Hamou-Arnhem: 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.
Hamou-Arnhem
Largest movements
- Receivables within one year +€5,457
up €5,457 (+5.3%), from €102,734 to €108,191
of which Other amounts receivable: +€14,600
- Tangible fixed assets -€4,015
down €4,015 (-61.3%), from €6,550 to €2,535
- Cash +€2,846
up €2,846 (+44.4%), from €6,405 to €9,251
mainly Net result for the year (+€16,373) and Tax, wage and social debts (+€15,386)
- Trade debts -€17,768
down €17,768 (-93.5%), from €19,009 to €1,241
- Profit (loss) carried forward +€16,373
up €16,373 (+39.5%), from €41,489 to €57,863
- Tax, wage and social debts +€15,386
up €15,386 (+80.4%), from €19,139 to €34,525
- Advances received -€11,092
no longer reported in 2025 (was €11,092)
- Short-term financial debts -€3,405
down €3,405 (-74.2%), from €4,590 to €1,185
- Gross operating margin -€24,023
down €24,023 (-48.3%), from €49,788 to €25,765
- Taxes -€7,746
down €7,746 (-55.8%), from €13,890 to €6,144
- Other operating charges -€2,054
down €2,054 (-44.8%), from €4,581 to €2,527
- Depreciation +€1,835
up €1,835 (+62.8%), from €2,923 to €4,758
- Financial income +€1,606
up €1,606 (+41.9%), from €3,832 to €5,438
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 | €120,121 | €124,408 | +€4,288 | +3.6% |
| Fixed assets | 21/28 | €10,982 | €6,967 | -€4,015 | -36.6% |
| Tangible fixed assets | 22/27 | €6,550 | €2,535 | -€4,015 | -61.3% |
| Furniture and vehicles | 24 | €6,550 | €2,535 | -€4,015 | -61.3% |
| Financial fixed assets | 28 | €4,432 | €4,432 | = | 0.0% |
| Current assets | 29/58 | €109,139 | €117,441 | +€8,303 | +7.6% |
| Amounts receivable within one year | 40/41 | €102,734 | €108,191 | +€5,457 | +5.3% |
| Trade receivables | 40 | €9,167 | €24 | -€9,143 | -99.7% |
| Other amounts receivable | 41 | €93,567 | €108,167 | +€14,600 | +15.6% |
| Cash at bank and in hand | 54/58 | €6,405 | €9,251 | +€2,846 | +44.4% |
| Total equity and liabilities | 10/49 | €120,121 | €124,408 | +€4,288 | +3.6% |
| Equity | 10/15 | €60,089 | €76,463 | +€16,373 | +27.2% |
| 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 | €41,489 | €57,863 | +€16,373 | +39.5% |
| Amounts payable | 17/49 | €60,032 | €47,946 | -€12,086 | -20.1% |
| Amounts payable after more than one year | 17 | €1,644 | €1,644 | = | 0.0% |
| Financial debts | 170/4 | €1,644 | €1,644 | = | 0.0% |
| Amounts payable within one year | 42/48 | €58,387 | €46,301 | -€12,086 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €4,557 | €7,000 | +€2,443 | +53.6% |
| Financial debts | 43 | €4,590 | €1,185 | -€3,405 | -74.2% |
| Credit institutions | 430/8 | €4,590 | €1,185 | -€3,405 | -74.2% |
| Trade debts | 44 | €19,009 | €1,241 | -€17,768 | -93.5% |
| Suppliers | 440/4 | €19,009 | €1,241 | -€17,768 | -93.5% |
| Advances received on contracts in progress | 46 | €11,092 | - | -€11,092 | |
| Taxes, remuneration and social security | 45 | €19,139 | €34,525 | +€15,386 | +80.4% |
| Taxes | 450/3 | €19,139 | €34,525 | +€15,386 | +80.4% |
| Other amounts payable | 47/48 | - | €2,350 | +€2,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,923 | €4,758 | +€1,835 | +62.8% |
| Other operating charges | 640/8 | €4,581 | €2,527 | -€2,054 | -44.8% |
| Gross operating margin | 9900 | €49,788 | €25,765 | -€24,023 | -48.3% |
| Operating profit (loss) | 9901 | €42,284 | €18,480 | -€23,804 | -56.3% |
| Financial income | 75/76B | €3,832 | €5,438 | +€1,606 | +41.9% |
| Recurring financial income | 75 | €3,832 | €5,438 | +€1,606 | +41.9% |
| Financial charges | 65/66B | €1,669 | €1,400 | -€269 | -16.1% |
| Recurring financial charges | 65 | €1,669 | €1,400 | -€269 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €44,448 | €22,518 | -€21,930 | -49.3% |
| Income taxes | 67/77 | €13,890 | €6,144 | -€7,746 | -55.8% |
| Profit (loss) for the period | 9904 | €30,557 | €16,373 | -€14,184 | -46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,557 | €16,373 | -€14,184 | -46.4% |
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 24 October 2026 via checked.be.