Haminga: 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.
Haminga
Largest movements
- Receivables within one year -€889
down €889 (-80.0%), from €1,111 to €222
- Cash -€385
down €385 (-86.3%), from €446 to €61
mainly Net result for the year (-€3,182) and Deferred charges and accrued income (-€336)
- Deferred charges and accrued income +€336
up €336 (+251.0%), from €134 to €470
- Formation expenses -€317
down €317 (-28.2%), from €1,122 to €805
- Tangible fixed assets -€191
down €191 (-48.4%), from €395 to €203
- Profit (loss) carried forward -€3,182
down €3,182 (-24.5%), from -€13,000 to -€16,182
- Other debts +€1,605
up €1,605 (+16.5%), from €9,722 to €11,327
- Trade debts +€267
up €267 (+74.2%), from €360 to €627
- Accrued charges and deferred income -€135
down €135 (-12.0%), from €1,125 to €990
- Gross operating margin +€9,657
up €9,657 (+78.7%), from -€12,278 to -€2,621
- Depreciation -€177
down €177 (-25.9%), from €685 to €508
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 | €3,207 | €1,762 | -€1,445 | -45.1% |
| Formation expenses | 20 | €1,122 | €805 | -€317 | -28.2% |
| Fixed assets | 21/28 | €395 | €203 | -€191 | -48.4% |
| Tangible fixed assets | 22/27 | €395 | €203 | -€191 | -48.4% |
| Furniture and vehicles | 24 | €395 | €203 | -€191 | -48.4% |
| Current assets | 29/58 | €1,691 | €753 | -€937 | -55.4% |
| Amounts receivable within one year | 40/41 | €1,111 | €222 | -€889 | -80.0% |
| Other amounts receivable | 41 | €1,111 | €222 | -€889 | -80.0% |
| Cash at bank and in hand | 54/58 | €446 | €61 | -€385 | -86.3% |
| Deferred charges and accrued income | 490/1 | €134 | €470 | +€336 | +251.0% |
| Total equity and liabilities | 10/49 | €3,207 | €1,762 | -€1,445 | -45.1% |
| Equity | 10/15 | -€8,000 | -€11,182 | -€3,182 | -39.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,000 | -€16,182 | -€3,182 | -24.5% |
| Amounts payable | 17/49 | €11,207 | €12,944 | +€1,737 | +15.5% |
| Amounts payable within one year | 42/48 | €10,082 | €11,954 | +€1,872 | +18.6% |
| Trade debts | 44 | €360 | €627 | +€267 | +74.2% |
| Suppliers | 440/4 | €360 | €627 | +€267 | +74.2% |
| Other amounts payable | 47/48 | €9,722 | €11,327 | +€1,605 | +16.5% |
| Accrued charges and deferred income | 492/3 | €1,125 | €990 | -€135 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €685 | €508 | -€177 | -25.9% |
| Gross operating margin | 9900 | -€12,278 | -€2,621 | +€9,657 | +78.7% |
| Operating profit (loss) | 9901 | -€12,963 | -€3,129 | +€9,834 | +75.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €38 | €54 | +€16 | +43.4% |
| Recurring financial charges | 65 | €38 | €54 | +€16 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,000 | -€3,182 | +€9,818 | +75.5% |
| Profit (loss) for the period | 9904 | -€13,000 | -€3,182 | +€9,818 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,000 | -€3,182 | +€9,818 | +75.5% |
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 29 September 2026 via checked.be.