HAMYDO: 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.
HAMYDO
Largest movements
- Stocks and contracts -€293,089
down €293,089 (-100.0%), from €293,089 to €0
- Short-term financial debts -€300,000
down €300,000 (-100.0%), from €300,000 to €0
of which Other loans: -€200,000
- Profit (loss) carried forward +€14,948
up €14,948 (+50.7%), from -€29,487 to -€14,538
- Accrued charges and deferred income -€5,243
down €5,243 (-96.5%), from €5,433 to €191
- Other debts -€3,248
down €3,248 (-26.4%), from €12,286 to €9,038
- Gross operating margin +€28,587
up €28,587, from -€4,848 to €23,739
- Financial charges -€8,026
down €8,026 (-55.1%), from €14,559 to €6,533
- Other operating charges +€1,707
up €1,707 (+309.6%), from €551 to €2,258
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 | €293,620 | €68 | -€293,552 | -100.0% |
| Current assets | 29/58 | €293,620 | €68 | -€293,552 | -100.0% |
| Stocks and contracts in progress | 3 | €293,089 | €0 | -€293,089 | -100.0% |
| Stocks | 30/36 | €293,089 | €0 | -€293,089 | -100.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €388 | €68 | -€320 | -82.5% |
| Deferred charges and accrued income | 490/1 | €143 | €0 | -€143 | -100.0% |
| Total equity and liabilities | 10/49 | €293,620 | €68 | -€293,552 | -100.0% |
| Equity | 10/15 | -€24,987 | -€10,038 | +€14,948 | +59.8% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,487 | -€14,538 | +€14,948 | +50.7% |
| Amounts payable | 17/49 | €318,607 | €10,107 | -€308,501 | -96.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €313,174 | €9,916 | -€303,258 | -96.8% |
| Financial debts | 43 | €300,000 | €0 | -€300,000 | -100.0% |
| Credit institutions | 430/8 | €100,000 | €0 | -€100,000 | -100.0% |
| Other loans | 439 | €200,000 | €0 | -€200,000 | -100.0% |
| Trade debts | 44 | €769 | €878 | +€109 | +14.1% |
| Suppliers | 440/4 | €769 | €878 | +€109 | +14.1% |
| Taxes, remuneration and social security | 45 | €119 | €0 | -€119 | -100.0% |
| Taxes | 450/3 | €119 | €0 | -€119 | -100.0% |
| Other amounts payable | 47/48 | €12,286 | €9,038 | -€3,248 | -26.4% |
| Accrued charges and deferred income | 492/3 | €5,433 | €191 | -€5,243 | -96.5% |
| Other operating charges | 640/8 | €551 | €2,258 | +€1,707 | +309.6% |
| Gross operating margin | 9900 | -€4,848 | €23,739 | +€28,587 | |
| Operating profit (loss) | 9901 | -€5,400 | €21,481 | +€26,881 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €14,559 | €6,533 | -€8,026 | -55.1% |
| Recurring financial charges | 65 | €14,559 | €6,533 | -€8,026 | -55.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,958 | €14,948 | +€34,907 | |
| Profit (loss) for the period | 9904 | -€19,958 | €14,948 | +€34,907 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,958 | €14,948 | +€34,907 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.