Hamers Engineering Consulting Contracting: 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.
Hamers Engineering Consulting Contracting
Largest movements
- Cash -€67,898
down €67,898 (-45.5%), from €149,096 to €81,198
mainly Contributions, distributions and other (-€95,690) and Investment in fixed assets (net) (-€45,623)
- Tangible fixed assets +€30,289
up €30,289 (+143%), from €21,225 to €51,514
of which Furniture and vehicles: +€30,860
- Receivables within one year +€22,653
up €22,653 (+73.0%), from €31,031 to €53,685
- Other debts -€19,175
down €19,175 (-15.5%), from €123,415 to €104,240
- Trade debts +€3,620
up €3,620 (+579%), from €626 to €4,246
- Gross operating margin +€27,872
up €27,872 (+23.8%), from €117,193 to €145,065
- Taxes +€4,820
up €4,820 (+16.9%), from €28,563 to €33,383
- Depreciation +€3,522
up €3,522 (+29.8%), from €11,812 to €15,334
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 | €202,168 | €187,086 | -€15,082 | -7.5% |
| Fixed assets | 21/28 | €21,225 | €51,514 | +€30,289 | +143% |
| Tangible fixed assets | 22/27 | €21,225 | €51,514 | +€30,289 | +143% |
| Furniture and vehicles | 24 | €20,653 | €51,514 | +€30,860 | +149% |
| Leasing and similar rights | 25 | €571 | - | -€571 | |
| Current assets | 29/58 | €180,943 | €135,573 | -€45,371 | -25.1% |
| Amounts receivable within one year | 40/41 | €31,031 | €53,685 | +€22,653 | +73.0% |
| Trade receivables | 40 | €31,031 | €53,685 | +€22,653 | +73.0% |
| Cash at bank and in hand | 54/58 | €149,096 | €81,198 | -€67,898 | -45.5% |
| Deferred charges and accrued income | 490/1 | €816 | €690 | -€126 | -15.4% |
| Total equity and liabilities | 10/49 | €202,168 | €187,086 | -€15,082 | -7.5% |
| Equity | 10/15 | €66,722 | €66,722 | = | 0.0% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Contributions outside capital | 11 | €12,000 | €12,000 | = | 0.0% |
| Other | 1109/19 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €29,668 | €29,668 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,200 | €1,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,200 | €1,200 | = | 0.0% |
| Distributable reserves | 133 | €28,468 | €28,468 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,055 | €25,055 | = | 0.0% |
| Amounts payable | 17/49 | €135,446 | €120,364 | -€15,082 | -11.1% |
| Amounts payable within one year | 42/48 | €135,446 | €120,364 | -€15,082 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €345 | - | -€345 | |
| Trade debts | 44 | €626 | €4,246 | +€3,620 | +579% |
| Suppliers | 440/4 | €626 | €4,246 | +€3,620 | +579% |
| Taxes, remuneration and social security | 45 | €11,060 | €11,878 | +€817 | +7.4% |
| Taxes | 450/3 | €11,060 | €11,878 | +€817 | +7.4% |
| Other amounts payable | 47/48 | €123,415 | €104,240 | -€19,175 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,812 | €15,334 | +€3,522 | +29.8% |
| Other operating charges | 640/8 | €885 | €462 | -€423 | -47.8% |
| Gross operating margin | 9900 | €117,193 | €145,065 | +€27,872 | +23.8% |
| Operating profit (loss) | 9901 | €104,496 | €129,269 | +€24,773 | +23.7% |
| Financial income | 75/76B | €0 | €2 | +€2 | +23,900% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +23,900% |
| Financial charges | 65/66B | €315 | €198 | -€117 | -37.1% |
| Recurring financial charges | 65 | €315 | €198 | -€117 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €104,181 | €129,073 | +€24,892 | +23.9% |
| Income taxes | 67/77 | €28,563 | €33,383 | +€4,820 | +16.9% |
| Profit (loss) for the period | 9904 | €75,618 | €95,690 | +€20,073 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €75,618 | €95,690 | +€20,073 | +26.5% |
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 24 October 2026 via checked.be.