HAMORHI CONSULTING: 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.
HAMORHI CONSULTING
Largest movements
- Receivables within one year -€62,576
down €62,576 (-57.8%), from €108,307 to €45,731
of which Other amounts receivable: -€62,576
- Cash -€18,777
down €18,777 (-26.7%), from €70,447 to €51,670
mainly Contributions, distributions and other (-€60,976) and Trade debts (-€30,748)
- Profit (loss) carried forward -€67,879
down €67,879 (-49.3%), from €137,625 to €69,747
- Trade debts -€30,748
down €30,748 (-98.1%), from €31,345 to €597
- Tax, wage and social debts +€17,274
up €17,274 (+324%), from €5,324 to €22,598
- Financial charges +€49,993
up €49,993 (+96,011%), from €52 to €50,045
of which Non-recurring financial charges: +€50,000
- Gross operating margin +€14,151
up €14,151 (+40.2%), from €35,231 to €49,382
- Other operating charges -€5,291
down €5,291 (-83.9%), from €6,304 to €1,013
- Taxes +€4,594
up €4,594 (+152%), from €3,018 to €7,612
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 | €182,354 | €101,001 | -€81,353 | -44.6% |
| Fixed assets | 21/28 | €3,600 | €3,600 | = | 0.0% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €178,754 | €97,401 | -€81,353 | -45.5% |
| Amounts receivable within one year | 40/41 | €108,307 | €45,731 | -€62,576 | -57.8% |
| Trade receivables | 40 | €7,700 | €7,700 | = | 0.0% |
| Other amounts receivable | 41 | €100,607 | €38,031 | -€62,576 | -62.2% |
| Cash at bank and in hand | 54/58 | €70,447 | €51,670 | -€18,777 | -26.7% |
| Total equity and liabilities | 10/49 | €182,354 | €101,001 | -€81,353 | -44.6% |
| Equity | 10/15 | €145,685 | €77,807 | -€67,879 | -46.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,625 | €69,747 | -€67,879 | -49.3% |
| Amounts payable | 17/49 | €36,669 | €23,195 | -€13,474 | -36.7% |
| Amounts payable within one year | 42/48 | €36,669 | €23,195 | -€13,474 | -36.7% |
| Trade debts | 44 | €31,345 | €597 | -€30,748 | -98.1% |
| Suppliers | 440/4 | €31,345 | €597 | -€30,748 | -98.1% |
| Taxes, remuneration and social security | 45 | €5,324 | €22,598 | +€17,274 | +324% |
| Taxes | 450/3 | €5,324 | €22,598 | +€17,274 | +324% |
| Other operating charges | 640/8 | €6,304 | €1,013 | -€5,291 | -83.9% |
| Gross operating margin | 9900 | €35,231 | €49,382 | +€14,151 | +40.2% |
| Operating profit (loss) | 9901 | €28,928 | €48,369 | +€19,441 | +67.2% |
| Financial income | 75/76B | €2,743 | €2,385 | -€358 | -13.0% |
| Recurring financial income | 75 | €2,743 | €2,385 | -€358 | -13.0% |
| Financial charges | 65/66B | €52 | €50,045 | +€49,993 | +96,011% |
| Recurring financial charges | 65 | €52 | €45 | -€7 | -13.6% |
| Non-recurring financial charges | 66B | - | €50,000 | +€50,000 | |
| Profit (loss) for the period before taxes | 9903 | €31,619 | €709 | -€30,910 | -97.8% |
| Income taxes | 67/77 | €3,018 | €7,612 | +€4,594 | +152% |
| Profit (loss) for the period | 9904 | €28,601 | -€6,903 | -€35,503 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,601 | -€6,903 | -€35,503 |
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 31 October 2026 via checked.be.