HAMOSS: 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.
HAMOSS
Largest movements
- Tangible fixed assets +€7,900
up €7,900 (+1531.0%), from €516 to €8,416
of which Furniture and vehicles: +€8,308
- Cash +€3,584
up €3,584 (+45.9%), from €7,801 to €11,385
mainly Trade debts (+€10,317) and Advances received (+€5,000)
- Receivables after one year +€2,933
up €2,933 (+5.6%), from €52,388 to €55,321
- Receivables within one year +€2,295
up €2,295 (+59.0%), from €3,891 to €6,186
- Trade debts +€10,317
up €10,317 (+113.3%), from €9,106 to €19,423
- Advances received +€5,000
up €5,000 (+83.5%), from €5,990 to €10,990
- Tax, wage and social debts -€4,277
down €4,277 (-12.8%), from €33,483 to €29,206
of which Remuneration and social security: -€7,251
- Profit (loss) carried forward +€3,172
up €3,172 (+53.9%), from €5,887 to €9,059
- Other debts +€2,500
up €2,500 (+38.5%), from €6,500 to €9,000
- Gross operating margin -€9,354
down €9,354 (-8.5%), from €109,769 to €100,415
- Taxes +€3,976
up €3,976 (+231.7%), from €1,716 to €5,692
- Staff costs -€3,273
down €3,273 (-3.5%), from €94,597 to €91,324
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.
Cash bridge derived
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 | €64,966 | €81,678 | +€16,712 | +25.7% |
| Fixed assets | 21/28 | €886 | €8,786 | +€7,900 | +891.6% |
| Tangible fixed assets | 22/27 | €516 | €8,416 | +€7,900 | +1531.0% |
| Plant, machinery and equipment | 23 | €516 | €108 | -€408 | -79.1% |
| Furniture and vehicles | 24 | - | €8,308 | +€8,308 | |
| Financial fixed assets | 28 | €370 | €370 | = | 0.0% |
| Current assets | 29/58 | €64,080 | €72,892 | +€8,812 | +13.8% |
| Amounts receivable after more than one year | 29 | €52,388 | €55,321 | +€2,933 | +5.6% |
| Other amounts receivable | 291 | €52,388 | €55,321 | +€2,933 | +5.6% |
| Amounts receivable within one year | 40/41 | €3,891 | €6,186 | +€2,295 | +59.0% |
| Trade receivables | 40 | €3,891 | €6,186 | +€2,295 | +59.0% |
| Cash at bank and in hand | 54/58 | €7,801 | €11,385 | +€3,584 | +45.9% |
| Total equity and liabilities | 10/49 | €64,966 | €81,678 | +€16,712 | +25.7% |
| Equity | 10/15 | €9,887 | €13,059 | +€3,172 | +32.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,887 | €9,059 | +€3,172 | +53.9% |
| Amounts payable | 17/49 | €55,079 | €68,619 | +€13,540 | +24.6% |
| Amounts payable within one year | 42/48 | €55,079 | €68,619 | +€13,540 | +24.6% |
| Trade debts | 44 | €9,106 | €19,423 | +€10,317 | +113.3% |
| Suppliers | 440/4 | €9,106 | €19,423 | +€10,317 | +113.3% |
| Advances received on contracts in progress | 46 | €5,990 | €10,990 | +€5,000 | +83.5% |
| Taxes, remuneration and social security | 45 | €33,483 | €29,206 | -€4,277 | -12.8% |
| Taxes | 450/3 | €9,418 | €12,392 | +€2,974 | +31.6% |
| Remuneration and social security | 454/9 | €24,065 | €16,814 | -€7,251 | -30.1% |
| Other amounts payable | 47/48 | €6,500 | €9,000 | +€2,500 | +38.5% |
| Remuneration, social security and pensions | 62 | €94,597 | €91,324 | -€3,273 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,792 | €1,861 | +€69 | +3.9% |
| Other operating charges | 640/8 | €835 | €793 | -€42 | -5.0% |
| Gross operating margin | 9900 | €109,769 | €100,415 | -€9,354 | -8.5% |
| Operating profit (loss) | 9901 | €12,545 | €6,437 | -€6,108 | -48.7% |
| Financial income | 75/76B | €2,222 | €2,933 | +€711 | +32.0% |
| Recurring financial income | 75 | €2,222 | €2,933 | +€711 | +32.0% |
| Financial charges | 65/66B | €1,251 | €506 | -€745 | -59.6% |
| Recurring financial charges | 65 | €1,251 | €506 | -€745 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | €13,516 | €8,864 | -€4,652 | -34.4% |
| Income taxes | 67/77 | €1,716 | €5,692 | +€3,976 | +231.7% |
| Profit (loss) for the period | 9904 | €11,800 | €3,172 | -€8,628 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,800 | €3,172 | -€8,628 | -73.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.