THE HAMPTONS: 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.
THE HAMPTONS
Largest movements
- Tangible fixed assets -€42,405
down €42,405 (-3.9%), from €1.1m to €1.1m
of which Land and buildings: -€43,372
- Cash +€12,517
up €12,517 (+32.4%), from €38,645 to €51,163
mainly Depreciation (+€80,757) and Net result for the year (+€40,405)
- Debts after one year -€78,066
down €78,066 (-14.5%), from €538,752 to €460,686
- Reserves +€39,572
up €39,572 (+12.3%), from €320,490 to €360,062
of which Distributable reserves: +€39,572
- Financial income -€11,445
down €11,445 (-93.8%), from €12,195 to €750
of which Non-recurring financial income: -€12,084
- Financial charges -€6,262
down €6,262 (-21.9%), from €28,618 to €22,356
- Gross operating margin +€2,710
up €2,710 (+1.6%), from €167,439 to €170,150
- Staff costs -€2,534
down €2,534 (-17.7%), from €14,328 to €11,794
- Taxes -€2,233
down €2,233 (-19.3%), from €11,600 to €9,367
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 | €1,137,886 | €1,104,704 | -€33,182 | -2.9% |
| Fixed assets | 21/28 | €1,095,563 | €1,053,158 | -€42,405 | -3.9% |
| Tangible fixed assets | 22/27 | €1,095,563 | €1,053,158 | -€42,405 | -3.9% |
| Land and buildings | 22 | €639,725 | €596,353 | -€43,372 | -6.8% |
| Plant, machinery and equipment | 23 | €453,888 | €418,521 | -€35,367 | -7.8% |
| Furniture and vehicles | 24 | €1,950 | €38,284 | +€36,334 | +1863.3% |
| Current assets | 29/58 | €42,324 | €51,547 | +€9,223 | +21.8% |
| Amounts receivable within one year | 40/41 | €3,678 | €94 | -€3,584 | -97.4% |
| Trade receivables | 40 | €456 | €94 | -€362 | -79.4% |
| Other amounts receivable | 41 | €3,222 | €0 | -€3,222 | -100.0% |
| Current investments | 50/53 | - | €290 | +€290 | |
| Cash at bank and in hand | 54/58 | €38,645 | €51,163 | +€12,517 | +32.4% |
| Total equity and liabilities | 10/49 | €1,137,886 | €1,104,704 | -€33,182 | -2.9% |
| Equity | 10/15 | €470,490 | €510,062 | +€39,572 | +8.4% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €320,490 | €360,062 | +€39,572 | +12.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €320,490 | €360,062 | +€39,572 | +12.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €667,396 | €594,643 | -€72,754 | -10.9% |
| Amounts payable after more than one year | 17 | €538,752 | €460,686 | -€78,066 | -14.5% |
| Financial debts | 170/4 | €538,752 | €460,686 | -€78,066 | -14.5% |
| Amounts payable within one year | 42/48 | €128,644 | €133,957 | +€5,312 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €95,182 | €104,290 | +€9,109 | +9.6% |
| Trade debts | 44 | €12,263 | €14,790 | +€2,527 | +20.6% |
| Suppliers | 440/4 | €12,263 | €14,790 | +€2,527 | +20.6% |
| Taxes, remuneration and social security | 45 | €13,408 | €6,932 | -€6,476 | -48.3% |
| Taxes | 450/3 | €10,806 | €5,993 | -€4,813 | -44.5% |
| Remuneration and social security | 454/9 | €2,602 | €939 | -€1,663 | -63.9% |
| Other amounts payable | 47/48 | €7,792 | €7,944 | +€152 | +2.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €14,328 | €11,794 | -€2,534 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,654 | €80,757 | -€897 | -1.1% |
| Other operating charges | 640/8 | €5,130 | €6,222 | +€1,091 | +21.3% |
| Gross operating margin | 9900 | €167,439 | €170,150 | +€2,710 | +1.6% |
| Operating profit (loss) | 9901 | €66,327 | €71,378 | +€5,051 | +7.6% |
| Financial income | 75/76B | €12,195 | €750 | -€11,445 | -93.8% |
| Recurring financial income | 75 | €112 | €750 | +€639 | +572.4% |
| Non-recurring financial income | 76B | €12,084 | €0 | -€12,084 | -100.0% |
| Financial charges | 65/66B | €28,618 | €22,356 | -€6,262 | -21.9% |
| Recurring financial charges | 65 | €28,618 | €22,356 | -€6,262 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €49,904 | €49,772 | -€132 | -0.3% |
| Income taxes | 67/77 | €11,600 | €9,367 | -€2,233 | -19.3% |
| Profit (loss) for the period | 9904 | €38,304 | €40,405 | +€2,101 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,304 | €40,405 | +€2,101 | +5.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.