HAMERLINCK CONSULTING: 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.
HAMERLINCK CONSULTING
Largest movements
- Cash +€9,816
up €9,816 (+3,518%), from €279 to €10,095
mainly Net result for the year (+€32,249) and Tax, wage and social debts (+€13,238)
- Tangible fixed assets -€6,941
down €6,941 (-20.9%), from €33,181 to €26,241
- Receivables within one year -€2,269
down €2,269 (-22.4%), from €10,116 to €7,847
of which Trade receivables: -€10,116
- Debts after one year -€45,891
down €45,891 (-100%), from €45,891 to €0
- Profit (loss) carried forward +€30,720
up €30,720, from -€30,720 to €0
- Tax, wage and social debts +€13,238
up €13,238 (+209%), from €6,324 to €19,561
- Reserves +€1,530
up €1,530 (+82.2%), from €1,860 to €3,390
of which Distributable reserves: +€1,530
- Trade debts +€1,485
up €1,485 (+137%), from €1,083 to €2,569
- Taxes +€9,843
up €9,843 (+240%), from €4,095 to €13,938
- Depreciation +€5,419
up €5,419 (+356%), from €1,521 to €6,941
- Gross operating margin -€2,753
down €2,753 (-4.9%), from €56,567 to €53,813
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 | €43,576 | €44,520 | +€943 | +2.2% |
| Fixed assets | 21/28 | €33,181 | €26,241 | -€6,941 | -20.9% |
| Tangible fixed assets | 22/27 | €33,181 | €26,241 | -€6,941 | -20.9% |
| Furniture and vehicles | 24 | €33,181 | €26,241 | -€6,941 | -20.9% |
| Current assets | 29/58 | €10,395 | €18,279 | +€7,884 | +75.8% |
| Amounts receivable within one year | 40/41 | €10,116 | €7,847 | -€2,269 | -22.4% |
| Trade receivables | 40 | €10,116 | €0 | -€10,116 | -100% |
| Other amounts receivable | 41 | - | €7,847 | +€7,847 | |
| Cash at bank and in hand | 54/58 | €279 | €10,095 | +€9,816 | +3,518% |
| Deferred charges and accrued income | 490/1 | €0 | €337 | +€337 | |
| Total equity and liabilities | 10/49 | €43,576 | €44,520 | +€943 | +2.2% |
| Equity | 10/15 | -€10,260 | €21,990 | +€32,249 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €3,390 | +€1,530 | +82.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €3,390 | +€1,530 | +82.2% |
| Profit (loss) carried forward | 14 | -€30,720 | €0 | +€30,720 | |
| Amounts payable | 17/49 | €53,836 | €22,530 | -€31,306 | -58.2% |
| Amounts payable after more than one year | 17 | €45,891 | €0 | -€45,891 | -100% |
| Financial debts | 170/4 | €45,891 | €0 | -€45,891 | -100% |
| Amounts payable within one year | 42/48 | €7,407 | €22,130 | +€14,723 | +199% |
| Trade debts | 44 | €1,083 | €2,569 | +€1,485 | +137% |
| Suppliers | 440/4 | €1,083 | €2,569 | +€1,485 | +137% |
| Taxes, remuneration and social security | 45 | €6,324 | €19,561 | +€13,238 | +209% |
| Taxes | 450/3 | €6,324 | €19,561 | +€13,238 | +209% |
| Accrued charges and deferred income | 492/3 | €537 | €400 | -€138 | -25.6% |
| Remuneration, social security and pensions | 62 | -€194 | €194 | +€388 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,521 | €6,941 | +€5,419 | +356% |
| Other operating charges | 640/8 | €262 | €467 | +€205 | +78.5% |
| Gross operating margin | 9900 | €56,567 | €53,813 | -€2,753 | -4.9% |
| Operating profit (loss) | 9901 | €54,978 | €46,212 | -€8,766 | -15.9% |
| Financial income | 75/76B | €31 | €80 | +€49 | +162% |
| Recurring financial income | 75 | €31 | €80 | +€49 | +162% |
| Financial charges | 65/66B | €72 | €104 | +€32 | +44.2% |
| Recurring financial charges | 65 | €72 | €104 | +€32 | +44.2% |
| Profit (loss) for the period before taxes | 9903 | €54,936 | €46,187 | -€8,748 | -15.9% |
| Income taxes | 67/77 | €4,095 | €13,938 | +€9,843 | +240% |
| Profit (loss) for the period | 9904 | €50,841 | €32,249 | -€18,591 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €50,841 | €32,249 | -€18,591 | -36.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.