HAMZ AND CO: 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.
HAMZ AND CO
Largest movements
- Stocks and contracts +€22,707
up €22,707 (+1,248%), from €1,819 to €24,526
- Receivables within one year +€20,230
up €20,230 (+199%), from €10,162 to €30,392
of which Other amounts receivable: +€16,230
- Cash -€3,520
down €3,520 (-68.6%), from €5,130 to €1,610
mainly Stocks and contracts (-€22,707) and Receivables within one year (-€20,230)
- Tangible fixed assets -€3,505
down €3,505 (-31.7%), from €11,073 to €7,567
of which Furniture and vehicles: -€2,943
- Profit (loss) carried forward +€30,285
up €30,285 (+188%), from €16,078 to €46,363
- Tax, wage and social debts +€3,909
up €3,909 (+69.6%), from €5,620 to €9,530
- Trade debts +€3,187
up €3,187 (+197%), from €1,616 to €4,803
- Accrued charges and deferred income -€1,470
no longer reported in 2025 (was €1,470)
- Gross operating margin +€24,320
up €24,320 (+105%), from €23,128 to €47,447
- Taxes +€4,884
up €4,884 (+146%), from €3,337 to €8,221
- Write-downs +€3,464
new in 2025: €3,464
- Financial income +€683
up €683 (+222%), from €308 to €990
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 | €29,784 | €65,696 | +€35,912 | +121% |
| Fixed assets | 21/28 | €12,673 | €9,167 | -€3,505 | -27.7% |
| Tangible fixed assets | 22/27 | €11,073 | €7,567 | -€3,505 | -31.7% |
| Plant, machinery and equipment | 23 | €4,395 | €3,833 | -€562 | -12.8% |
| Furniture and vehicles | 24 | €6,678 | €3,735 | -€2,943 | -44.1% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €17,111 | €56,528 | +€39,417 | +230% |
| Stocks and contracts in progress | 3 | €1,819 | €24,526 | +€22,707 | +1,248% |
| Stocks | 30/36 | €1,819 | €24,526 | +€22,707 | +1,248% |
| Amounts receivable within one year | 40/41 | €10,162 | €30,392 | +€20,230 | +199% |
| Trade receivables | 40 | - | €4,000 | +€4,000 | |
| Other amounts receivable | 41 | €10,162 | €26,392 | +€16,230 | +160% |
| Cash at bank and in hand | 54/58 | €5,130 | €1,610 | -€3,520 | -68.6% |
| Total equity and liabilities | 10/49 | €29,784 | €65,696 | +€35,912 | +121% |
| Equity | 10/15 | €21,078 | €51,363 | +€30,285 | +144% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,078 | €46,363 | +€30,285 | +188% |
| Amounts payable | 17/49 | €8,706 | €14,332 | +€5,627 | +64.6% |
| Amounts payable within one year | 42/48 | €7,236 | €14,332 | +€7,096 | +98.1% |
| Trade debts | 44 | €1,616 | €4,803 | +€3,187 | +197% |
| Suppliers | 440/4 | €1,616 | €4,803 | +€3,187 | +197% |
| Taxes, remuneration and social security | 45 | €5,620 | €9,530 | +€3,909 | +69.6% |
| Taxes | 450/3 | €5,620 | €9,530 | +€3,909 | +69.6% |
| Accrued charges and deferred income | 492/3 | €1,470 | - | -€1,470 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,429 | €3,505 | +€77 | +2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,464 | +€3,464 | |
| Other operating charges | 640/8 | - | €235 | +€235 | |
| Non-recurring operating charges | 66A | - | €832 | +€832 | |
| Gross operating margin | 9900 | €23,128 | €47,447 | +€24,320 | +105% |
| Operating profit (loss) | 9901 | €19,699 | €39,411 | +€19,712 | +100% |
| Financial income | 75/76B | €308 | €990 | +€683 | +222% |
| Recurring financial income | 75 | €308 | €990 | +€683 | +222% |
| Financial charges | 65/66B | €2,305 | €1,895 | -€410 | -17.8% |
| Recurring financial charges | 65 | €2,305 | €1,895 | -€410 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €17,702 | €38,507 | +€20,805 | +118% |
| Income taxes | 67/77 | €3,337 | €8,221 | +€4,884 | +146% |
| Profit (loss) for the period | 9904 | €14,365 | €30,285 | +€15,921 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €14,365 | €30,285 | +€15,921 | +111% |
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 21 October 2026 via checked.be.