HAMOIR SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets -€49,203
down €49,203 (-3.0%), from €1.6m to €1.6m
- Trade debts +€83,255
up €83,255 (+35.2%), from €236,348 to €319,603
- Debts after one year -€81,071
down €81,071 (-8.0%), from €1.0m to €928,578
- Other debts -€32,558
down €32,558 (-12.0%), from €272,415 to €239,858
- Gross operating margin -€18,313
down €18,313 (-18.8%), from €97,642 to €79,329
- Taxes -€3,810
down €3,810 (-84.1%), from €4,529 to €719
- Financial charges -€1,502
down €1,502 (-6.7%), from €22,377 to €20,875
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 | €1,630,588 | €1,597,435 | -€33,153 | -2.0% |
| Fixed assets | 21/28 | €1,628,936 | €1,579,734 | -€49,203 | -3.0% |
| Tangible fixed assets | 22/27 | €1,628,936 | €1,579,734 | -€49,203 | -3.0% |
| Land and buildings | 22 | €1,628,936 | €1,579,734 | -€49,203 | -3.0% |
| Current assets | 29/58 | €1,652 | €17,701 | +€16,049 | +972% |
| Amounts receivable within one year | 40/41 | - | €9,842 | +€9,842 | |
| Other amounts receivable | 41 | - | €9,842 | +€9,842 | |
| Cash at bank and in hand | 54/58 | €1,652 | €7,859 | +€6,207 | +376% |
| Total equity and liabilities | 10/49 | €1,630,588 | €1,597,435 | -€33,153 | -2.0% |
| Equity | 10/15 | €28,173 | €28,010 | -€163 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,573 | €9,410 | -€163 | -1.7% |
| Amounts payable | 17/49 | €1,602,415 | €1,569,425 | -€32,990 | -2.1% |
| Amounts payable after more than one year | 17 | €1,009,649 | €928,578 | -€81,071 | -8.0% |
| Financial debts | 170/4 | €1,009,649 | €928,578 | -€81,071 | -8.0% |
| Amounts payable within one year | 42/48 | €592,766 | €640,847 | +€48,081 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €79,509 | €81,071 | +€1,562 | +2.0% |
| Trade debts | 44 | €236,348 | €319,603 | +€83,255 | +35.2% |
| Suppliers | 440/4 | €236,348 | €319,603 | +€83,255 | +35.2% |
| Taxes, remuneration and social security | 45 | €4,493 | €315 | -€4,179 | -93.0% |
| Taxes | 450/3 | €4,493 | €315 | -€4,179 | -93.0% |
| Other amounts payable | 47/48 | €272,415 | €239,858 | -€32,558 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,203 | €49,203 | = | 0.0% |
| Other operating charges | 640/8 | €8,904 | €9,214 | +€310 | +3.5% |
| Gross operating margin | 9900 | €97,642 | €79,329 | -€18,313 | -18.8% |
| Operating profit (loss) | 9901 | €39,536 | €20,912 | -€18,623 | -47.1% |
| Financial income | 75/76B | - | €519 | +€519 | |
| Recurring financial income | 75 | - | €519 | +€519 | |
| Financial charges | 65/66B | €22,377 | €20,875 | -€1,502 | -6.7% |
| Recurring financial charges | 65 | €22,377 | €20,875 | -€1,502 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €17,159 | €556 | -€16,603 | -96.8% |
| Income taxes | 67/77 | €4,529 | €719 | -€3,810 | -84.1% |
| Profit (loss) for the period | 9904 | €12,630 | -€163 | -€12,793 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,630 | -€163 | -€12,793 |
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.