HAMEKO: 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.
HAMEKO
Largest movements
- Cash +€1,954
up €1,954 (+23.0%), from €8,493 to €10,447
mainly Depreciation (+€4,161) and Other debts (+€2,105)
- Tangible fixed assets -€641
down €641 (-3.0%), from €21,124 to €20,483
of which Furniture and vehicles: -€467
- Other debts +€2,105
up €2,105 (+26.7%), from €7,876 to €9,981
- Trade debts -€1,371
down €1,371 (-88.7%), from €1,546 to €175
- Gross operating margin -€2,226
down €2,226 (-27.1%), from €8,229 to €6,003
- Depreciation +€856
up €856 (+25.9%), from €3,304 to €4,161
- Other operating charges +€261
up €261 (+28.7%), from €910 to €1,171
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 | €30,056 | €30,990 | +€933 | +3.1% |
| Fixed assets | 21/28 | €21,124 | €20,483 | -€641 | -3.0% |
| Tangible fixed assets | 22/27 | €21,124 | €20,483 | -€641 | -3.0% |
| Land and buildings | 22 | €19,515 | €19,541 | +€26 | +0.1% |
| Plant, machinery and equipment | 23 | €400 | €200 | -€200 | -50.0% |
| Furniture and vehicles | 24 | €1,209 | €742 | -€467 | -38.6% |
| Current assets | 29/58 | €8,933 | €10,507 | +€1,574 | +17.6% |
| Amounts receivable within one year | 40/41 | €300 | - | -€300 | |
| Trade receivables | 40 | €300 | - | -€300 | |
| Cash at bank and in hand | 54/58 | €8,493 | €10,447 | +€1,954 | +23.0% |
| Deferred charges and accrued income | 490/1 | €139 | €60 | -€80 | -57.2% |
| Total equity and liabilities | 10/49 | €30,056 | €30,990 | +€933 | +3.1% |
| Equity | 10/15 | €635 | €834 | +€199 | +31.4% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €14,512 | €14,512 | = | 0.0% |
| Distributable reserves | 133 | €14,512 | €14,512 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,245 | -€88,046 | +€199 | +0.2% |
| Amounts payable | 17/49 | €29,422 | €30,156 | +€734 | +2.5% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,422 | €10,156 | +€734 | +7.8% |
| Trade debts | 44 | €1,546 | €175 | -€1,371 | -88.7% |
| Suppliers | 440/4 | €1,546 | €175 | -€1,371 | -88.7% |
| Other amounts payable | 47/48 | €7,876 | €9,981 | +€2,105 | +26.7% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,304 | €4,161 | +€856 | +25.9% |
| Other operating charges | 640/8 | €910 | €1,171 | +€261 | +28.7% |
| Non-recurring operating charges | 66A | €176 | - | -€176 | |
| Gross operating margin | 9900 | €8,229 | €6,003 | -€2,226 | -27.1% |
| Operating profit (loss) | 9901 | €3,452 | €272 | -€3,180 | -92.1% |
| Financial charges | 65/66B | €80 | €73 | -€8 | -9.4% |
| Recurring financial charges | 65 | €80 | €73 | -€8 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €3,372 | €199 | -€3,173 | -94.1% |
| Profit (loss) for the period | 9904 | €3,372 | €199 | -€3,173 | -94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,372 | €199 | -€3,173 | -94.1% |
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.