Hart van Hamme: 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.
Hart van Hamme
Largest movements
- Receivables within one year -€16,801
down €16,801 (-88.6%), from €18,968 to €2,167
of which Other amounts receivable: -€16,369
- Cash -€10,384
down €10,384 (-3.8%), from €270,191 to €259,808
mainly Net result for the year (-€24,050) and Tax, wage and social debts (-€12,552)
- Profit (loss) carried forward -€24,050
down €24,050 (-11.5%), from €208,862 to €184,811
- Tax, wage and social debts -€12,552
no longer reported in 2025 (was €12,552)
- Trade debts +€9,417
up €9,417 (+414%), from €2,276 to €11,694
- Financial income -€91,473
down €91,473 (-99.5%), from €91,888 to €416
- Goods and materials -€48,063
down €48,063 (-67.9%), from €70,781 to €22,718
- Turnover -€28,792
no longer reported in 2025 (was €28,792)
- Taxes -€11,622
down €11,622 (-99.9%), from €11,638 to €16
- Services and other goods -€1,820
no longer reported in 2025 (was €1,820)
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 | €291,890 | €264,705 | -€27,184 | -9.3% |
| Current assets | 29/58 | €291,890 | €264,705 | -€27,184 | -9.3% |
| Stocks and contracts in progress | 3 | €2,731 | €2,731 | = | 0.0% |
| Stocks | 30/36 | €2,731 | €2,731 | = | 0.0% |
| Property held for sale | 35 | €2,731 | €2,731 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,968 | €2,167 | -€16,801 | -88.6% |
| Trade receivables | 40 | €432 | - | -€432 | |
| Other amounts receivable | 41 | €18,536 | €2,167 | -€16,369 | -88.3% |
| Cash at bank and in hand | 54/58 | €270,191 | €259,808 | -€10,384 | -3.8% |
| Total equity and liabilities | 10/49 | €291,890 | €264,705 | -€27,184 | -9.3% |
| Equity | 10/15 | €277,062 | €253,011 | -€24,050 | -8.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208,862 | €184,811 | -€24,050 | -11.5% |
| Amounts payable | 17/49 | €14,828 | €11,694 | -€3,134 | -21.1% |
| Amounts payable within one year | 42/48 | €14,828 | €11,694 | -€3,134 | -21.1% |
| Trade debts | 44 | €2,276 | €11,694 | +€9,417 | +414% |
| Suppliers | 440/4 | €2,276 | €11,694 | +€9,417 | +414% |
| Taxes, remuneration and social security | 45 | €12,552 | - | -€12,552 | |
| Taxes | 450/3 | €12,552 | - | -€12,552 | |
| Operating income | 70/76A | €28,792 | - | -€28,792 | |
| Turnover | 70 | €28,792 | - | -€28,792 | |
| Operating charges | 60/66A | €74,316 | €24,151 | -€50,166 | -67.5% |
| Goods for resale, raw materials and consumables | 60 | €70,781 | €22,718 | -€48,063 | -67.9% |
| Purchases | 600/8 | €70,781 | €22,718 | -€48,063 | -67.9% |
| Services and other goods | 61 | €1,820 | - | -€1,820 | |
| Other operating charges | 640/8 | €1,716 | €1,433 | -€283 | -16.5% |
| Operating profit (loss) | 9901 | -€45,525 | -€24,151 | +€21,374 | +47.0% |
| Financial income | 75/76B | €91,888 | €416 | -€91,473 | -99.5% |
| Recurring financial income | 75 | €91,888 | €416 | -€91,473 | -99.5% |
| Income from current assets | 751 | €91,888 | €416 | -€91,473 | -99.5% |
| Financial charges | 65/66B | €246 | €300 | +€54 | +22.0% |
| Recurring financial charges | 65 | €246 | €300 | +€54 | +22.0% |
| Other financial charges | 652/9 | €246 | €300 | +€54 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €46,118 | -€24,035 | -€70,152 | |
| Income taxes | 67/77 | €11,638 | €16 | -€11,622 | -99.9% |
| Taxes | 670/3 | €11,638 | €16 | -€11,622 | -99.9% |
| Profit (loss) for the period | 9904 | €34,480 | -€24,050 | -€58,530 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,480 | -€24,050 | -€58,530 |
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 25 October 2026 via checked.be.