IMMO HAMME: 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.
IMMO HAMME
Largest movements
- Tangible fixed assets -€251,903
down €251,903 (-2.9%), from €8.7m to €8.5m
- Cash +€132,287
up €132,287 (+55.9%), from €236,460 to €368,747
mainly Depreciation (+€251,903) and Net result for the year (+€48,639)
- Debts after one year -€216,000
down €216,000 (-7.3%), from €3.0m to €2.8m
- Gross operating margin +€72,319
up €72,319 (+14.1%), from €512,503 to €584,823
- Other operating charges +€41,818
up €41,818 (+3868.1%), from €1,081 to €42,899
- Financial charges +€19,625
up €19,625 (+8.7%), from €226,402 to €246,027
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 | €9,016,237 | €8,889,308 | -€126,930 | -1.4% |
| Fixed assets | 21/28 | €8,704,576 | €8,452,673 | -€251,903 | -2.9% |
| Tangible fixed assets | 22/27 | €8,704,576 | €8,452,673 | -€251,903 | -2.9% |
| Land and buildings | 22 | €8,704,576 | €8,452,673 | -€251,903 | -2.9% |
| Current assets | 29/58 | €311,661 | €436,634 | +€124,973 | +40.1% |
| Amounts receivable within one year | 40/41 | €75,201 | €67,887 | -€7,314 | -9.7% |
| Trade receivables | 40 | €73,187 | €66,494 | -€6,693 | -9.1% |
| Other amounts receivable | 41 | €2,014 | €1,394 | -€620 | -30.8% |
| Cash at bank and in hand | 54/58 | €236,460 | €368,747 | +€132,287 | +55.9% |
| Total equity and liabilities | 10/49 | €9,016,237 | €8,889,308 | -€126,930 | -1.4% |
| Equity | 10/15 | €157,550 | €206,189 | +€48,639 | +30.9% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€342,450 | -€293,811 | +€48,639 | +14.2% |
| Amounts payable | 17/49 | €8,858,687 | €8,683,118 | -€175,569 | -2.0% |
| Amounts payable after more than one year | 17 | €2,974,000 | €2,758,000 | -€216,000 | -7.3% |
| Financial debts | 170/4 | €2,974,000 | €2,758,000 | -€216,000 | -7.3% |
| Amounts payable within one year | 42/48 | €5,826,366 | €5,824,724 | -€1,642 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €216,000 | €216,000 | = | 0.0% |
| Trade debts | 44 | €1,458 | €0 | -€1,458 | -100.0% |
| Suppliers | 440/4 | €1,458 | €0 | -€1,458 | -100.0% |
| Taxes, remuneration and social security | 45 | €27,938 | €27,754 | -€184 | -0.7% |
| Taxes | 450/3 | €27,938 | €27,754 | -€184 | -0.7% |
| Other amounts payable | 47/48 | €5,580,970 | €5,580,970 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €58,321 | €100,394 | +€42,073 | +72.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251,903 | €251,903 | = | 0.0% |
| Other operating charges | 640/8 | €1,081 | €42,899 | +€41,818 | +3868.1% |
| Gross operating margin | 9900 | €512,503 | €584,823 | +€72,319 | +14.1% |
| Operating profit (loss) | 9901 | €259,519 | €290,021 | +€30,501 | +11.8% |
| Financial income | 75/76B | €6,712 | €4,645 | -€2,067 | -30.8% |
| Recurring financial income | 75 | €6,712 | €4,645 | -€2,067 | -30.8% |
| Financial charges | 65/66B | €226,402 | €246,027 | +€19,625 | +8.7% |
| Recurring financial charges | 65 | €226,402 | €246,027 | +€19,625 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €39,830 | €48,639 | +€8,810 | +22.1% |
| Profit (loss) for the period | 9904 | €39,830 | €48,639 | +€8,810 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,830 | €48,639 | +€8,810 | +22.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.