HAMPHARMA: 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.
HAMPHARMA
Largest movements
- Tangible fixed assets +€164,709
up €164,709 (+15.9%), from €1.0m to €1.2m
of which Plant, machinery and equipment: +€157,775
- Stocks and contracts +€45,760
up €45,760 (+27.5%), from €166,365 to €212,125
- Debts after one year +€202,868
up €202,868 (+21.3%), from €952,821 to €1.2m
- Other debts -€48,143
down €48,143 (-8.5%), from €567,781 to €519,638
- Current portion of long-term debt +€28,958
up €28,958 (+38.1%), from €76,010 to €104,968
- Trade debts +€21,287
up €21,287 (+21.6%), from €98,439 to €119,727
- Depreciation +€76,251
up €76,251 (+225%), from €33,855 to €110,106
- Other operating charges -€43,747
down €43,747 (-93.1%), from €46,968 to €3,221
- Financial charges +€27,512
up €27,512 (+146%), from €18,817 to €46,330
- Gross operating margin +€18,578
up €18,578 (+3.8%), from €485,382 to €503,961
- Taxes +€17,125
up €17,125 (+194%), from €8,823 to €25,948
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 | €1,749,643 | €1,976,788 | +€227,144 | +13.0% |
| Fixed assets | 21/28 | €1,068,293 | €1,233,002 | +€164,709 | +15.4% |
| Tangible fixed assets | 22/27 | €1,036,547 | €1,201,256 | +€164,709 | +15.9% |
| Land and buildings | 22 | €385,209 | €384,584 | -€626 | -0.2% |
| Plant, machinery and equipment | 23 | €639,370 | €797,144 | +€157,775 | +24.7% |
| Furniture and vehicles | 24 | €11,967 | €19,528 | +€7,561 | +63.2% |
| Financial fixed assets | 28 | €31,746 | €31,746 | = | 0.0% |
| Current assets | 29/58 | €681,351 | €743,786 | +€62,435 | +9.2% |
| Stocks and contracts in progress | 3 | €166,365 | €212,125 | +€45,760 | +27.5% |
| Stocks | 30/36 | €166,365 | €212,125 | +€45,760 | +27.5% |
| Amounts receivable within one year | 40/41 | €206,777 | €209,397 | +€2,620 | +1.3% |
| Trade receivables | 40 | €158,722 | €163,221 | +€4,500 | +2.8% |
| Other amounts receivable | 41 | €48,055 | €46,176 | -€1,880 | -3.9% |
| Cash at bank and in hand | 54/58 | €287,118 | €303,758 | +€16,640 | +5.8% |
| Deferred charges and accrued income | 490/1 | €21,091 | €18,506 | -€2,585 | -12.3% |
| Total equity and liabilities | 10/49 | €1,749,643 | €1,976,788 | +€227,144 | +13.0% |
| Equity | 10/15 | €29,769 | €30,800 | +€1,031 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,169 | €12,200 | +€1,031 | +9.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,169 | €12,200 | +€1,031 | +9.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,719,874 | €1,945,987 | +€226,113 | +13.1% |
| Amounts payable after more than one year | 17 | €952,821 | €1,155,689 | +€202,868 | +21.3% |
| Financial debts | 170/4 | €952,821 | €1,155,689 | +€202,868 | +21.3% |
| Amounts payable within one year | 42/48 | €767,053 | €776,124 | +€9,071 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €76,010 | €104,968 | +€28,958 | +38.1% |
| Trade debts | 44 | €98,439 | €119,727 | +€21,287 | +21.6% |
| Suppliers | 440/4 | €98,439 | €119,727 | +€21,287 | +21.6% |
| Taxes, remuneration and social security | 45 | €24,823 | €31,792 | +€6,969 | +28.1% |
| Taxes | 450/3 | €1,994 | €0 | -€1,994 | -100% |
| Remuneration and social security | 454/9 | €22,828 | €31,792 | +€8,964 | +39.3% |
| Other amounts payable | 47/48 | €567,781 | €519,638 | -€48,143 | -8.5% |
| Accrued charges and deferred income | 492/3 | €0 | €14,174 | +€14,174 | |
| Remuneration, social security and pensions | 62 | €161,674 | €177,314 | +€15,639 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,855 | €110,106 | +€76,251 | +225% |
| Other operating charges | 640/8 | €46,968 | €3,221 | -€43,747 | -93.1% |
| Gross operating margin | 9900 | €485,382 | €503,961 | +€18,578 | +3.8% |
| Operating profit (loss) | 9901 | €242,885 | €213,320 | -€29,565 | -12.2% |
| Financial income | 75/76B | €3,397 | €2,489 | -€908 | -26.7% |
| Recurring financial income | 75 | €3,397 | €2,489 | -€908 | -26.7% |
| Financial charges | 65/66B | €18,817 | €46,330 | +€27,512 | +146% |
| Recurring financial charges | 65 | €18,817 | €46,330 | +€27,512 | +146% |
| Profit (loss) for the period before taxes | 9903 | €227,464 | €169,479 | -€57,986 | -25.5% |
| Income taxes | 67/77 | €8,823 | €25,948 | +€17,125 | +194% |
| Profit (loss) for the period | 9904 | €218,642 | €143,531 | -€75,111 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €218,642 | €143,531 | -€75,111 | -34.4% |
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 14 October 2026 via checked.be.