HAMMERNET: 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.
HAMMERNET
Largest movements
- Tangible fixed assets -€38,363
down €38,363 (-100.0%), from €38,363 to €0
of which Furniture and vehicles: -€31,866
- Receivables within one year +€20,299
up €20,299 (+118.3%), from €17,153 to €37,452
of which Other amounts receivable: +€37,179
- Cash -€17,680
down €17,680 (-18.3%), from €96,826 to €79,147
- Deferred charges and accrued income -€1,923
down €1,923 (-94.4%), from €2,038 to €114
- Tax, wage and social debts -€21,663
down €21,663 (-86.4%), from €25,060 to €3,397
of which Taxes: -€19,963
- Reserves -€14,861
down €14,861 (-11.7%), from €126,632 to €111,770
- Gross operating margin -€82,043
down €82,043 (-98.7%), from €83,164 to €1,121
- Taxes -€14,871
down €14,871 (-98.6%), from €15,078 to €207
- Depreciation -€9,518
down €9,518 (-100.0%), from €9,518 to €0
- Financial charges -€1,115
down €1,115 (-80.3%), from €1,388 to €273
From the 2024 result to the 2026 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,379 | €116,713 | -€37,666 | -24.4% |
| Fixed assets | 21/28 | €38,363 | €0 | -€38,363 | -100.0% |
| Tangible fixed assets | 22/27 | €38,363 | €0 | -€38,363 | -100.0% |
| Plant, machinery and equipment | 23 | €6,496 | €0 | -€6,496 | -100.0% |
| Furniture and vehicles | 24 | €31,866 | €0 | -€31,866 | -100.0% |
| Current assets | 29/58 | €116,016 | €116,713 | +€696 | +0.6% |
| Amounts receivable within one year | 40/41 | €17,153 | €37,452 | +€20,299 | +118.3% |
| Trade receivables | 40 | €16,880 | €0 | -€16,880 | -100.0% |
| Other amounts receivable | 41 | €273 | €37,452 | +€37,179 | +13609.0% |
| Cash at bank and in hand | 54/58 | €96,826 | €79,147 | -€17,680 | -18.3% |
| Deferred charges and accrued income | 490/1 | €2,038 | €114 | -€1,923 | -94.4% |
| Total equity and liabilities | 10/49 | €154,379 | €116,713 | -€37,666 | -24.4% |
| Equity | 10/15 | €127,632 | €112,770 | -€14,861 | -11.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €126,632 | €111,770 | -€14,861 | -11.7% |
| Distributable reserves | 133 | €126,632 | €111,770 | -€14,861 | -11.7% |
| Amounts payable | 17/49 | €26,747 | €3,942 | -€22,805 | -85.3% |
| Amounts payable within one year | 42/48 | €26,653 | €3,877 | -€22,776 | -85.5% |
| Trade debts | 44 | €1,593 | €450 | -€1,143 | -71.7% |
| Suppliers | 440/4 | €1,593 | €450 | -€1,143 | -71.7% |
| Taxes, remuneration and social security | 45 | €25,060 | €3,397 | -€21,663 | -86.4% |
| Taxes | 450/3 | €23,360 | €3,397 | -€19,963 | -85.5% |
| Remuneration and social security | 454/9 | €1,700 | €0 | -€1,700 | -100.0% |
| Other amounts payable | 47/48 | €0 | €29 | +€29 | |
| Accrued charges and deferred income | 492/3 | €94 | €65 | -€29 | -30.6% |
| Non-recurring operating income | 76A | - | €32 | +€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,518 | €0 | -€9,518 | -100.0% |
| Other operating charges | 640/8 | €209 | €728 | +€519 | +247.7% |
| Non-recurring operating charges | 66A | - | €15,355 | +€15,355 | |
| Gross operating margin | 9900 | €83,164 | €1,121 | -€82,043 | -98.7% |
| Operating profit (loss) | 9901 | €73,437 | -€14,962 | -€88,399 | |
| Financial income | 75/76B | €7 | €580 | +€574 | +8252.1% |
| Recurring financial income | 75 | €7 | €580 | +€574 | +8252.1% |
| Financial charges | 65/66B | €1,388 | €273 | -€1,115 | -80.3% |
| Recurring financial charges | 65 | €1,388 | €273 | -€1,115 | -80.3% |
| Profit (loss) for the period before taxes | 9903 | €72,056 | -€14,655 | -€86,710 | |
| Income taxes | 67/77 | €15,078 | €207 | -€14,871 | -98.6% |
| Profit (loss) for the period | 9904 | €56,978 | -€14,861 | -€71,839 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,978 | -€14,861 | -€71,839 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.