HAMMURABI: 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.
HAMMURABI
Largest movements
- Receivables within one year +€46,279
up €46,279 (+68.4%), from €67,616 to €113,894
of which Trade receivables: +€113,894
- Deferred charges and accrued income -€19,546
no longer reported in 2025 (was €19,546)
- Tangible fixed assets +€10,000
new in 2025: €10,000
- Profit (loss) carried forward +€60,299
up €60,299, from -€46,261 to €14,038
- Debts after one year -€43,646
no longer reported in 2025 (was €43,646)
- Tax, wage and social debts +€24,433
up €24,433 (+1124.0%), from €2,174 to €26,607
of which Taxes: +€21,433
- Trade debts +€21,277
new in 2025: €21,277
- Advances received -€20,000
no longer reported in 2025 (was €20,000)
- Gross operating margin -€25,085
down €25,085, from €24,079 to -€1,006
- Taxes +€10,394
new in 2025: €10,394
- Depreciation +€10,000
new in 2025: €10,000
- Other operating charges +€994
new in 2025: €994
- Financial charges -€660
no longer reported in 2025 (was €660)
From the 2022 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
A cash bridge needs two consecutive fiscal 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 | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,162 | €124,413 | +€37,251 | +42.7% |
| Fixed assets | 21/28 | - | €10,000 | +€10,000 | |
| Tangible fixed assets | 22/27 | - | €10,000 | +€10,000 | |
| Furniture and vehicles | 24 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €87,162 | €114,413 | +€27,251 | +31.3% |
| Amounts receivable within one year | 40/41 | €67,616 | €113,894 | +€46,279 | +68.4% |
| Trade receivables | 40 | - | €113,894 | +€113,894 | |
| Other amounts receivable | 41 | €67,616 | - | -€67,616 | |
| Cash at bank and in hand | 54/58 | €1 | €518 | +€518 | +103566.0% |
| Deferred charges and accrued income | 490/1 | €19,546 | - | -€19,546 | |
| Total equity and liabilities | 10/49 | €87,162 | €124,413 | +€37,251 | +42.7% |
| Equity | 10/15 | -€12,738 | €47,561 | +€60,299 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Outside capital | 11 | €30,000 | - | -€30,000 | |
| Other | 1109/19 | €30,000 | - | -€30,000 | |
| Reserves | 13 | €3,524 | €3,524 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €524 | €524 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,261 | €14,038 | +€60,299 | |
| Amounts payable | 17/49 | €99,900 | €76,851 | -€23,048 | -23.1% |
| Amounts payable after more than one year | 17 | €43,646 | - | -€43,646 | |
| Other amounts payable | 178/9 | €43,646 | - | -€43,646 | |
| Amounts payable within one year | 42/48 | €56,254 | €76,851 | +€20,598 | +36.6% |
| Trade debts | 44 | - | €21,277 | +€21,277 | |
| Suppliers | 440/4 | - | €21,277 | +€21,277 | |
| Advances received on contracts in progress | 46 | €20,000 | - | -€20,000 | |
| Taxes, remuneration and social security | 45 | €2,174 | €26,607 | +€24,433 | +1124.0% |
| Taxes | 450/3 | €2,174 | €23,607 | +€21,433 | +986.0% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €34,080 | €28,968 | -€5,112 | -15.0% |
| Non-recurring operating income | 76A | €24,533 | - | -€24,533 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,000 | +€10,000 | |
| Other operating charges | 640/8 | - | €994 | +€994 | |
| Gross operating margin | 9900 | €24,079 | -€1,006 | -€25,085 | |
| Operating profit (loss) | 9901 | €24,079 | -€11,999 | -€36,078 | |
| Financial income | 75/76B | - | €454 | +€454 | |
| Recurring financial income | 75 | - | €454 | +€454 | |
| Non-recurring financial income | 76B | - | €454 | +€454 | |
| Financial charges | 65/66B | €660 | - | -€660 | |
| Recurring financial charges | 65 | €660 | - | -€660 | |
| Profit (loss) for the period before taxes | 9903 | €23,419 | -€11,545 | -€34,964 | |
| Income taxes | 67/77 | - | €10,394 | +€10,394 | |
| Profit (loss) for the period | 9904 | €23,419 | -€21,940 | -€45,358 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,419 | -€21,940 | -€45,358 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.