HAMER: 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.
HAMER
Largest movements
- Receivables within one year +€15,910
up €15,910 (+52.5%), from €30,323 to €46,233
of which Trade receivables: +€17,909
- Deferred charges and accrued income +€1,733
up €1,733 (+74.8%), from €2,318 to €4,051
- Cash +€1,384
up €1,384 (+11.2%), from €12,376 to €13,760
mainly Net result for the year (+€17,603) and Investment in fixed assets (net) (+€1,000)
- Financial fixed assets -€1,000
no longer reported in 2025 (was €1,000)
- Profit (loss) carried forward +€17,603
up €17,603 (+39.4%), from €44,704 to €62,307
- Purchases and services -€217,509
no longer reported in 2025 (was €217,509)
- Gross operating margin +€23,070
up €23,070 (+190%), from €12,172 to €35,242
- Staff costs +€9,254
up €9,254 (+7,295%), from €127 to €9,381
- Taxes +€5,860
new in 2025: €5,860
- Financial charges -€396
down €396 (-66.4%), from €596 to €200
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 | €46,017 | €64,044 | +€18,027 | +39.2% |
| Fixed assets | 21/28 | €1,000 | - | -€1,000 | |
| Financial fixed assets | 28 | €1,000 | - | -€1,000 | |
| Current assets | 29/58 | €45,017 | €64,044 | +€19,027 | +42.3% |
| Amounts receivable within one year | 40/41 | €30,323 | €46,233 | +€15,910 | +52.5% |
| Trade receivables | 40 | €16,802 | €34,711 | +€17,909 | +107% |
| Other amounts receivable | 41 | €13,521 | €11,521 | -€1,999 | -14.8% |
| Cash at bank and in hand | 54/58 | €12,376 | €13,760 | +€1,384 | +11.2% |
| Deferred charges and accrued income | 490/1 | €2,318 | €4,051 | +€1,733 | +74.8% |
| Total equity and liabilities | 10/49 | €46,017 | €64,044 | +€18,027 | +39.2% |
| Equity | 10/15 | €44,705 | €62,308 | +€17,603 | +39.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,704 | €62,307 | +€17,603 | +39.4% |
| Amounts payable | 17/49 | €1,312 | €1,737 | +€425 | +32.4% |
| Amounts payable within one year | 42/48 | €1,312 | €1,737 | +€425 | +32.4% |
| Trade debts | 44 | €1,183 | €1,202 | +€20 | +1.7% |
| Suppliers | 440/4 | €1,183 | €1,202 | +€20 | +1.7% |
| Taxes, remuneration and social security | 45 | €129 | €534 | +€405 | +313% |
| Taxes | 450/3 | €129 | €20 | -€109 | -84.4% |
| Remuneration and social security | 454/9 | - | €514 | +€514 | |
| Goods, raw materials, services and sundry goods | 60/61 | €217,509 | - | -€217,509 | |
| Remuneration, social security and pensions | 62 | €127 | €9,381 | +€9,254 | +7,295% |
| Other operating charges | 640/8 | €1,950 | €2,198 | +€248 | +12.7% |
| Gross operating margin | 9900 | €12,172 | €35,242 | +€23,070 | +190% |
| Operating profit (loss) | 9901 | €10,095 | €23,663 | +€13,567 | +134% |
| Financial charges | 65/66B | €596 | €200 | -€396 | -66.4% |
| Recurring financial charges | 65 | €596 | €200 | -€396 | -66.4% |
| Profit (loss) for the period before taxes | 9903 | €9,499 | €23,463 | +€13,963 | +147% |
| Income taxes | 67/77 | - | €5,860 | +€5,860 | |
| Profit (loss) for the period | 9904 | €9,499 | €17,603 | +€8,103 | +85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,499 | €17,603 | +€8,103 | +85.3% |
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 18 October 2026 via checked.be.