HAMSE SLEEPDIENST: 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
HAMSE SLEEPDIENST
NACE 52.210, Service activities incidental to land transportation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.2m
2024 · €1.6m+€624,358
Equity
€8.6m
2024 · €7.8m+€787,714
Cash
€5.0m
2024 · €4.1m+€874,747
Balance sheet total
€11.3m
2024 · €9.0m+€2.3m
Largest movements
Assets
- Current investments +€1.8m
new in 2025: €1.8m
- Cash +€874,747
up €874,747 (+21.2%), from €4.1m to €5.0m
mainly Net result for the year (+€2.2m) and Other debts (+€1.3m)
- Receivables within one year -€299,085
down €299,085 (-35.3%), from €848,284 to €549,199
of which Trade receivables: -€300,301
Equity and liabilities
- Other debts +€1.3m
up €1.3m (+186%), from €722,945 to €2.1m
- Reserves +€787,714
up €787,714 (+11.0%), from €7.2m to €8.0m
of which Distributable reserves: +€617,242
- Tax, wage and social debts +€114,947
up €114,947 (+30.3%), from €379,619 to €494,566
of which Taxes: +€87,210
Income statement
- Gross operating margin +€1.1m
up €1.1m (+33.1%), from €3.4m to €4.5m
- Taxes +€197,618
up €197,618 (+26.4%), from €749,563 to €947,181
- Staff costs +€95,564
up €95,564 (+15.2%), from €629,290 to €724,854
- Depreciation +€56,862
up €56,862 (+12.9%), from €439,844 to €496,706
- Financial charges +€48,560
up €48,560 (+225%), from €21,602 to €70,162
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
€1.6m
Gross operating margin
+€1.1m
Staff costs
-€95,564
Depreciation
-€56,862
Write-downs
+€11,100
Other operating charges
-€33,714
Other operating items
-€15,972
Financial income
+€25,883
Financial charges
-€48,560
Taxes
-€197,618
Deferred taxes and other
-€83,674
Result 2025
€2.2m
raises the resultlowers the resultnot broken down further in the accounts
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
+€4.5m
Investment
-€2.2m
Financing
-€1.4m
Cash 2024
€4.1m
From operations (derived)
+€4.5m
Net result for the year
+€2.2m
Depreciation
+€496,706
Stocks and contracts
+€8,833
Receivables within one year
+€299,085
Deferred charges and accrued income
-€53,152
Provisions
+€80,924
Trade debts
-€47,931
Tax, wage and social debts
+€114,947
Other debts
+€1.3m
Investment (derived)
-€2.2m
Investment in fixed assets (net)
-€399,974
Current investments
-€1.8m
Financing
-€1.4m
Contributions, distributions and other
-€1.4m
Cash 2025
€5.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,011,811 | €11,294,000 | +€2.3m | +25.3% |
| Fixed assets | 21/28 | €4,022,907 | €3,926,175 | -€96,732 | -2.4% |
| Tangible fixed assets | 22/27 | €4,022,907 | €3,926,175 | -€96,732 | -2.4% |
| Land and buildings | 22 | €3,057,723 | €3,119,586 | +€61,863 | +2.0% |
| Plant, machinery and equipment | 23 | €72,704 | €96,514 | +€23,810 | +32.7% |
| Furniture and vehicles | 24 | €892,479 | €710,075 | -€182,404 | -20.4% |
| Current assets | 29/58 | €4,988,904 | €7,367,825 | +€2.4m | +47.7% |
| Stocks and contracts in progress | 3 | €21,167 | €12,334 | -€8,833 | -41.7% |
| Stocks | 30/36 | €21,167 | €12,334 | -€8,833 | -41.7% |
| Amounts receivable within one year | 40/41 | €848,284 | €549,199 | -€299,085 | -35.3% |
| Trade receivables | 40 | €844,820 | €544,519 | -€300,301 | -35.5% |
| Other amounts receivable | 41 | €3,463 | €4,680 | +€1,216 | +35.1% |
| Current investments | 50/53 | - | €1,758,939 | +€1.8m | |
| Cash at bank and in hand | 54/58 | €4,119,454 | €4,994,201 | +€874,747 | +21.2% |
| Deferred charges and accrued income | 490/1 | - | €53,152 | +€53,152 | |
| Total equity and liabilities | 10/49 | €9,011,811 | €11,294,000 | +€2.3m | +25.3% |
| Equity | 10/15 | €7,763,639 | €8,551,353 | +€787,714 | +10.1% |
| Contributions | 10/11 | €597,500 | €597,500 | = | 0.0% |
| Capital | 10 | €597,500 | €597,500 | = | 0.0% |
| Issued capital | 100 | €597,500 | €597,500 | = | 0.0% |
| Reserves | 13 | €7,166,139 | €7,953,853 | +€787,714 | +11.0% |
| Non-distributable reserves | 130/1 | €59,750 | €59,750 | = | 0.0% |
| Legal reserve | 130 | €59,750 | €59,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €169,350 | €339,822 | +€170,472 | +101% |
| Distributable reserves | 133 | €6,937,039 | €7,554,281 | +€617,242 | +8.9% |
| Provisions and deferred taxes | 16 | €8,250 | €89,174 | +€80,924 | +981% |
| Deferred taxes | 168 | €8,250 | €89,174 | +€80,924 | +981% |
| Amounts payable | 17/49 | €1,239,922 | €2,653,473 | +€1.4m | +114% |
| Amounts payable within one year | 42/48 | €1,239,922 | €2,653,473 | +€1.4m | +114% |
| Trade debts | 44 | €137,359 | €89,428 | -€47,931 | -34.9% |
| Suppliers | 440/4 | €137,359 | €89,428 | -€47,931 | -34.9% |
| Taxes, remuneration and social security | 45 | €379,619 | €494,566 | +€114,947 | +30.3% |
| Taxes | 450/3 | €288,141 | €375,351 | +€87,210 | +30.3% |
| Remuneration and social security | 454/9 | €91,478 | €119,215 | +€27,737 | +30.3% |
| Other amounts payable | 47/48 | €722,945 | €2,069,479 | +€1.3m | +186% |
| Remuneration, social security and pensions | 62 | €629,290 | €724,854 | +€95,564 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €439,844 | €496,706 | +€56,862 | +12.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,100 | - | -€11,100 | |
| Other operating charges | 640/8 | €141,698 | €175,411 | +€33,714 | +23.8% |
| Non-recurring operating charges | 66A | - | €15,972 | +€15,972 | |
| Gross operating margin | 9900 | €3,385,046 | €4,504,385 | +€1.1m | +33.1% |
| Operating profit (loss) | 9901 | €2,163,114 | €3,091,442 | +€928,328 | +42.9% |
| Financial income | 75/76B | €204,535 | €230,418 | +€25,883 | +12.7% |
| Recurring financial income | 75 | €204,535 | €99,793 | -€104,742 | -51.2% |
| Non-recurring financial income | 76B | - | €130,625 | +€130,625 | |
| Financial charges | 65/66B | €21,602 | €70,162 | +€48,560 | +225% |
| Recurring financial charges | 65 | €21,602 | €70,162 | +€48,560 | +225% |
| Profit (loss) for the period before taxes | 9903 | €2,346,048 | €3,251,698 | +€905,650 | +38.6% |
| Transfer from deferred taxes | 780 | €2,750 | €7,201 | +€4,451 | +162% |
| Transfer to deferred taxes | 680 | - | €88,125 | +€88,125 | |
| Income taxes | 67/77 | €749,563 | €947,181 | +€197,618 | +26.4% |
| Profit (loss) for the period | 9904 | €1,599,235 | €2,223,593 | +€624,358 | +39.0% |
| Transfer from tax-exempt reserves | 789 | €80,550 | €93,903 | +€13,353 | +16.6% |
| Transfer to tax-exempt reserves | 689 | - | €264,375 | +€264,375 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,679,785 | €2,053,121 | +€373,336 | +22.2% |
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 29 October 2026 via checked.be.