SA Jean Hamays: what changed
SA Jean Hamays
Largest movements
- Cash +€35,323
up €35,323 (+45.8%), from €77,109 to €112,432
mainly Stocks and contracts (+€14,015) and Other debts (+€10,594)
- Stocks and contracts -€14,015
no longer reported in 2025 (was €14,015)
- Receivables within one year -€1,449
no longer reported in 2025 (was €1,449)
of which Trade receivables: -€848
- Other debts +€10,594
up €10,594 (+69.0%), from €15,364 to €25,958
- Profit (loss) carried forward +€7,092
up €7,092 (+39.1%), from €18,144 to €25,236
- Tax, wage and social debts +€2,911
up €2,911 (+2,310%), from €126 to €3,037
- Trade debts -€1,358
down €1,358 (-99.9%), from €1,359 to €1
- Write-downs -€29,765
down €29,765, from €8,394 to -€21,371
- Gross operating margin -€23,804
down €23,804, from €11,305 to -€12,499
- Turnover -€23,143
down €23,143 (-31.0%), from €74,585 to €51,442
- Other operating charges -€2,986
down €2,986 (-82.5%), from €3,621 to €635
- Taxes +€1,780
up €1,780 (+1,424%), from €125 to €1,905
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,193 | €122,432 | +€19,239 | +18.6% |
| Fixed assets | 21/28 | €620 | - | -€620 | |
| Financial fixed assets | 28 | €620 | - | -€620 | |
| Current assets | 29/58 | €102,573 | €122,432 | +€19,859 | +19.4% |
| Stocks and contracts in progress | 3 | €14,015 | - | -€14,015 | |
| Stocks | 30/36 | €14,015 | - | -€14,015 | |
| Amounts receivable within one year | 40/41 | €1,449 | - | -€1,449 | |
| Trade receivables | 40 | €848 | - | -€848 | |
| Other amounts receivable | 41 | €601 | - | -€601 | |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €77,109 | €112,432 | +€35,323 | +45.8% |
| Total equity and liabilities | 10/49 | €103,193 | €122,432 | +€19,239 | +18.6% |
| Equity | 10/15 | €86,344 | €93,436 | +€7,092 | +8.2% |
| 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 | €18,144 | €25,236 | +€7,092 | +39.1% |
| Amounts payable | 17/49 | €16,849 | €28,996 | +€12,147 | +72.1% |
| Amounts payable within one year | 42/48 | €16,849 | €28,996 | +€12,147 | +72.1% |
| Trade debts | 44 | €1,359 | €1 | -€1,358 | -99.9% |
| Suppliers | 440/4 | €1,359 | €1 | -€1,358 | -99.9% |
| Taxes, remuneration and social security | 45 | €126 | €3,037 | +€2,911 | +2,310% |
| Taxes | 450/3 | €126 | €3,037 | +€2,911 | +2,310% |
| Other amounts payable | 47/48 | €15,364 | €25,958 | +€10,594 | +69.0% |
| Turnover | 70 | €74,585 | €51,442 | -€23,143 | -31.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €63,280 | €63,941 | +€661 | +1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,394 | -€21,371 | -€29,765 | |
| Other operating charges | 640/8 | €3,621 | €635 | -€2,986 | -82.5% |
| Gross operating margin | 9900 | €11,305 | -€12,499 | -€23,804 | |
| Operating profit (loss) | 9901 | -€710 | €8,237 | +€8,947 | |
| Financial income | 75/76B | €903 | €1,816 | +€913 | +101% |
| Recurring financial income | 75 | €903 | €1,816 | +€913 | +101% |
| Financial charges | 65/66B | €1,227 | €1,056 | -€171 | -13.9% |
| Recurring financial charges | 65 | €1,227 | €1,056 | -€171 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,034 | €8,997 | +€10,031 | |
| Income taxes | 67/77 | €125 | €1,905 | +€1,780 | +1,424% |
| Profit (loss) for the period | 9904 | -€1,159 | €7,092 | +€8,251 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,159 | €7,092 | +€8,251 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.