Hamelryck: 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.
Hamelryck
Largest movements
- Cash -€51,637
down €51,637 (-70.1%), from €73,641 to €22,004
mainly Contributions, distributions and other (-€143,930) and Tax, wage and social debts (-€15,709)
- Receivables within one year -€37,345
down €37,345 (-70.9%), from €52,641 to €15,296
- Stocks and contracts -€7,290
down €7,290 (-54.5%), from €13,384 to €6,094
- Tangible fixed assets -€6,003
down €6,003 (-13.3%), from €44,984 to €38,981
of which Leasing and similar rights: -€11,043
- Reserves -€109,515
down €109,515 (-99.6%), from €110,000 to €485
- Other debts +€38,420
up €38,420 (+4,727%), from €813 to €39,233
- Tax, wage and social debts -€15,709
down €15,709 (-49.9%), from €31,486 to €15,777
of which Taxes: -€16,050
- Debts after one year -€10,416
down €10,416 (-41.1%), from €25,350 to €14,934
- Contributions -€4,900
down €4,900 (-98.0%), from €5,000 to €100
- Gross operating margin -€59,709
down €59,709 (-52.5%), from €113,644 to €53,935
- Taxes -€13,095
down €13,095 (-60.6%), from €21,612 to €8,516
- Financial income -€3,727
down €3,727 (-69.2%), from €5,385 to €1,658
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 | €184,911 | €83,742 | -€101,169 | -54.7% |
| Fixed assets | 21/28 | €44,984 | €38,981 | -€6,003 | -13.3% |
| Tangible fixed assets | 22/27 | €44,984 | €38,981 | -€6,003 | -13.3% |
| Plant, machinery and equipment | 23 | €5,782 | €8,060 | +€2,279 | +39.4% |
| Furniture and vehicles | 24 | €1,320 | €4,082 | +€2,761 | +209% |
| Leasing and similar rights | 25 | €37,881 | €26,838 | -€11,043 | -29.2% |
| Current assets | 29/58 | €139,927 | €44,761 | -€95,167 | -68.0% |
| Stocks and contracts in progress | 3 | €13,384 | €6,094 | -€7,290 | -54.5% |
| Stocks | 30/36 | €13,384 | €6,094 | -€7,290 | -54.5% |
| Amounts receivable within one year | 40/41 | €52,641 | €15,296 | -€37,345 | -70.9% |
| Trade receivables | 40 | €52,641 | €15,296 | -€37,345 | -70.9% |
| Cash at bank and in hand | 54/58 | €73,641 | €22,004 | -€51,637 | -70.1% |
| Deferred charges and accrued income | 490/1 | €261 | €1,366 | +€1,105 | +423% |
| Total equity and liabilities | 10/49 | €184,911 | €83,742 | -€101,169 | -54.7% |
| Equity | 10/15 | €115,030 | €585 | -€114,445 | -99.5% |
| Contributions | 10/11 | €5,000 | €100 | -€4,900 | -98.0% |
| Reserves | 13 | €110,000 | €485 | -€109,515 | -99.6% |
| Distributable reserves | 133 | €110,000 | €485 | -€109,515 | -99.6% |
| Profit (loss) carried forward | 14 | €30 | €0 | -€30 | -100% |
| Amounts payable | 17/49 | €69,882 | €83,157 | +€13,275 | +19.0% |
| Amounts payable after more than one year | 17 | €25,350 | €14,934 | -€10,416 | -41.1% |
| Financial debts | 170/4 | €25,350 | €14,934 | -€10,416 | -41.1% |
| Amounts payable within one year | 42/48 | €44,531 | €68,223 | +€23,692 | +53.2% |
| Current portion of amounts payable after more than one year | 42 | €10,314 | €10,416 | +€103 | +1.0% |
| Trade debts | 44 | €1,918 | €2,797 | +€878 | +45.8% |
| Suppliers | 440/4 | €1,918 | €2,797 | +€878 | +45.8% |
| Taxes, remuneration and social security | 45 | €31,486 | €15,777 | -€15,709 | -49.9% |
| Taxes | 450/3 | €31,486 | €15,436 | -€16,050 | -51.0% |
| Remuneration and social security | 454/9 | €0 | €341 | +€341 | |
| Other amounts payable | 47/48 | €813 | €39,233 | +€38,420 | +4,727% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,460 | €15,436 | +€976 | +6.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,107 | €0 | -€1,107 | -100% |
| Other operating charges | 640/8 | €562 | €856 | +€295 | +52.5% |
| Gross operating margin | 9900 | €113,644 | €53,935 | -€59,709 | -52.5% |
| Operating profit (loss) | 9901 | €97,515 | €37,643 | -€59,872 | -61.4% |
| Financial income | 75/76B | €5,385 | €1,658 | -€3,727 | -69.2% |
| Recurring financial income | 75 | €5,385 | €1,658 | -€3,727 | -69.2% |
| Financial charges | 65/66B | €1,121 | €1,300 | +€179 | +15.9% |
| Recurring financial charges | 65 | €1,121 | €1,300 | +€179 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €101,780 | €38,001 | -€63,779 | -62.7% |
| Income taxes | 67/77 | €21,612 | €8,516 | -€13,095 | -60.6% |
| Profit (loss) for the period | 9904 | €80,168 | €29,485 | -€50,683 | -63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €80,168 | €29,485 | -€50,683 | -63.2% |
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.