DE KEIZER VAN HAMME: 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.
DE KEIZER VAN HAMME
Largest movements
- Receivables within one year +€16,144
up €16,144 (+147%), from €10,956 to €27,100
of which Trade receivables: +€15,375
- Cash +€3,090
up €3,090 (+101%), from €3,047 to €6,137
- Tangible fixed assets -€530
no longer reported in 2024 (was €530)
- Tax, wage and social debts +€12,681
up €12,681 (+211%), from €6,012 to €18,693
of which Taxes: +€7,068
- Profit (loss) carried forward +€6,146
up €6,146 (+108%), from €5,717 to €11,863
- Gross operating margin +€12,874
up €12,874, from -€473 to €12,401
- Taxes +€3,100
new in 2024: €3,100
- Staff costs -€2,158
no longer reported in 2024 (was €2,158)
- Depreciation -€530
no longer reported in 2024 (was €530)
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,533 | €33,237 | +€18,704 | +129% |
| Fixed assets | 21/28 | €530 | - | -€530 | |
| Tangible fixed assets | 22/27 | €530 | - | -€530 | |
| Furniture and vehicles | 24 | €530 | - | -€530 | |
| Current assets | 29/58 | €14,003 | €33,237 | +€19,234 | +137% |
| Amounts receivable within one year | 40/41 | €10,956 | €27,100 | +€16,144 | +147% |
| Trade receivables | 40 | - | €15,375 | +€15,375 | |
| Other amounts receivable | 41 | €10,956 | €11,725 | +€769 | +7.0% |
| Cash at bank and in hand | 54/58 | €3,047 | €6,137 | +€3,090 | +101% |
| Total equity and liabilities | 10/49 | €14,533 | €33,237 | +€18,704 | +129% |
| Equity | 10/15 | €5,817 | €11,963 | +€6,146 | +106% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,717 | €11,863 | +€6,146 | +108% |
| Amounts payable | 17/49 | €8,716 | €21,274 | +€12,558 | +144% |
| Amounts payable within one year | 42/48 | €8,716 | €21,274 | +€12,558 | +144% |
| Trade debts | 44 | €2,704 | €2,581 | -€123 | -4.6% |
| Suppliers | 440/4 | €2,704 | €2,581 | -€123 | -4.6% |
| Taxes, remuneration and social security | 45 | €6,012 | €18,693 | +€12,681 | +211% |
| Taxes | 450/3 | €5,709 | €12,776 | +€7,068 | +124% |
| Remuneration and social security | 454/9 | €303 | €5,917 | +€5,613 | +1,850% |
| Remuneration, social security and pensions | 62 | €2,158 | - | -€2,158 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €530 | - | -€530 | |
| Gross operating margin | 9900 | -€473 | €12,401 | +€12,874 | |
| Operating profit (loss) | 9901 | -€3,161 | €12,401 | +€15,561 | |
| Financial charges | 65/66B | €91 | - | -€91 | |
| Recurring financial charges | 65 | €91 | - | -€91 | |
| Profit (loss) for the period before taxes | 9903 | -€3,252 | €12,401 | +€15,653 | |
| Income taxes | 67/77 | - | €3,100 | +€3,100 | |
| Profit (loss) for the period | 9904 | -€3,252 | €9,300 | +€12,552 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,252 | €9,300 | +€12,552 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.