Ham.co: 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.
Ham.co
Largest movements
- Receivables within one year +€104,214
up €104,214 (+52.2%), from €199,794 to €304,007
of which Trade receivables: +€104,569
- Profit (loss) carried forward +€45,309
up €45,309 (+35.1%), from €129,138 to €174,448
- Trade debts +€35,496
up €35,496 (+60.8%), from €58,387 to €93,883
- Tax, wage and social debts +€21,816
up €21,816 (+55.9%), from €39,024 to €60,841
of which Remuneration and social security: +€14,500
- Gross operating margin -€49,953
down €49,953 (-51.5%), from €96,964 to €47,010
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €360,991 | €463,613 | +€102,622 | +28.4% |
| Fixed assets | 21/28 | €4,821 | €3,229 | -€1,592 | -33.0% |
| Tangible fixed assets | 22/27 | €3,531 | €1,939 | -€1,592 | -45.1% |
| Furniture and vehicles | 24 | €3,531 | €1,939 | -€1,592 | -45.1% |
| Financial fixed assets | 28 | €1,290 | €1,290 | = | 0.0% |
| Current assets | 29/58 | €356,171 | €460,385 | +€104,214 | +29.3% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €199,794 | €304,007 | +€104,214 | +52.2% |
| Trade receivables | 40 | €180,099 | €284,668 | +€104,569 | +58.1% |
| Other amounts receivable | 41 | €19,694 | €19,339 | -€355 | -1.8% |
| Cash at bank and in hand | 54/58 | €1,424 | €1,424 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €4,953 | €4,953 | = | 0.0% |
| Total equity and liabilities | 10/49 | €360,991 | €463,613 | +€102,622 | +28.4% |
| Equity | 10/15 | €250,437 | €295,746 | +€45,309 | +18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €102,698 | €102,698 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2 | €2 | = | 0.0% |
| Distributable reserves | 133 | €100,836 | €100,836 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,138 | €174,448 | +€45,309 | +35.1% |
| Amounts payable | 17/49 | €110,554 | €167,867 | +€57,313 | +51.8% |
| Amounts payable after more than one year | 17 | €5,884 | €5,884 | = | 0.0% |
| Financial debts | 170/4 | €5,884 | €5,884 | = | 0.0% |
| Amounts payable within one year | 42/48 | €104,671 | €161,983 | +€57,313 | +54.8% |
| Current portion of amounts payable after more than one year | 42 | €5,218 | €5,218 | = | 0.0% |
| Financial debts | 43 | €2,041 | €2,041 | = | 0.0% |
| Credit institutions | 430/8 | €2,041 | €2,041 | = | 0.0% |
| Trade debts | 44 | €58,387 | €93,883 | +€35,496 | +60.8% |
| Suppliers | 440/4 | €58,387 | €93,883 | +€35,496 | +60.8% |
| Taxes, remuneration and social security | 45 | €39,024 | €60,841 | +€21,816 | +55.9% |
| Taxes | 450/3 | €24,524 | €31,841 | +€7,316 | +29.8% |
| Remuneration and social security | 454/9 | €14,500 | €29,000 | +€14,500 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,592 | €1,592 | = | 0.0% |
| Other operating charges | 640/8 | €108 | €109 | +€1 | +0.9% |
| Gross operating margin | 9900 | €96,964 | €47,010 | -€49,953 | -51.5% |
| Operating profit (loss) | 9901 | €95,264 | €45,309 | -€49,954 | -52.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €0 | - | = | |
| Recurring financial charges | 65 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €95,264 | €45,309 | -€49,954 | -52.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €95,264 | €45,309 | -€49,954 | -52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €95,264 | €45,309 | -€49,954 | -52.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.