Hampert Pierre: 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.
What changed
Hampert Pierre
NACE 47.812, Retail trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€30,179
2024 · €144,009-€113,830
Equity
€889,040
2024 · €859,858+€29,182
Cash
€102,165
2024 · €64,580+€37,586
Balance sheet total
€4.0m
2024 · €3.2m+€769,588
Largest movements
Assets
- Tangible fixed assets +€852,295
up €852,295 (+251%), from €339,246 to €1.2m
of which Land and buildings: +€828,724
- Stocks and contracts -€151,899
down €151,899 (-7.3%), from €2.1m to €1.9m
Equity and liabilities
- Debts after one year +€719,503
up €719,503 (+266%), from €270,985 to €990,487
- Short-term financial debts +€101,063
up €101,063 (+17.9%), from €564,251 to €665,314
- Trade debts -€88,745
down €88,745 (-7.2%), from €1.2m to €1.2m
- Current portion of long-term debt +€57,675
up €57,675 (+113%), from €51,008 to €108,683
- Tax, wage and social debts -€44,702
down €44,702 (-25.8%), from €173,039 to €128,337
of which Taxes: -€45,064
Income statement
- Gross operating margin -€342,454
down €342,454 (-61.4%), from €557,616 to €215,162
- Write-downs -€251,567
down €251,567, from €106,149 to -€145,418
- Financial charges +€36,874
up €36,874 (+77.9%), from €47,345 to €84,218
- Taxes -€36,741
down €36,741 (-98.6%), from €37,255 to €514
- Staff costs +€14,653
up €14,653 (+7.4%), from €196,684 to €211,337
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.
Result 2024
€144,009
Gross operating margin
-€342,454
Staff costs
-€14,653
Depreciation
-€7,485
Write-downs
+€251,567
Other operating charges
-€967
Financial income
+€293
Financial charges
-€36,874
Taxes
+€36,741
Result 2025
€30,179
raises the resultlowers the result
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.
From operations
+€63,100
Investment
-€902,757
Financing
+€877,243
Cash 2024
€64,580
From operations (derived)
+€63,100
Net result for the year
+€30,179
Depreciation
+€50,463
Stocks and contracts
+€151,899
Receivables within one year
-€31,961
Smaller working-capital items
+€2,041
Trade debts
-€88,745
Tax, wage and social debts
-€44,702
Advances received
-€6,075
Investment (derived)
-€902,757
Investment in fixed assets (net)
-€902,757
Financing
+€877,243
Debts after one year
+€719,503
Current portion of long-term debt
+€57,675
Short-term financial debts
+€101,063
Contributions, distributions and other
-€997
Cash 2025
€102,165
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,246,820 | €4,016,407 | +€769,588 | +23.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €343,886 | €1,196,181 | +€852,295 | +248% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €339,246 | €1,191,541 | +€852,295 | +251% |
| Land and buildings | 22 | €256,621 | €1,085,345 | +€828,724 | +323% |
| Plant, machinery and equipment | 23 | €39,899 | €64,754 | +€24,854 | +62.3% |
| Furniture and vehicles | 24 | €42,726 | €41,443 | -€1,283 | -3.0% |
| Financial fixed assets | 28 | €4,640 | €4,640 | = | 0.0% |
| Current assets | 29/58 | €2,902,933 | €2,820,226 | -€82,707 | -2.8% |
| Stocks and contracts in progress | 3 | €2,087,213 | €1,935,314 | -€151,899 | -7.3% |
| Stocks | 30/36 | €2,087,213 | €1,935,314 | -€151,899 | -7.3% |
| Amounts receivable within one year | 40/41 | €749,965 | €781,925 | +€31,961 | +4.3% |
| Trade receivables | 40 | €594,236 | €619,484 | +€25,248 | +4.2% |
| Other amounts receivable | 41 | €155,729 | €162,442 | +€6,713 | +4.3% |
| Cash at bank and in hand | 54/58 | €64,580 | €102,165 | +€37,586 | +58.2% |
| Deferred charges and accrued income | 490/1 | €1,176 | €822 | -€354 | -30.1% |
| Total equity and liabilities | 10/49 | €3,246,820 | €4,016,407 | +€769,588 | +23.7% |
| Equity | 10/15 | €859,858 | €889,040 | +€29,182 | +3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €844,684 | €874,863 | +€30,179 | +3.6% |
| Distributable reserves | 133 | €844,684 | €874,863 | +€30,179 | +3.6% |
| Investment grants | 15 | €8,974 | €7,977 | -€997 | -11.1% |
| Amounts payable | 17/49 | €2,386,961 | €3,127,367 | +€740,406 | +31.0% |
| Amounts payable after more than one year | 17 | €270,985 | €990,487 | +€719,503 | +266% |
| Financial debts | 170/4 | €270,985 | €990,487 | +€719,503 | +266% |
| Amounts payable within one year | 42/48 | €2,115,976 | €2,136,880 | +€20,903 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €51,008 | €108,683 | +€57,675 | +113% |
| Financial debts | 43 | €564,251 | €665,314 | +€101,063 | +17.9% |
| Credit institutions | 430/8 | €564,251 | €665,314 | +€101,063 | +17.9% |
| Trade debts | 44 | €1,239,691 | €1,150,946 | -€88,745 | -7.2% |
| Suppliers | 440/4 | €1,239,691 | €1,150,946 | -€88,745 | -7.2% |
| Advances received on contracts in progress | 46 | €62,750 | €56,675 | -€6,075 | -9.7% |
| Taxes, remuneration and social security | 45 | €173,039 | €128,337 | -€44,702 | -25.8% |
| Taxes | 450/3 | €141,433 | €96,369 | -€45,064 | -31.9% |
| Remuneration and social security | 454/9 | €31,606 | €31,968 | +€362 | +1.1% |
| Other amounts payable | 47/48 | €25,237 | €26,924 | +€1,687 | +6.7% |
| Non-recurring operating income | 76A | €6,449 | €6,189 | -€260 | -4.0% |
| Remuneration, social security and pensions | 62 | €196,684 | €211,337 | +€14,653 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,978 | €50,463 | +€7,485 | +17.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €106,149 | -€145,418 | -€251,567 | |
| Other operating charges | 640/8 | €4,503 | €5,470 | +€967 | +21.5% |
| Gross operating margin | 9900 | €557,616 | €215,162 | -€342,454 | -61.4% |
| Operating profit (loss) | 9901 | €207,302 | €93,311 | -€113,991 | -55.0% |
| Financial income | 75/76B | €21,307 | €21,600 | +€293 | +1.4% |
| Recurring financial income | 75 | €21,307 | €21,600 | +€293 | +1.4% |
| Financial charges | 65/66B | €47,345 | €84,218 | +€36,874 | +77.9% |
| Recurring financial charges | 65 | €47,345 | €84,218 | +€36,874 | +77.9% |
| Profit (loss) for the period before taxes | 9903 | €181,264 | €30,693 | -€150,571 | -83.1% |
| Income taxes | 67/77 | €37,255 | €514 | -€36,741 | -98.6% |
| Profit (loss) for the period | 9904 | €144,009 | €30,179 | -€113,830 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €144,009 | €30,179 | -€113,830 | -79.0% |
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 13 October 2026 via checked.be.