Hamelryck Consult: 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 Consult
Largest movements
- Tangible fixed assets +€18,447
up €18,447 (+821%), from €2,247 to €20,694
- Current investments +€15,250
new in 2025: €15,250
- Cash +€12,489
up €12,489 (+8.6%), from €145,388 to €157,877
mainly Net result for the year (+€54,780) and Depreciation (+€3,579)
- Profit (loss) carried forward +€47,280
up €47,280 (+112%), from €42,054 to €89,333
- Gross operating margin +€3,907
up €3,907 (+5.8%), from €67,923 to €71,830
- Depreciation +€3,115
up €3,115 (+671%), from €464 to €3,579
- Financial income +€2,344
up €2,344 (+1,447%), from €162 to €2,506
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 | €148,706 | €194,599 | +€45,893 | +30.9% |
| Fixed assets | 21/28 | €2,247 | €20,694 | +€18,447 | +821% |
| Tangible fixed assets | 22/27 | €2,247 | €20,694 | +€18,447 | +821% |
| Furniture and vehicles | 24 | €2,247 | €20,694 | +€18,447 | +821% |
| Current assets | 29/58 | €146,460 | €173,906 | +€27,446 | +18.7% |
| Current investments | 50/53 | - | €15,250 | +€15,250 | |
| Cash at bank and in hand | 54/58 | €145,388 | €157,877 | +€12,489 | +8.6% |
| Deferred charges and accrued income | 490/1 | €1,072 | €779 | -€293 | -27.4% |
| Total equity and liabilities | 10/49 | €148,706 | €194,599 | +€45,893 | +30.9% |
| Equity | 10/15 | €121,890 | €169,169 | +€47,280 | +38.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €77,336 | €77,336 | = | 0.0% |
| Distributable reserves | 133 | €77,336 | €77,336 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,054 | €89,333 | +€47,280 | +112% |
| Amounts payable | 17/49 | €26,817 | €25,430 | -€1,387 | -5.2% |
| Amounts payable within one year | 42/48 | €26,817 | €25,430 | -€1,387 | -5.2% |
| Trade debts | 44 | €1,345 | €1,368 | +€24 | +1.8% |
| Suppliers | 440/4 | €1,345 | €1,368 | +€24 | +1.8% |
| Taxes, remuneration and social security | 45 | €25,180 | €23,598 | -€1,582 | -6.3% |
| Taxes | 450/3 | €25,180 | €23,598 | -€1,582 | -6.3% |
| Other amounts payable | 47/48 | €292 | €463 | +€171 | +58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €464 | €3,579 | +€3,115 | +671% |
| Other operating charges | 640/8 | €63 | €63 | +€0 | +0.5% |
| Gross operating margin | 9900 | €67,923 | €71,830 | +€3,907 | +5.8% |
| Operating profit (loss) | 9901 | €67,396 | €68,188 | +€792 | +1.2% |
| Financial income | 75/76B | €162 | €2,506 | +€2,344 | +1,447% |
| Recurring financial income | 75 | €162 | €2,506 | +€2,344 | +1,447% |
| Financial charges | 65/66B | €645 | €623 | -€22 | -3.5% |
| Recurring financial charges | 65 | €645 | €623 | -€22 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €66,913 | €70,071 | +€3,159 | +4.7% |
| Income taxes | 67/77 | €14,859 | €15,292 | +€432 | +2.9% |
| Profit (loss) for the period | 9904 | €52,054 | €54,780 | +€2,726 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,054 | €54,780 | +€2,726 | +5.2% |
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 15 October 2026 via checked.be.