HAMELSO: what changed
What changed
HAMELSO
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
-€3,811
2024 · --€3,811
Equity
€1,189
2024 · €5,000-€3,811
Cash
€33
2024 · -+€33
Balance sheet total
€1,608
2024 · €5,000-€3,392
Largest movements
Assets
- Receivables within one year -€3,425
down €3,425 (-68.5%), from €5,000 to €1,575
of which Other amounts receivable: -€3,644
Equity and liabilities
- Profit (loss) carried forward -€3,811
new in 2025: -€3,811
- Tax, wage and social debts +€419
new in 2025: €419
Income statement
- Other operating charges +€2,402
new in 2025: €2,402
- Gross operating margin -€1,387
new in 2025: -€1,387
- Financial charges +€21
new in 2025: €21
Change in the result, 2024 to 2025
The net result is not in both sets of accounts. Without it the difference cannot be explained line by line.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€33
Investment
€0
Financing
€0
Cash 2024
€0
From operations (derived)
+€33
Net result for the year
-€3,811
Receivables within one year
+€3,425
Tax, wage and social debts
+€419
Cash 2025
€33
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,000 | €1,608 | -€3,392 | -67.8% |
| Current assets | 29/58 | €5,000 | €1,608 | -€3,392 | -67.8% |
| Amounts receivable within one year | 40/41 | €5,000 | €1,575 | -€3,425 | -68.5% |
| Trade receivables | 40 | - | €219 | +€219 | |
| Other amounts receivable | 41 | €5,000 | €1,356 | -€3,644 | -72.9% |
| Cash at bank and in hand | 54/58 | - | €33 | +€33 | |
| Total equity and liabilities | 10/49 | €5,000 | €1,608 | -€3,392 | -67.8% |
| Equity | 10/15 | €5,000 | €1,189 | -€3,811 | -76.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | - | -€3,811 | -€3,811 | |
| Amounts payable | 17/49 | - | €419 | +€419 | |
| Amounts payable within one year | 42/48 | - | €419 | +€419 | |
| Taxes, remuneration and social security | 45 | - | €419 | +€419 | |
| Taxes | 450/3 | - | €419 | +€419 | |
| Other operating charges | 640/8 | - | €2,402 | +€2,402 | |
| Gross operating margin | 9900 | - | -€1,387 | -€1,387 | |
| Operating profit (loss) | 9901 | - | -€3,790 | -€3,790 | |
| Financial charges | 65/66B | - | €21 | +€21 | |
| Recurring financial charges | 65 | - | €21 | +€21 | |
| Profit (loss) for the period before taxes | 9903 | - | -€3,811 | -€3,811 | |
| Profit (loss) for the period | 9904 | - | -€3,811 | -€3,811 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€3,811 | -€3,811 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.