HAMIDI SARA: 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.
HAMIDI SARA
Largest movements
- Stocks and contracts +€14,361
up €14,361 (+105%), from €13,694 to €28,055
- Tangible fixed assets -€14,181
down €14,181 (-4.0%), from €354,794 to €340,612
of which Land and buildings: -€13,912
- Receivables within one year -€4,151
no longer reported in 2025 (was €4,151)
- Cash -€4,112
down €4,112 (-92.7%), from €4,434 to €322
mainly Debts after one year (-€20,429) and Stocks and contracts (-€14,361)
- Debts after one year -€20,429
down €20,429 (-8.3%), from €245,076 to €224,646
- Profit (loss) carried forward +€8,933
up €8,933 (+13.4%), from €66,581 to €75,514
- Turnover +€12,993
up €12,993 (+4.6%), from €283,171 to €296,164
- Purchases and services +€7,854
up €7,854 (+2.9%), from €266,298 to €274,152
- Taxes -€3,750
down €3,750 (-48.7%), from €7,701 to €3,951
- Gross operating margin +€3,464
up €3,464 (+10.2%), from €33,996 to €37,459
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 | €381,641 | €374,819 | -€6,822 | -1.8% |
| Fixed assets | 21/28 | €359,224 | €346,442 | -€12,781 | -3.6% |
| Tangible fixed assets | 22/27 | €354,794 | €340,612 | -€14,181 | -4.0% |
| Land and buildings | 22 | €353,470 | €339,558 | -€13,912 | -3.9% |
| Other tangible fixed assets | 26 | €1,324 | €1,055 | -€270 | -20.4% |
| Financial fixed assets | 28 | €4,430 | €5,830 | +€1,400 | +31.6% |
| Current assets | 29/58 | €22,417 | €28,376 | +€5,959 | +26.6% |
| Stocks and contracts in progress | 3 | €13,694 | €28,055 | +€14,361 | +105% |
| Stocks | 30/36 | €13,694 | €28,055 | +€14,361 | +105% |
| Amounts receivable within one year | 40/41 | €4,151 | - | -€4,151 | |
| Other amounts receivable | 41 | €4,151 | - | -€4,151 | |
| Cash at bank and in hand | 54/58 | €4,434 | €322 | -€4,112 | -92.7% |
| Deferred charges and accrued income | 490/1 | €139 | - | -€139 | |
| Total equity and liabilities | 10/49 | €381,641 | €374,819 | -€6,822 | -1.8% |
| Equity | 10/15 | €87,041 | €95,974 | +€8,933 | +10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,581 | €75,514 | +€8,933 | +13.4% |
| Amounts payable | 17/49 | €294,600 | €278,845 | -€15,755 | -5.3% |
| Amounts payable after more than one year | 17 | €245,076 | €224,646 | -€20,429 | -8.3% |
| Financial debts | 170/4 | €245,076 | €224,646 | -€20,429 | -8.3% |
| Amounts payable within one year | 42/48 | €49,524 | €54,198 | +€4,674 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €19,996 | €20,429 | +€433 | +2.2% |
| Financial debts | 43 | €2,476 | €5,160 | +€2,684 | +108% |
| Credit institutions | 430/8 | €2,476 | €5,160 | +€2,684 | +108% |
| Trade debts | 44 | €10,964 | €11,776 | +€812 | +7.4% |
| Suppliers | 440/4 | €10,964 | €11,776 | +€812 | +7.4% |
| Taxes, remuneration and social security | 45 | €16,089 | €15,694 | -€395 | -2.5% |
| Taxes | 450/3 | €9,295 | €7,195 | -€2,100 | -22.6% |
| Remuneration and social security | 454/9 | €6,794 | €8,499 | +€1,705 | +25.1% |
| Other amounts payable | 47/48 | - | €1,140 | +€1,140 | |
| Turnover | 70 | €283,171 | €296,164 | +€12,993 | +4.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €266,298 | €274,152 | +€7,854 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,181 | €14,181 | = | 0.0% |
| Other operating charges | 640/8 | €1,094 | €4,014 | +€2,920 | +267% |
| Gross operating margin | 9900 | €33,996 | €37,459 | +€3,464 | +10.2% |
| Operating profit (loss) | 9901 | €18,721 | €19,264 | +€544 | +2.9% |
| Financial income | 75/76B | €126 | - | -€126 | |
| Recurring financial income | 75 | €126 | - | -€126 | |
| Financial charges | 65/66B | €6,742 | €6,380 | -€362 | -5.4% |
| Recurring financial charges | 65 | €6,742 | €6,380 | -€362 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €12,104 | €12,884 | +€780 | +6.4% |
| Income taxes | 67/77 | €7,701 | €3,951 | -€3,750 | -48.7% |
| Profit (loss) for the period | 9904 | €4,403 | €8,933 | +€4,530 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €4,403 | €8,933 | +€4,530 | +103% |
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 20 October 2026 via checked.be.