't HAMSTERKE: 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.
't HAMSTERKE
Largest movements
- Stocks and contracts -€19,850
down €19,850 (-22.4%), from €88,750 to €68,900
- Tangible fixed assets -€11,590
down €11,590 (-3.8%), from €304,706 to €293,116
of which Land and buildings: -€12,167
- Other debts -€28,986
down €28,986 (-42.5%), from €68,214 to €39,228
- Gross operating margin -€5,178
down €5,178 (-11.3%), from €45,990 to €40,812
- Financial charges -€3,023
down €3,023 (-33.7%), from €8,973 to €5,950
- Other operating charges -€1,769
down €1,769 (-15.8%), from €11,188 to €9,418
- Depreciation -€634
down €634 (-4.9%), from €13,053 to €12,419
- Staff costs -€493
down €493 (-4.7%), from €10,405 to €9,911
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 | €398,662 | €371,518 | -€27,144 | -6.8% |
| Fixed assets | 21/28 | €304,706 | €293,116 | -€11,590 | -3.8% |
| Tangible fixed assets | 22/27 | €304,706 | €293,116 | -€11,590 | -3.8% |
| Land and buildings | 22 | €304,586 | €292,420 | -€12,167 | -4.0% |
| Furniture and vehicles | 24 | €120 | €697 | +€577 | +482.4% |
| Current assets | 29/58 | €93,956 | €78,402 | -€15,554 | -16.6% |
| Stocks and contracts in progress | 3 | €88,750 | €68,900 | -€19,850 | -22.4% |
| Stocks | 30/36 | €88,750 | €68,900 | -€19,850 | -22.4% |
| Amounts receivable within one year | 40/41 | €849 | €1,819 | +€970 | +114.3% |
| Trade receivables | 40 | €849 | €1,819 | +€970 | +114.3% |
| Cash at bank and in hand | 54/58 | €4,357 | €7,683 | +€3,326 | +76.3% |
| Total equity and liabilities | 10/49 | €398,662 | €371,518 | -€27,144 | -6.8% |
| Equity | 10/15 | €93,613 | €95,968 | +€2,354 | +2.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €75,021 | €77,376 | +€2,354 | +3.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €73,162 | €75,517 | +€2,354 | +3.2% |
| Amounts payable | 17/49 | €305,048 | €275,550 | -€29,499 | -9.7% |
| Amounts payable after more than one year | 17 | €170,750 | €170,750 | = | 0.0% |
| Financial debts | 170/4 | €170,750 | €170,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €122,342 | €92,844 | -€29,499 | -24.1% |
| Trade debts | 44 | €43,668 | €44,696 | +€1,029 | +2.4% |
| Suppliers | 440/4 | €43,668 | €44,696 | +€1,029 | +2.4% |
| Taxes, remuneration and social security | 45 | €10,460 | €8,920 | -€1,541 | -14.7% |
| Taxes | 450/3 | €10,103 | €8,695 | -€1,408 | -13.9% |
| Remuneration and social security | 454/9 | €358 | €224 | -€133 | -37.3% |
| Other amounts payable | 47/48 | €68,214 | €39,228 | -€28,986 | -42.5% |
| Accrued charges and deferred income | 492/3 | €11,956 | €11,956 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €10,405 | €9,911 | -€493 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,053 | €12,419 | -€634 | -4.9% |
| Other operating charges | 640/8 | €11,188 | €9,418 | -€1,769 | -15.8% |
| Gross operating margin | 9900 | €45,990 | €40,812 | -€5,178 | -11.3% |
| Operating profit (loss) | 9901 | €11,346 | €9,064 | -€2,282 | -20.1% |
| Financial income | 75/76B | €722 | €466 | -€256 | -35.5% |
| Recurring financial income | 75 | €722 | €466 | -€256 | -35.5% |
| Financial charges | 65/66B | €8,973 | €5,950 | -€3,023 | -33.7% |
| Recurring financial charges | 65 | €8,973 | €5,950 | -€3,023 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €3,095 | €3,580 | +€485 | +15.7% |
| Income taxes | 67/77 | €1,500 | €1,225 | -€274 | -18.3% |
| Profit (loss) for the period | 9904 | €1,595 | €2,354 | +€759 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,595 | €2,354 | +€759 | +47.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.