VAN HAMONT: 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.
VAN HAMONT
Largest movements
- Tangible fixed assets -€9,098
down €9,098 (-4.5%), from €201,717 to €192,619
of which Land and buildings: -€6,710
- Profit (loss) carried forward -€15,221
down €15,221 (-9.5%), from €159,441 to €144,220
- Taxes -€60,000
no longer reported in 2025 (was €60,000)
- Gross operating margin -€2,876
down €2,876 (-125.2%), from -€2,297 to -€5,172
- Other operating charges -€1,026
down €1,026 (-53.1%), from €1,932 to €906
- Depreciation +€320
up €320 (+3.6%), from €8,779 to €9,098
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 | €619,822 | €604,600 | -€15,222 | -2.5% |
| Fixed assets | 21/28 | €201,717 | €192,619 | -€9,098 | -4.5% |
| Tangible fixed assets | 22/27 | €201,717 | €192,619 | -€9,098 | -4.5% |
| Land and buildings | 22 | €192,556 | €185,846 | -€6,710 | -3.5% |
| Plant, machinery and equipment | 23 | €157 | - | -€157 | |
| Furniture and vehicles | 24 | €9,005 | €6,773 | -€2,232 | -24.8% |
| Current assets | 29/58 | €418,105 | €411,981 | -€6,123 | -1.5% |
| Amounts receivable within one year | 40/41 | €411,655 | €405,958 | -€5,698 | -1.4% |
| Trade receivables | 40 | €4,095 | €2,698 | -€1,398 | -34.1% |
| Other amounts receivable | 41 | €407,560 | €403,260 | -€4,300 | -1.1% |
| Cash at bank and in hand | 54/58 | €449 | €23 | -€426 | -94.8% |
| Deferred charges and accrued income | 490/1 | €6,000 | €6,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €619,822 | €604,600 | -€15,222 | -2.5% |
| Equity | 10/15 | €469,308 | €454,087 | -€15,221 | -3.2% |
| Contributions | 10/11 | €309,867 | €309,867 | = | 0.0% |
| Capital | 10 | €309,867 | €309,867 | = | 0.0% |
| Issued capital | 100 | €309,867 | €309,867 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,441 | €144,220 | -€15,221 | -9.5% |
| Amounts payable | 17/49 | €150,514 | €150,513 | -€0 | 0.0% |
| Amounts payable after more than one year | 17 | €59,601 | €58,725 | -€876 | -1.5% |
| Other amounts payable | 178/9 | €59,601 | €58,725 | -€876 | -1.5% |
| Amounts payable within one year | 42/48 | €90,526 | €91,789 | +€1,263 | +1.4% |
| Financial debts | 43 | €79,319 | €82,904 | +€3,586 | +4.5% |
| Other loans | 439 | €79,319 | €82,904 | +€3,586 | +4.5% |
| Trade debts | 44 | €1,623 | €1,800 | +€178 | +10.9% |
| Suppliers | 440/4 | €1,623 | €1,800 | +€178 | +10.9% |
| Taxes, remuneration and social security | 45 | €9,584 | €7,084 | -€2,500 | -26.1% |
| Taxes | 450/3 | €9,584 | €7,084 | -€2,500 | -26.1% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,779 | €9,098 | +€320 | +3.6% |
| Other operating charges | 640/8 | €1,932 | €906 | -€1,026 | -53.1% |
| Gross operating margin | 9900 | -€2,297 | -€5,172 | -€2,876 | -125.2% |
| Operating profit (loss) | 9901 | -€13,007 | -€15,177 | -€2,170 | -16.7% |
| Financial income | 75/76B | €38 | - | -€38 | |
| Recurring financial income | 75 | €38 | - | -€38 | |
| Financial charges | 65/66B | €81 | €44 | -€37 | -45.5% |
| Recurring financial charges | 65 | €81 | €44 | -€37 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,050 | -€15,221 | -€2,171 | -16.6% |
| Income taxes | 67/77 | €60,000 | - | -€60,000 | |
| Profit (loss) for the period | 9904 | -€73,050 | -€15,221 | +€57,829 | +79.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€73,050 | -€15,221 | +€57,829 | +79.2% |
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 4 October 2026 via checked.be.