HAMMA SRL: 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.
HAMMA SRL
Largest movements
- Cash +€684
up €684 (+32.4%), from €2,112 to €2,795
mainly Accrued charges and deferred income (+€834) and Tax, wage and social debts (+€600)
- Deferred charges and accrued income +€191
new in 2025: €191
- Other debts -€834
no longer reported in 2025 (was €834)
- Accrued charges and deferred income +€834
new in 2025: €834
- Tax, wage and social debts +€600
new in 2025: €600
- Profit (loss) carried forward +€144
up €144 (+17.6%), from -€821 to -€676
- Trade debts +€130
up €130 (+210.5%), from €62 to €192
- Turnover -€24,991
no longer reported in 2025 (was €24,991)
- Purchases and services -€24,941
no longer reported in 2025 (was €24,941)
- Gross operating margin +€631
up €631 (+1265.4%), from €50 to €681
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 | €2,112 | €2,986 | +€874 | +41.4% |
| Current assets | 29/58 | €2,112 | €2,986 | +€874 | +41.4% |
| Cash at bank and in hand | 54/58 | €2,112 | €2,795 | +€684 | +32.4% |
| Deferred charges and accrued income | 490/1 | - | €191 | +€191 | |
| Total equity and liabilities | 10/49 | €2,112 | €2,986 | +€874 | +41.4% |
| Equity | 10/15 | €1,216 | €1,360 | +€144 | +11.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €36 | €36 | = | 0.0% |
| Non-distributable reserves | 130/1 | €36 | €36 | = | 0.0% |
| Reserves not available under the articles | 1311 | €36 | €36 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€821 | -€676 | +€144 | +17.6% |
| Amounts payable | 17/49 | €896 | €1,626 | +€730 | +81.5% |
| Amounts payable within one year | 42/48 | €896 | €792 | -€104 | -11.6% |
| Trade debts | 44 | €62 | €192 | +€130 | +210.5% |
| Suppliers | 440/4 | €62 | €192 | +€130 | +210.5% |
| Taxes, remuneration and social security | 45 | - | €600 | +€600 | |
| Remuneration and social security | 454/9 | - | €600 | +€600 | |
| Other amounts payable | 47/48 | €834 | - | -€834 | |
| Accrued charges and deferred income | 492/3 | - | €834 | +€834 | |
| Turnover | 70 | €24,991 | - | -€24,991 | |
| Goods, raw materials, services and sundry goods | 60/61 | €24,941 | - | -€24,941 | |
| Other operating charges | 640/8 | €480 | €490 | +€10 | +2.1% |
| Gross operating margin | 9900 | €50 | €681 | +€631 | +1265.4% |
| Operating profit (loss) | 9901 | -€430 | €191 | +€620 | |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€476 | €144 | +€620 | |
| Profit (loss) for the period | 9904 | -€476 | €144 | +€620 | |
| Profit (loss) for the period to be appropriated | 9905 | -€476 | €144 | +€620 |
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 7 October 2026 via checked.be.