HAMIDE: 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.
HAMIDE
Largest movements
- Cash +€12,453
up €12,453 (+181.2%), from €6,874 to €19,327
mainly Net result for the year (+€23,403) and Depreciation (+€6,154)
- Tangible fixed assets -€6,154
down €6,154 (-37.3%), from €16,497 to €10,343
of which Other tangible fixed assets: -€3,840
- Receivables within one year +€4,083
up €4,083 (+375.2%), from €1,088 to €5,171
of which Other amounts receivable: +€2,295
- Profit (loss) carried forward +€23,403
up €23,403 (+78.8%), from -€29,696 to -€6,293
- Other debts -€6,308
no longer reported in 2025 (was €6,308)
- Tax, wage and social debts -€3,476
down €3,476 (-23.2%), from €14,999 to €11,523
of which Remuneration and social security: -€4,449
- Trade debts -€3,366
down €3,366 (-65.2%), from €5,160 to €1,794
- Gross operating margin +€26,603
up €26,603 (+30.2%), from €88,167 to €114,770
- Depreciation -€2,359
down €2,359 (-27.7%), from €8,512 to €6,154
- Staff costs +€1,643
up €1,643 (+2.0%), from €80,839 to €82,482
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 | €28,230 | €38,483 | +€10,253 | +36.3% |
| Fixed assets | 21/28 | €17,567 | €11,413 | -€6,154 | -35.0% |
| Tangible fixed assets | 22/27 | €16,497 | €10,343 | -€6,154 | -37.3% |
| Plant, machinery and equipment | 23 | €3,964 | €2,399 | -€1,565 | -39.5% |
| Furniture and vehicles | 24 | €749 | - | -€749 | |
| Other tangible fixed assets | 26 | €11,784 | €7,944 | -€3,840 | -32.6% |
| Financial fixed assets | 28 | €1,070 | €1,070 | = | 0.0% |
| Current assets | 29/58 | €10,663 | €27,070 | +€16,407 | +153.9% |
| Stocks and contracts in progress | 3 | €2,111 | €1,803 | -€308 | -14.6% |
| Stocks | 30/36 | €2,111 | €1,803 | -€308 | -14.6% |
| Amounts receivable within one year | 40/41 | €1,088 | €5,171 | +€4,083 | +375.2% |
| Trade receivables | 40 | €364 | €2,152 | +€1,788 | +490.7% |
| Other amounts receivable | 41 | €724 | €3,019 | +€2,295 | +317.1% |
| Cash at bank and in hand | 54/58 | €6,874 | €19,327 | +€12,453 | +181.2% |
| Deferred charges and accrued income | 490/1 | €591 | €769 | +€178 | +30.2% |
| Total equity and liabilities | 10/49 | €28,230 | €38,483 | +€10,253 | +36.3% |
| Equity | 10/15 | €1,764 | €25,167 | +€23,403 | +1326.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,860 | €12,860 | = | 0.0% |
| Distributable reserves | 133 | €12,860 | €12,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,696 | -€6,293 | +€23,403 | +78.8% |
| Amounts payable | 17/49 | €26,466 | €13,317 | -€13,150 | -49.7% |
| Amounts payable within one year | 42/48 | €26,466 | €13,317 | -€13,150 | -49.7% |
| Trade debts | 44 | €5,160 | €1,794 | -€3,366 | -65.2% |
| Suppliers | 440/4 | €5,160 | €1,794 | -€3,366 | -65.2% |
| Taxes, remuneration and social security | 45 | €14,999 | €11,523 | -€3,476 | -23.2% |
| Taxes | 450/3 | €2,692 | €3,665 | +€973 | +36.2% |
| Remuneration and social security | 454/9 | €12,307 | €7,858 | -€4,449 | -36.2% |
| Other amounts payable | 47/48 | €6,308 | - | -€6,308 | |
| Remuneration, social security and pensions | 62 | €80,839 | €82,482 | +€1,643 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,512 | €6,154 | -€2,359 | -27.7% |
| Other operating charges | 640/8 | €2,240 | €1,730 | -€509 | -22.7% |
| Gross operating margin | 9900 | €88,167 | €114,770 | +€26,603 | +30.2% |
| Operating profit (loss) | 9901 | -€3,424 | €24,404 | +€27,828 | |
| Financial income | 75/76B | €18 | €11 | -€7 | -40.1% |
| Recurring financial income | 75 | €18 | €11 | -€7 | -40.1% |
| Financial charges | 65/66B | €498 | €1,012 | +€514 | +103.3% |
| Recurring financial charges | 65 | €498 | €1,012 | +€514 | +103.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,904 | €23,403 | +€27,307 | |
| Profit (loss) for the period | 9904 | -€3,904 | €23,403 | +€27,307 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,904 | €23,403 | +€27,307 |
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 30 September 2026 via checked.be.