Hammens Solutions: 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.
Hammens Solutions
Largest movements
- Cash +€54,852
up €54,852 (+149%), from €36,818 to €91,670
mainly Current investments (+€50,000) and Depreciation (+€22,921)
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Tangible fixed assets -€20,982
down €20,982 (-25.9%), from €80,906 to €59,924
- Reserves -€25,163
down €25,163 (-27.5%), from €91,410 to €66,247
- Other debts +€21,322
up €21,322 (+1,152%), from €1,850 to €23,172
- Debts after one year -€17,236
down €17,236 (-32.9%), from €52,448 to €35,212
- Trade debts +€3,644
up €3,644 (+274%), from €1,331 to €4,975
- Gross operating margin -€4,136
down €4,136 (-6.9%), from €60,084 to €55,948
- Other operating charges +€844
up €844 (+413%), from €204 to €1,049
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 | €182,293 | €167,076 | -€15,217 | -8.3% |
| Fixed assets | 21/28 | €80,906 | €59,924 | -€20,982 | -25.9% |
| Tangible fixed assets | 22/27 | €80,906 | €59,924 | -€20,982 | -25.9% |
| Furniture and vehicles | 24 | €80,906 | €59,924 | -€20,982 | -25.9% |
| Current assets | 29/58 | €101,388 | €107,152 | +€5,765 | +5.7% |
| Amounts receivable within one year | 40/41 | €12,342 | €13,134 | +€792 | +6.4% |
| Trade receivables | 40 | €12,342 | €13,068 | +€726 | +5.9% |
| Other amounts receivable | 41 | - | €66 | +€66 | |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €36,818 | €91,670 | +€54,852 | +149% |
| Deferred charges and accrued income | 490/1 | €2,227 | €2,348 | +€121 | +5.4% |
| Total equity and liabilities | 10/49 | €182,293 | €167,076 | -€15,217 | -8.3% |
| Equity | 10/15 | €94,410 | €69,247 | -€25,163 | -26.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €91,410 | €66,247 | -€25,163 | -27.5% |
| Distributable reserves | 133 | €91,410 | €66,247 | -€25,163 | -27.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €87,884 | €97,830 | +€9,946 | +11.3% |
| Amounts payable after more than one year | 17 | €52,448 | €35,212 | -€17,236 | -32.9% |
| Financial debts | 170/4 | €52,448 | €35,212 | -€17,236 | -32.9% |
| Amounts payable within one year | 42/48 | €35,087 | €62,286 | +€27,199 | +77.5% |
| Current portion of amounts payable after more than one year | 42 | €16,500 | €17,236 | +€736 | +4.5% |
| Trade debts | 44 | €1,331 | €4,975 | +€3,644 | +274% |
| Suppliers | 440/4 | €1,331 | €4,975 | +€3,644 | +274% |
| Taxes, remuneration and social security | 45 | €15,406 | €16,903 | +€1,497 | +9.7% |
| Taxes | 450/3 | €13,506 | €15,003 | +€1,497 | +11.1% |
| Remuneration and social security | 454/9 | €1,900 | €1,900 | = | 0.0% |
| Other amounts payable | 47/48 | €1,850 | €23,172 | +€21,322 | +1,152% |
| Accrued charges and deferred income | 492/3 | €349 | €332 | -€17 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,622 | €22,921 | +€299 | +1.3% |
| Other operating charges | 640/8 | €204 | €1,049 | +€844 | +413% |
| Gross operating margin | 9900 | €60,084 | €55,948 | -€4,136 | -6.9% |
| Operating profit (loss) | 9901 | €37,257 | €31,978 | -€5,279 | -14.2% |
| Financial income | 75/76B | €1 | €521 | +€520 | +96,343% |
| Recurring financial income | 75 | €1 | €521 | +€520 | +96,343% |
| Financial charges | 65/66B | €3,705 | €3,199 | -€506 | -13.7% |
| Recurring financial charges | 65 | €3,705 | €3,199 | -€506 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €33,552 | €29,300 | -€4,253 | -12.7% |
| Income taxes | 67/77 | €8,390 | €8,000 | -€390 | -4.6% |
| Profit (loss) for the period | 9904 | €25,163 | €21,300 | -€3,863 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,163 | €21,300 | -€3,863 | -15.4% |
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 17 October 2026 via checked.be.