes | 450/3 | €117,836 | €144,420 | +€26,585 | +22.6% |
| Other amounts payable | 47/48 | - | €2,297 | +€2,297 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,873 | €11,658 | +€5,785 | +98.5% |
| Other operating charges | 640/8 | €6,715 | €2,464 | -€4,251 | -63.3% |
| Gross operating margin | 9900 | €141,236 | €163,134 | +€21,898 | +15.5% |
| Operating profit (loss) | 9901 | €128,648 | €149,013 | +€20,365 | +15.8% |
| Financial income | 75/76B | €23,354 | €25,103 | +€1,749 | +7.5% |
| Recurring financial income | 75 | €23,354 | €25,103 | +€1,749 | +7.5% |
| Financial charges | 65/66B | €9,319 | €2,147 | -€7,172 | -77.0% |
| Recurring financial charges | 65 | €9,319 | €2,147 | -€7,172 | -77.0% |
| Profit (loss) for the period before taxes | 9903 | €142,682 | €171,968 | +€29,286 | +20.5% |
| Income taxes | 67/77 | €50,818 | €58,090 | +€7,272 | +14.3% |
| Profit (loss) for the period | 9904 | €91,865 | €113,879 | +€22,014 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €91,865 | €113,879 | +€22,014 | +24.0% |
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 31 October 2026 via checked.be.