GROEP HAMELERS: what changed
What changed
GROEP HAMELERS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€23,102
2022 · €33,727-€10,625
Equity
€722,017
2022 · €698,915+€23,102
Cash
€302,163
2022 · €228,640+€73,524
Balance sheet total
€820,952
2022 · €788,982+€31,970
Largest movements
Assets
- Cash +€73,524
up €73,524 (+32.2%), from €228,640 to €302,163
mainly Investment in fixed assets (net) (+€48,000) and Depreciation (+€29,349)
- Financial fixed assets -€48,000
down €48,000 (-41.1%), from €116,726 to €68,726
- Receivables after one year +€40,000
new in 2023: €40,000
- Tangible fixed assets -€29,349
down €29,349 (-8.1%), from €363,687 to €334,338
of which Land and buildings: -€24,581
- Deferred charges and accrued income -€11,690
no longer reported in 2023 (was €11,690)
Equity and liabilities
- Profit (loss) carried forward +€23,102
up €23,102 (+8.4%), from €274,808 to €297,910
- Tax, wage and social debts +€11,219
up €11,219 (+38.7%), from €28,989 to €40,209
Income statement
- Gross operating margin -€14,102
down €14,102 (-13.4%), from €105,323 to €91,221
- Taxes -€13,385
down €13,385, from €10,000 to -€3,385
- Other operating charges +€9,845
up €9,845 (+30.5%), from €32,279 to €42,124
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2022
€33,727
Gross operating margin
-€14,102
Other operating charges
-€9,845
Financial income
-€32
Financial charges
-€31
Taxes
+€13,385
Result 2023
€23,102
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€25,524
Investment
+€48,000
Financing
€0
Cash 2022
€228,640
From operations (derived)
+€25,524
Net result for the year
+€23,102
Depreciation
+€29,349
Receivables after one year
-€40,000
Receivables within one year
-€7,485
Deferred charges and accrued income
+€11,690
Trade debts
-€2,628
Tax, wage and social debts
+€11,219
Accrued charges and deferred income
+€276
Investment (derived)
+€48,000
Investment in fixed assets (net)
+€48,000
Cash 2023
€302,163
brings cash intakes cash out
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €788,982 | €820,952 | +€31,970 | +4.1% |
| Fixed assets | 21/28 | €480,413 | €403,064 | -€77,349 | -16.1% |
| Tangible fixed assets | 22/27 | €363,687 | €334,338 | -€29,349 | -8.1% |
| Land and buildings | 22 | €324,529 | €299,948 | -€24,581 | -7.6% |
| Plant, machinery and equipment | 23 | €38,810 | €34,042 | -€4,768 | -12.3% |
| Furniture and vehicles | 24 | €348 | €348 | = | 0.0% |
| Financial fixed assets | 28 | €116,726 | €68,726 | -€48,000 | -41.1% |
| Current assets | 29/58 | €308,569 | €417,888 | +€109,319 | +35.4% |
| Amounts receivable after more than one year | 29 | - | €40,000 | +€40,000 | |
| Other amounts receivable | 291 | - | €40,000 | +€40,000 | |
| Amounts receivable within one year | 40/41 | €68,239 | €75,725 | +€7,485 | +11.0% |
| Trade receivables | 40 | €68,239 | €54,802 | -€13,437 | -19.7% |
| Other amounts receivable | 41 | - | €20,923 | +€20,923 | |
| Cash at bank and in hand | 54/58 | €228,640 | €302,163 | +€73,524 | +32.2% |
| Deferred charges and accrued income | 490/1 | €11,690 | - | -€11,690 | |
| Total equity and liabilities | 10/49 | €788,982 | €820,952 | +€31,970 | +4.1% |
| Equity | 10/15 | €698,915 | €722,017 | +€23,102 | +3.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €362,134 | €362,134 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €347,936 | €347,936 | = | 0.0% |
| Profit (loss) carried forward | 14 | €274,808 | €297,910 | +€23,102 | +8.4% |
| Amounts payable | 17/49 | €90,067 | €98,935 | +€8,868 | +9.8% |
| Amounts payable within one year | 42/48 | €34,611 | €43,202 | +€8,592 | +24.8% |
| Trade debts | 44 | €5,621 | €2,994 | -€2,628 | -46.7% |
| Suppliers | 440/4 | €5,621 | €2,994 | -€2,628 | -46.7% |
| Taxes, remuneration and social security | 45 | €28,989 | €40,209 | +€11,219 | +38.7% |
| Taxes | 450/3 | €28,989 | €40,209 | +€11,219 | +38.7% |
| Accrued charges and deferred income | 492/3 | €55,457 | €55,733 | +€276 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,349 | €29,349 | = | 0.0% |
| Other operating charges | 640/8 | €32,279 | €42,124 | +€9,845 | +30.5% |
| Gross operating margin | 9900 | €105,323 | €91,221 | -€14,102 | -13.4% |
| Operating profit (loss) | 9901 | €43,695 | €19,748 | -€23,947 | -54.8% |
| Financial income | 75/76B | €32 | - | -€32 | |
| Recurring financial income | 75 | €32 | - | -€32 | |
| Financial charges | 65/66B | - | €31 | +€31 | |
| Recurring financial charges | 65 | - | €31 | +€31 | |
| Profit (loss) for the period before taxes | 9903 | €43,727 | €19,717 | -€24,010 | -54.9% |
| Income taxes | 67/77 | €10,000 | -€3,385 | -€13,385 | |
| Profit (loss) for the period | 9904 | €33,727 | €23,102 | -€10,625 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,727 | €23,102 | -€10,625 | -31.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.