HMA GROUP: 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.
HMA GROUP
Largest movements
- Financial fixed assets +€9,000
new in 2024: €9,000
- Receivables within one year -€2,000
no longer reported in 2024 (was €2,000)
- Other debts +€9,000
up €9,000 (+466%), from €1,933 to €10,933
- Contributions -€2,000
no longer reported in 2024 (was €2,000)
- Gross operating margin +€1,414
no longer reported in 2024 (was -€1,414)
- Purchases and services -€1,414
no longer reported in 2024 (was €1,414)
- Other operating charges -€479
no longer reported in 2024 (was €479)
- Financial charges -€40
no longer reported in 2024 (was €40)
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,000 | €9,000 | +€7,000 | +350% |
| Fixed assets | 21/28 | - | €9,000 | +€9,000 | |
| Financial fixed assets | 28 | - | €9,000 | +€9,000 | |
| Current assets | 29/58 | €2,000 | - | -€2,000 | |
| Amounts receivable within one year | 40/41 | €2,000 | - | -€2,000 | |
| Other amounts receivable | 41 | €2,000 | - | -€2,000 | |
| Total equity and liabilities | 10/49 | €2,000 | €9,000 | +€7,000 | +350% |
| Equity | 10/15 | €67 | -€1,933 | -€2,000 | |
| Contributions | 10/11 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | -€1,933 | -€1,933 | = | 0.0% |
| Amounts payable | 17/49 | €1,933 | €10,933 | +€9,000 | +466% |
| Amounts payable within one year | 42/48 | €1,933 | €10,933 | +€9,000 | +466% |
| Other amounts payable | 47/48 | €1,933 | €10,933 | +€9,000 | +466% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,414 | - | -€1,414 | |
| Other operating charges | 640/8 | €479 | - | -€479 | |
| Gross operating margin | 9900 | -€1,414 | - | +€1,414 | |
| Operating profit (loss) | 9901 | -€1,893 | - | +€1,893 | |
| Financial charges | 65/66B | €40 | - | -€40 | |
| Recurring financial charges | 65 | €40 | - | -€40 | |
| Profit (loss) for the period before taxes | 9903 | -€1,933 | - | +€1,933 | |
| Profit (loss) for the period | 9904 | -€1,933 | - | +€1,933 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,933 | - | +€1,933 |
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 19 October 2026 via checked.be.