Hamoir 8: 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.
Hamoir 8
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year +€334,494
up €334,494 (+3.8%), from €8.8m to €9.1m
- Profit (loss) carried forward -€210,697
down €210,697 (-38.4%), from -€548,243 to -€758,940
- Trade debts -€101,459
down €101,459 (-62.6%), from €162,032 to €60,573
- Gross operating margin +€287,004
up €287,004, from -€3,468 to €283,536
- Depreciation +€115,766
up €115,766 (+167%), from €69,258 to €185,024
- Other operating charges +€38,264
up €38,264 (+3,148%), from €1,215 to €39,480
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 | €8,677,524 | €8,668,294 | -€9,230 | -0.1% |
| Fixed assets | 21/28 | €8,581,809 | €8,601,002 | +€19,192 | +0.2% |
| Intangible fixed assets | 21 | - | €653 | +€653 | |
| Tangible fixed assets | 22/27 | €8,581,809 | €8,600,349 | +€18,539 | +0.2% |
| Land and buildings | 22 | €8,581,809 | €8,600,349 | +€18,539 | +0.2% |
| Current assets | 29/58 | €95,715 | €67,293 | -€28,422 | -29.7% |
| Amounts receivable within one year | 40/41 | €77,391 | €49,257 | -€28,135 | -36.4% |
| Trade receivables | 40 | €77,391 | €44,257 | -€33,135 | -42.8% |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €16,334 | €16,034 | -€300 | -1.8% |
| Deferred charges and accrued income | 490/1 | €1,989 | €2,002 | +€13 | +0.6% |
| Total equity and liabilities | 10/49 | €8,677,524 | €8,668,294 | -€9,230 | -0.1% |
| Equity | 10/15 | -€498,243 | -€708,940 | -€210,697 | -42.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€548,243 | -€758,940 | -€210,697 | -38.4% |
| Amounts payable | 17/49 | €9,175,767 | €9,377,234 | +€201,467 | +2.2% |
| Amounts payable after more than one year | 17 | €8,761,089 | €9,095,583 | +€334,494 | +3.8% |
| Financial debts | 170/4 | €8,761,089 | €9,095,583 | +€334,494 | +3.8% |
| Amounts payable within one year | 42/48 | €414,678 | €281,647 | -€133,031 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €210,346 | €215,080 | +€4,734 | +2.3% |
| Trade debts | 44 | €162,032 | €60,573 | -€101,459 | -62.6% |
| Suppliers | 440/4 | €162,032 | €60,573 | -€101,459 | -62.6% |
| Advances received on contracts in progress | 46 | €42,300 | €5,994 | -€36,306 | -85.8% |
| Accrued charges and deferred income | 492/3 | - | €4 | +€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,258 | €185,024 | +€115,766 | +167% |
| Other operating charges | 640/8 | €1,215 | €39,480 | +€38,264 | +3,148% |
| Gross operating margin | 9900 | -€3,468 | €283,536 | +€287,004 | |
| Operating profit (loss) | 9901 | -€73,941 | €59,032 | +€132,973 | |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | €270,107 | €269,757 | -€351 | -0.1% |
| Recurring financial charges | 65 | €270,107 | €269,757 | -€351 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€344,049 | -€210,697 | +€133,352 | +38.8% |
| Profit (loss) for the period | 9904 | -€344,049 | -€210,697 | +€133,352 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€344,049 | -€210,697 | +€133,352 | +38.8% |
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.