HAMSTORE: 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.
HAMSTORE
Largest movements
- Receivables within one year +€217,943
up €217,943 (+25.6%), from €850,627 to €1.1m
of which Other amounts receivable: +€296,026
- Deferred charges and accrued income -€116,092
down €116,092 (-95.4%), from €121,651 to €5,559
- Tangible fixed assets -€110,553
down €110,553 (-29.7%), from €372,209 to €261,656
of which Plant, machinery and equipment: -€105,326
- Cash +€99,852
up €99,852 (+32.4%), from €308,267 to €408,119
mainly Trade debts (+€656,819) and Depreciation (+€170,086)
- Stocks and contracts +€54,855
up €54,855 (+9.6%), from €574,002 to €628,858
- Trade debts +€656,819
up €656,819 (+34.5%), from €1.9m to €2.6m
- Profit (loss) carried forward -€419,930
down €419,930 (-206.9%), from -€202,957 to -€622,888
- Current portion of long-term debt -€96,240
down €96,240 (-82.5%), from €116,651 to €20,411
- Depreciation -€70,715
down €70,715 (-29.4%), from €240,801 to €170,086
- Staff costs +€53,255
up €53,255 (+3.8%), from €1.4m to €1.5m
- Financial charges +€46,409
up €46,409 (+128.0%), from €36,270 to €82,680
- Gross operating margin +€42,049
up €42,049 (+3.3%), from €1.3m to €1.3m
From the 31-12-2023 result to the 31-12-2024 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 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,241,756 | €2,372,762 | +€131,006 | +5.8% |
| Fixed assets | 21/28 | €387,209 | €261,656 | -€125,553 | -32.4% |
| Intangible fixed assets | 21 | €15,000 | - | -€15,000 | |
| Tangible fixed assets | 22/27 | €372,209 | €261,656 | -€110,553 | -29.7% |
| Plant, machinery and equipment | 23 | €357,097 | €251,771 | -€105,326 | -29.5% |
| Furniture and vehicles | 24 | €15,112 | €9,886 | -€5,227 | -34.6% |
| Current assets | 29/58 | €1,854,547 | €2,111,106 | +€256,559 | +13.8% |
| Stocks and contracts in progress | 3 | €574,002 | €628,858 | +€54,855 | +9.6% |
| Stocks | 30/36 | €574,002 | €628,858 | +€54,855 | +9.6% |
| Amounts receivable within one year | 40/41 | €850,627 | €1,068,570 | +€217,943 | +25.6% |
| Trade receivables | 40 | €104,428 | €26,344 | -€78,083 | -74.8% |
| Other amounts receivable | 41 | €746,199 | €1,042,226 | +€296,026 | +39.7% |
| Cash at bank and in hand | 54/58 | €308,267 | €408,119 | +€99,852 | +32.4% |
| Deferred charges and accrued income | 490/1 | €121,651 | €5,559 | -€116,092 | -95.4% |
| Total equity and liabilities | 10/49 | €2,241,756 | €2,372,762 | +€131,006 | +5.8% |
| Equity | 10/15 | -€37,957 | -€457,888 | -€419,930 | -1106.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€202,957 | -€622,888 | -€419,930 | -206.9% |
| Amounts payable | 17/49 | €2,279,713 | €2,830,650 | +€550,937 | +24.2% |
| Amounts payable after more than one year | 17 | €67,816 | €55,006 | -€12,810 | -18.9% |
| Financial debts | 170/4 | €67,816 | €47,406 | -€20,410 | -30.1% |
| Other amounts payable | 178/9 | - | €7,600 | +€7,600 | |
| Amounts payable within one year | 42/48 | €2,210,692 | €2,750,745 | +€540,053 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €116,651 | €20,411 | -€96,240 | -82.5% |
| Trade debts | 44 | €1,902,646 | €2,559,465 | +€656,819 | +34.5% |
| Suppliers | 440/4 | €1,902,646 | €2,559,465 | +€656,819 | +34.5% |
| Taxes, remuneration and social security | 45 | €187,379 | €170,869 | -€16,510 | -8.8% |
| Taxes | 450/3 | €52,396 | €8,562 | -€43,834 | -83.7% |
| Remuneration and social security | 454/9 | €134,983 | €162,307 | +€27,324 | +20.2% |
| Other amounts payable | 47/48 | €4,016 | - | -€4,016 | |
| Accrued charges and deferred income | 492/3 | €1,205 | €24,899 | +€23,694 | +1966.3% |
| Non-recurring operating income | 76A | - | €527 | +€527 | |
| Remuneration, social security and pensions | 62 | €1,415,940 | €1,469,196 | +€53,255 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €240,801 | €170,086 | -€70,715 | -29.4% |
| Other operating charges | 640/8 | €4,983 | €2,434 | -€2,549 | -51.1% |
| Non-recurring operating charges | 66A | - | €13,765 | +€13,765 | |
| Gross operating margin | 9900 | €1,276,088 | €1,318,137 | +€42,049 | +3.3% |
| Operating profit (loss) | 9901 | -€385,637 | -€337,345 | +€48,292 | +12.5% |
| Financial income | 75/76B | €344 | €94 | -€250 | -72.7% |
| Recurring financial income | 75 | €344 | €94 | -€250 | -72.7% |
| Financial charges | 65/66B | €36,270 | €82,680 | +€46,409 | +128.0% |
| Recurring financial charges | 65 | €36,270 | €82,680 | +€46,409 | +128.0% |
| Profit (loss) for the period before taxes | 9903 | -€421,562 | -€419,930 | +€1,632 | +0.4% |
| Profit (loss) for the period | 9904 | -€421,562 | -€419,930 | +€1,632 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€421,562 | -€419,930 | +€1,632 | +0.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.