HAMELS MARC: what changed
Two fiscal 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.
HAMELS MARC
Largest movements
- Tangible fixed assets -€15,544
no longer reported in 2025 (was €15,544)
of which Furniture and vehicles: -€12,879
- Cash +€11,296
up €11,296 (+30.8%), from €36,665 to €47,961
mainly Investment in fixed assets (net) (+€16,640) and Net result for the year (+€9,326)
- Stocks and contracts -€5,523
no longer reported in 2025 (was €5,523)
- Deferred charges and accrued income -€1,382
no longer reported in 2025 (was €1,382)
- Financial fixed assets -€1,096
no longer reported in 2025 (was €1,096)
- Other debts -€13,445
no longer reported in 2025 (was €13,445)
- Reserves +€9,326
up €9,326 (+27.0%), from €34,529 to €43,856
of which Distributable reserves: +€9,326
- Trade debts -€6,577
down €6,577 (-98.9%), from €6,650 to €73
- Accrued charges and deferred income -€2,061
no longer reported in 2025 (was €2,061)
- Depreciation -€12,084
no longer reported in 2025 (was €12,084)
- Gross operating margin -€4,834
down €4,834 (-20.9%), from €23,174 to €18,340
- Other operating charges +€1,887
up €1,887 (+152.2%), from €1,240 to €3,126
- Financial income +€573
up €573 (+302.6%), from €189 to €762
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.
Cash bridge derived
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 | €77,842 | €65,563 | -€12,279 | -15.8% |
| Fixed assets | 21/28 | €16,640 | - | -€16,640 | |
| Tangible fixed assets | 22/27 | €15,544 | - | -€15,544 | |
| Land and buildings | 22 | €2,666 | - | -€2,666 | |
| Furniture and vehicles | 24 | €12,879 | - | -€12,879 | |
| Financial fixed assets | 28 | €1,096 | - | -€1,096 | |
| Current assets | 29/58 | €61,202 | €65,563 | +€4,361 | +7.1% |
| Stocks and contracts in progress | 3 | €5,523 | - | -€5,523 | |
| Stocks | 30/36 | €5,523 | - | -€5,523 | |
| Amounts receivable within one year | 40/41 | €17,632 | €17,602 | -€30 | -0.2% |
| Trade receivables | 40 | €16,774 | €7,355 | -€9,420 | -56.2% |
| Other amounts receivable | 41 | €858 | €10,247 | +€9,390 | +1094.9% |
| Cash at bank and in hand | 54/58 | €36,665 | €47,961 | +€11,296 | +30.8% |
| Deferred charges and accrued income | 490/1 | €1,382 | - | -€1,382 | |
| Total equity and liabilities | 10/49 | €77,842 | €65,563 | -€12,279 | -15.8% |
| Equity | 10/15 | €53,129 | €62,456 | +€9,326 | +17.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,529 | €43,856 | +€9,326 | +27.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €32,669 | €41,996 | +€9,326 | +28.5% |
| Amounts payable | 17/49 | €24,713 | €3,107 | -€21,606 | -87.4% |
| Amounts payable within one year | 42/48 | €22,652 | €3,107 | -€19,545 | -86.3% |
| Trade debts | 44 | €6,650 | €73 | -€6,577 | -98.9% |
| Suppliers | 440/4 | €6,650 | €73 | -€6,577 | -98.9% |
| Taxes, remuneration and social security | 45 | €2,556 | €3,034 | +€478 | +18.7% |
| Taxes | 450/3 | €2,556 | €3,034 | +€478 | +18.7% |
| Other amounts payable | 47/48 | €13,445 | - | -€13,445 | |
| Accrued charges and deferred income | 492/3 | €2,061 | - | -€2,061 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,084 | - | -€12,084 | |
| Other operating charges | 640/8 | €1,240 | €3,126 | +€1,887 | +152.2% |
| Non-recurring operating charges | 66A | - | €2,666 | +€2,666 | |
| Gross operating margin | 9900 | €23,174 | €18,340 | -€4,834 | -20.9% |
| Operating profit (loss) | 9901 | €9,851 | €12,548 | +€2,697 | +27.4% |
| Financial income | 75/76B | €189 | €762 | +€573 | +302.6% |
| Recurring financial income | 75 | €189 | €762 | +€573 | +302.6% |
| Financial charges | 65/66B | €53 | €48 | -€5 | -9.1% |
| Recurring financial charges | 65 | €53 | €48 | -€5 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €9,988 | €13,263 | +€3,275 | +32.8% |
| Income taxes | 67/77 | €4,057 | €3,936 | -€121 | -3.0% |
| Profit (loss) for the period | 9904 | €5,930 | €9,326 | +€3,396 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,930 | €9,326 | +€3,396 | +57.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.