HAMLAND: 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.
HAMLAND
Largest movements
- Deferred charges and accrued income +€104,030
up €104,030 (+2284.9%), from €4,553 to €108,583
- Tangible fixed assets +€81,954
up €81,954 (+3.1%), from €2.7m to €2.8m
of which Furniture and vehicles: +€68,898
- Reserves +€145,904
up €145,904 (+22.2%), from €657,682 to €803,586
of which Distributable reserves: +€151,366
- Other debts +€103,765
up €103,765 (+7.1%), from €1.5m to €1.6m
- Debts after one year -€89,231
down €89,231 (-6.3%), from €1.4m to €1.3m
- Tax, wage and social debts +€49,332
up €49,332 (+52.7%), from €93,553 to €142,885
of which Taxes: +€26,533
- Gross operating margin +€136,551
up €136,551 (+26.7%), from €511,358 to €647,910
- Staff costs +€56,523
up €56,523 (+56.1%), from €100,766 to €157,289
- Depreciation +€22,600
up €22,600 (+30.9%), from €73,051 to €95,651
- Taxes +€19,941
up €19,941 (+31.8%), from €62,755 to €82,696
- Financial charges -€10,522
down €10,522 (-10.7%), from €97,980 to €87,457
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 | €4,679,988 | €4,876,145 | +€196,156 | +4.2% |
| Fixed assets | 21/28 | €4,600,435 | €4,682,389 | +€81,954 | +1.8% |
| Tangible fixed assets | 22/27 | €2,677,472 | €2,759,426 | +€81,954 | +3.1% |
| Land and buildings | 22 | €2,677,472 | €2,690,528 | +€13,057 | +0.5% |
| Furniture and vehicles | 24 | - | €68,898 | +€68,898 | |
| Financial fixed assets | 28 | €1,922,963 | €1,922,963 | = | 0.0% |
| Current assets | 29/58 | €79,554 | €193,756 | +€114,202 | +143.6% |
| Amounts receivable within one year | 40/41 | €9,376 | €8,006 | -€1,370 | -14.6% |
| Trade receivables | 40 | €9,376 | €8,006 | -€1,370 | -14.6% |
| Cash at bank and in hand | 54/58 | €65,625 | €77,167 | +€11,542 | +17.6% |
| Deferred charges and accrued income | 490/1 | €4,553 | €108,583 | +€104,030 | +2284.9% |
| Total equity and liabilities | 10/49 | €4,679,988 | €4,876,145 | +€196,156 | +4.2% |
| Equity | 10/15 | €1,385,450 | €1,531,353 | +€145,904 | +10.5% |
| Contributions | 10/11 | €706,669 | €706,669 | = | 0.0% |
| Capital | 10 | €706,664 | €706,664 | = | 0.0% |
| Issued capital | 100 | €709,863 | €709,863 | = | 0.0% |
| Uncalled capital | 101 | €3,198 | €3,198 | = | 0.0% |
| Outside capital | 11 | €4 | €4 | = | 0.0% |
| Share premium | 1100/10 | €4 | €4 | = | 0.0% |
| Reserves | 13 | €657,682 | €803,586 | +€145,904 | +22.2% |
| Non-distributable reserves | 130/1 | €70,986 | €70,986 | = | 0.0% |
| Legal reserve | 130 | €70,986 | €70,986 | = | 0.0% |
| Tax-exempt reserves | 132 | €184,002 | €178,540 | -€5,462 | -3.0% |
| Distributable reserves | 133 | €402,695 | €554,060 | +€151,366 | +37.6% |
| Profit (loss) carried forward | 14 | €21,098 | €21,098 | = | 0.0% |
| Provisions and deferred taxes | 16 | €61,334 | €59,513 | -€1,821 | -3.0% |
| Deferred taxes | 168 | €61,334 | €59,513 | -€1,821 | -3.0% |
| Amounts payable | 17/49 | €3,233,205 | €3,285,278 | +€52,073 | +1.6% |
| Amounts payable after more than one year | 17 | €1,408,666 | €1,319,435 | -€89,231 | -6.3% |
| Financial debts | 170/4 | €1,408,666 | €1,319,435 | -€89,231 | -6.3% |
| Amounts payable within one year | 42/48 | €1,807,029 | €1,953,021 | +€145,992 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €209,442 | €224,440 | +€14,998 | +7.2% |
| Trade debts | 44 | €51,064 | €28,962 | -€22,103 | -43.3% |
| Suppliers | 440/4 | €51,064 | €28,962 | -€22,103 | -43.3% |
| Taxes, remuneration and social security | 45 | €93,553 | €142,885 | +€49,332 | +52.7% |
| Taxes | 450/3 | €76,549 | €103,083 | +€26,533 | +34.7% |
| Remuneration and social security | 454/9 | €17,004 | €39,802 | +€22,798 | +134.1% |
| Other amounts payable | 47/48 | €1,452,970 | €1,556,734 | +€103,765 | +7.1% |
| Accrued charges and deferred income | 492/3 | €17,510 | €12,822 | -€4,688 | -26.8% |
| Remuneration, social security and pensions | 62 | €100,766 | €157,289 | +€56,523 | +56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,051 | €95,651 | +€22,600 | +30.9% |
| Other operating charges | 640/8 | €21,526 | €20,915 | -€611 | -2.8% |
| Gross operating margin | 9900 | €511,358 | €647,910 | +€136,551 | +26.7% |
| Operating profit (loss) | 9901 | €316,015 | €374,055 | +€58,040 | +18.4% |
| Financial income | 75/76B | €0 | €181 | +€181 | +181120.0% |
| Recurring financial income | 75 | €0 | €181 | +€181 | +181120.0% |
| Financial charges | 65/66B | €97,980 | €87,457 | -€10,522 | -10.7% |
| Recurring financial charges | 65 | €97,980 | €87,457 | -€10,522 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €218,036 | €286,779 | +€68,743 | +31.5% |
| Transfer from deferred taxes | 780 | €1,922 | €1,821 | -€101 | -5.3% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €62,755 | €82,696 | +€19,941 | +31.8% |
| Profit (loss) for the period | 9904 | €157,202 | €205,904 | +€48,702 | +31.0% |
| Transfer from tax-exempt reserves | 789 | €5,765 | €5,462 | -€304 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €162,968 | €211,366 | +€48,398 | +29.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.