HAM AND CO: 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.
HAM AND CO
Largest movements
- Stocks and contracts -€11,480
down €11,480 (-57.9%), from €19,823 to €8,343
- Profit (loss) carried forward +€7,585
up €7,585 (+39.4%), from €19,269 to €26,855
- Tax, wage and social debts -€6,651
down €6,651 (-47.7%), from €13,952 to €7,301
- Short-term financial debts -€6,576
no longer reported in 2024 (was €6,576)
- Trade debts -€6,554
down €6,554 (-65.9%), from €9,954 to €3,399
- Gross operating margin +€5,114
up €5,114 (+90.8%), from €5,634 to €10,749
- Taxes +€2,633
new in 2024: €2,633
- Financial income +€923
new in 2024: €923
- Other operating charges +€315
up €315 (+132%), from €238 to €554
- Financial charges +€133
up €133 (+17.4%), from €767 to €900
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,172 | €59,677 | -€11,495 | -16.2% |
| Fixed assets | 21/28 | €281 | €281 | = | 0.0% |
| Financial fixed assets | 28 | €281 | €281 | = | 0.0% |
| Current assets | 29/58 | €70,891 | €59,396 | -€11,495 | -16.2% |
| Stocks and contracts in progress | 3 | €19,823 | €8,343 | -€11,480 | -57.9% |
| Stocks | 30/36 | €19,823 | €8,343 | -€11,480 | -57.9% |
| Amounts receivable within one year | 40/41 | €14,200 | €14,200 | = | 0.0% |
| Trade receivables | 40 | €14,200 | €14,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,868 | €36,852 | -€15 | 0.0% |
| Total equity and liabilities | 10/49 | €71,172 | €59,677 | -€11,495 | -16.2% |
| Equity | 10/15 | €40,091 | €47,676 | +€7,585 | +18.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,230 | €2,230 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,230 | €2,230 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,230 | €2,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,269 | €26,855 | +€7,585 | +39.4% |
| Amounts payable | 17/49 | €31,081 | €12,000 | -€19,081 | -61.4% |
| Amounts payable within one year | 42/48 | €31,081 | €12,000 | -€19,081 | -61.4% |
| Financial debts | 43 | €6,576 | - | -€6,576 | |
| Credit institutions | 430/8 | €6,576 | - | -€6,576 | |
| Trade debts | 44 | €9,954 | €3,399 | -€6,554 | -65.9% |
| Suppliers | 440/4 | €9,954 | €3,399 | -€6,554 | -65.9% |
| Taxes, remuneration and social security | 45 | €13,952 | €7,301 | -€6,651 | -47.7% |
| Remuneration and social security | 454/9 | €13,952 | €7,301 | -€6,651 | -47.7% |
| Other amounts payable | 47/48 | €600 | €1,300 | +€700 | +117% |
| Other operating charges | 640/8 | €238 | €554 | +€315 | +132% |
| Gross operating margin | 9900 | €5,634 | €10,749 | +€5,114 | +90.8% |
| Operating profit (loss) | 9901 | €5,396 | €10,195 | +€4,799 | +88.9% |
| Financial income | 75/76B | - | €923 | +€923 | |
| Recurring financial income | 75 | - | €923 | +€923 | |
| Financial charges | 65/66B | €767 | €900 | +€133 | +17.4% |
| Recurring financial charges | 65 | €767 | €900 | +€133 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €4,629 | €10,218 | +€5,589 | +121% |
| Income taxes | 67/77 | - | €2,633 | +€2,633 | |
| Profit (loss) for the period | 9904 | €4,629 | €7,585 | +€2,957 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,629 | €7,585 | +€2,957 | +63.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.