LE HAMO: 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.
LE HAMO
Largest movements
- Current investments +€15,005
new in 2025: €15,005
- Receivables within one year +€8,539
up €8,539 (+23.9%), from €35,779 to €44,318
of which Other amounts receivable: +€8,439
- Deferred charges and accrued income -€3,991
down €3,991 (-82.0%), from €4,868 to €877
- Accrued charges and deferred income +€28,114
new in 2025: €28,114
- Debts within one year -€10,009
down €10,009 (-10.6%), from €94,594 to €84,584
of which Tax, wage and social debts: -€8,301
- Staff costs -€49,160
down €49,160 (-11.7%), from €419,694 to €370,534
- Gross operating margin -€42,943
down €42,943 (-10.3%), from €417,020 to €374,076
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 | €155,317 | €173,426 | +€18,109 | +11.7% |
| Fixed assets | 21/28 | €12,773 | €10,316 | -€2,457 | -19.2% |
| Tangible fixed assets | 22/27 | €9,563 | €8,706 | -€857 | -9.0% |
| Furniture and vehicles | 24 | €6,598 | €4,774 | -€1,824 | -27.6% |
| Other tangible fixed assets | 26 | €2,965 | €3,933 | +€968 | +32.6% |
| Financial fixed assets | 28 | €3,210 | €1,610 | -€1,600 | -49.9% |
| Current assets | 29/58 | €142,544 | €163,110 | +€20,566 | +14.4% |
| Amounts receivable within one year | 40/41 | €35,779 | €44,318 | +€8,539 | +23.9% |
| Trade receivables | 40 | - | €100 | +€100 | |
| Other amounts receivable | 41 | €35,779 | €44,218 | +€8,439 | +23.6% |
| Current investments | 50/53 | - | €15,005 | +€15,005 | |
| Cash at bank and in hand | 54/58 | €101,898 | €102,910 | +€1,013 | +1.0% |
| Deferred charges and accrued income | 490/1 | €4,868 | €877 | -€3,991 | -82.0% |
| Total equity and liabilities | 10/49 | €155,317 | €173,426 | +€18,109 | +11.7% |
| Equity | 10/15 | €60,723 | €60,728 | +€5 | 0.0% |
| Reserves | 13 | €2,267 | €2,267 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,457 | €58,462 | +€5 | 0.0% |
| Amounts payable | 17/49 | €94,594 | €112,698 | +€18,104 | +19.1% |
| Amounts payable within one year | 42/48 | €94,594 | €84,584 | -€10,009 | -10.6% |
| Trade debts | 44 | €2,867 | €2,690 | -€177 | -6.2% |
| Suppliers | 440/4 | €2,867 | €2,690 | -€177 | -6.2% |
| Taxes, remuneration and social security | 45 | €61,196 | €52,896 | -€8,301 | -13.6% |
| Taxes | 450/3 | €11,051 | €9,627 | -€1,425 | -12.9% |
| Remuneration and social security | 454/9 | €50,145 | €43,269 | -€6,876 | -13.7% |
| Accrued charges and deferred income | 492/3 | - | €28,114 | +€28,114 | |
| Non-recurring operating income | 76A | - | €8,439 | +€8,439 | |
| Remuneration, social security and pensions | 62 | €419,694 | €370,534 | -€49,160 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,154 | €2,478 | +€324 | +15.1% |
| Other operating charges | 640/8 | €838 | €710 | -€129 | -15.3% |
| Non-recurring operating charges | 66A | €3,593 | - | -€3,593 | |
| Gross operating margin | 9900 | €417,020 | €374,076 | -€42,943 | -10.3% |
| Operating profit (loss) | 9901 | -€9,259 | €354 | +€9,614 | |
| Financial income | 75/76B | €1 | €5 | +€4 | +338% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +338% |
| Financial charges | 65/66B | €163 | €354 | +€191 | +117% |
| Recurring financial charges | 65 | €163 | €354 | +€191 | +117% |
| Profit (loss) for the period before taxes | 9903 | -€9,422 | €5 | +€9,426 | |
| Profit (loss) for the period | 9904 | -€9,422 | €5 | +€9,426 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,422 | €5 | +€9,426 |
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 14 October 2026 via checked.be.