HAMONT FIT: 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.
HAMONT FIT
Largest movements
- Tangible fixed assets -€37,851
down €37,851 (-41.3%), from €91,715 to €53,864
- Cash +€29,312
up €29,312 (+30.4%), from €96,371 to €125,682
mainly Net result for the year (+€53,030) and Depreciation (+€43,256)
- Receivables within one year -€14,726
down €14,726 (-98.1%), from €15,010 to €284
- Intangible fixed assets -€4,000
down €4,000 (-44.5%), from €8,995 to €4,995
- Debts after one year -€17,901
down €17,901 (-29.4%), from €60,841 to €42,940
- Tax, wage and social debts -€14,979
down €14,979 (-87.5%), from €17,119 to €2,140
- Other debts +€11,313
new in 2025: €11,313
- Reserves -€6,970
down €6,970 (-6.7%), from €104,725 to €97,755
- Gross operating margin -€2,212
down €2,212 (-1.9%), from €114,239 to €112,027
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 | €212,091 | €184,826 | -€27,266 | -12.9% |
| Fixed assets | 21/28 | €100,711 | €58,859 | -€41,851 | -41.6% |
| Intangible fixed assets | 21 | €8,995 | €4,995 | -€4,000 | -44.5% |
| Tangible fixed assets | 22/27 | €91,715 | €53,864 | -€37,851 | -41.3% |
| Land and buildings | 22 | €36,724 | €20,404 | -€16,320 | -44.4% |
| Plant, machinery and equipment | 23 | €21,088 | €12,561 | -€8,527 | -40.4% |
| Furniture and vehicles | 24 | €33,903 | €20,899 | -€13,004 | -38.4% |
| Current assets | 29/58 | €111,380 | €125,966 | +€14,586 | +13.1% |
| Amounts receivable within one year | 40/41 | €15,010 | €284 | -€14,726 | -98.1% |
| Other amounts receivable | 41 | €15,010 | €284 | -€14,726 | -98.1% |
| Cash at bank and in hand | 54/58 | €96,371 | €125,682 | +€29,312 | +30.4% |
| Total equity and liabilities | 10/49 | €212,091 | €184,826 | -€27,266 | -12.9% |
| Equity | 10/15 | €114,725 | €107,755 | -€6,970 | -6.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €104,725 | €97,755 | -€6,970 | -6.7% |
| Distributable reserves | 133 | €104,725 | €97,755 | -€6,970 | -6.7% |
| Amounts payable | 17/49 | €97,366 | €77,071 | -€20,295 | -20.8% |
| Amounts payable after more than one year | 17 | €60,841 | €42,940 | -€17,901 | -29.4% |
| Financial debts | 170/4 | €60,841 | €42,940 | -€17,901 | -29.4% |
| Amounts payable within one year | 42/48 | €36,525 | €34,131 | -€2,394 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €17,607 | €17,901 | +€294 | +1.7% |
| Trade debts | 44 | €1,799 | €2,777 | +€978 | +54.4% |
| Suppliers | 440/4 | €1,799 | €2,777 | +€978 | +54.4% |
| Taxes, remuneration and social security | 45 | €17,119 | €2,140 | -€14,979 | -87.5% |
| Taxes | 450/3 | €17,119 | €2,140 | -€14,979 | -87.5% |
| Other amounts payable | 47/48 | - | €11,313 | +€11,313 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,883 | €43,256 | +€373 | +0.9% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €114,239 | €112,027 | -€2,212 | -1.9% |
| Operating profit (loss) | 9901 | €70,907 | €68,309 | -€2,598 | -3.7% |
| Financial income | 75/76B | €864 | €7 | -€856 | -99.2% |
| Recurring financial income | 75 | €864 | €7 | -€856 | -99.2% |
| Financial charges | 65/66B | €1,683 | €1,407 | -€276 | -16.4% |
| Recurring financial charges | 65 | €1,683 | €1,407 | -€276 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €70,087 | €66,909 | -€3,178 | -4.5% |
| Income taxes | 67/77 | €14,495 | €13,879 | -€616 | -4.2% |
| Profit (loss) for the period | 9904 | €55,592 | €53,030 | -€2,562 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €55,592 | €53,030 | -€2,562 | -4.6% |
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 21 October 2026 via checked.be.