Hamra Consulting: 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.
Hamra Consulting
Largest movements
- Receivables within one year +€42,409
up €42,409 (+41.8%), from €101,459 to €143,868
of which Other amounts receivable: +€59,046
- Cash -€3,329
down €3,329 (-17.2%), from €19,358 to €16,029
mainly Receivables within one year (-€42,409) and Tax, wage and social debts (-€6,406)
- Tangible fixed assets -€2,634
down €2,634 (-26.0%), from €10,147 to €7,512
- Profit (loss) carried forward +€26,031
up €26,031 (+76.6%), from €33,992 to €60,024
- Other debts +€15,000
new in 2025: €15,000
- Tax, wage and social debts -€6,406
down €6,406 (-17.5%), from €36,667 to €30,260
- Trade debts +€1,821
up €1,821 (+139.6%), from €1,305 to €3,126
- Gross operating margin -€9,749
down €9,749 (-21.4%), from €45,617 to €35,868
- Taxes -€1,339
down €1,339 (-12.5%), from €10,697 to €9,358
- Financial income +€973
up €973 (+74.2%), from €1,311 to €2,283
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 | €130,964 | €167,410 | +€36,446 | +27.8% |
| Fixed assets | 21/28 | €10,147 | €7,512 | -€2,634 | -26.0% |
| Tangible fixed assets | 22/27 | €10,147 | €7,512 | -€2,634 | -26.0% |
| Furniture and vehicles | 24 | €10,147 | €7,512 | -€2,634 | -26.0% |
| Current assets | 29/58 | €120,817 | €159,897 | +€39,080 | +32.3% |
| Amounts receivable within one year | 40/41 | €101,459 | €143,868 | +€42,409 | +41.8% |
| Trade receivables | 40 | €16,638 | - | -€16,638 | |
| Other amounts receivable | 41 | €84,822 | €143,868 | +€59,046 | +69.6% |
| Cash at bank and in hand | 54/58 | €19,358 | €16,029 | -€3,329 | -17.2% |
| Total equity and liabilities | 10/49 | €130,964 | €167,410 | +€36,446 | +27.8% |
| Equity | 10/15 | €92,992 | €119,024 | +€26,031 | +28.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €58,000 | €58,000 | = | 0.0% |
| Distributable reserves | 133 | €58,000 | €58,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,992 | €60,024 | +€26,031 | +76.6% |
| Amounts payable | 17/49 | €37,972 | €48,386 | +€10,415 | +27.4% |
| Amounts payable within one year | 42/48 | €37,972 | €48,386 | +€10,415 | +27.4% |
| Trade debts | 44 | €1,305 | €3,126 | +€1,821 | +139.6% |
| Suppliers | 440/4 | €1,305 | €3,126 | +€1,821 | +139.6% |
| Taxes, remuneration and social security | 45 | €36,667 | €30,260 | -€6,406 | -17.5% |
| Taxes | 450/3 | €36,667 | €30,260 | -€6,406 | -17.5% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,604 | €2,634 | +€30 | +1.2% |
| Other operating charges | 640/8 | €134 | - | -€134 | |
| Gross operating margin | 9900 | €45,617 | €35,868 | -€9,749 | -21.4% |
| Operating profit (loss) | 9901 | €42,879 | €33,234 | -€9,645 | -22.5% |
| Financial income | 75/76B | €1,311 | €2,283 | +€973 | +74.2% |
| Recurring financial income | 75 | €1,311 | €2,283 | +€973 | +74.2% |
| Financial charges | 65/66B | €59 | €128 | +€70 | +118.7% |
| Recurring financial charges | 65 | €59 | €128 | +€70 | +118.7% |
| Profit (loss) for the period before taxes | 9903 | €44,131 | €35,389 | -€8,742 | -19.8% |
| Income taxes | 67/77 | €10,697 | €9,358 | -€1,339 | -12.5% |
| Profit (loss) for the period | 9904 | €33,434 | €26,031 | -€7,403 | -22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,434 | €26,031 | -€7,403 | -22.1% |
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 3 October 2026 via checked.be.