HAMKERKE: 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.
HAMKERKE
Largest movements
- Tangible fixed assets -€86,465
down €86,465 (-3.2%), from €2.7m to €2.6m
of which Land and buildings: -€77,751
- Debts after one year -€102,172
down €102,172 (-6.5%), from €1.6m to €1.5m
- Purchases and services +€14,169
up €14,169 (+59.3%), from €23,887 to €38,056
- Financial charges +€11,456
up €11,456 (+264.4%), from €4,333 to €15,789
- Gross operating margin -€10,440
down €10,440 (-8.2%), from €127,859 to €117,419
- Depreciation +€7,700
up €7,700 (+9.4%), from €81,945 to €89,645
- Other operating charges +€4,274
up €4,274 (+69.5%), from €6,149 to €10,423
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 | €2,837,023 | €2,745,661 | -€91,362 | -3.2% |
| Fixed assets | 21/28 | €2,672,917 | €2,586,452 | -€86,465 | -3.2% |
| Tangible fixed assets | 22/27 | €2,672,917 | €2,586,452 | -€86,465 | -3.2% |
| Land and buildings | 22 | €2,618,419 | €2,540,668 | -€77,751 | -3.0% |
| Plant, machinery and equipment | 23 | €2,925 | €5,442 | +€2,517 | +86.1% |
| Furniture and vehicles | 24 | €51,573 | €40,342 | -€11,231 | -21.8% |
| Current assets | 29/58 | €164,106 | €159,209 | -€4,897 | -3.0% |
| Amounts receivable after more than one year | 29 | €22,800 | - | -€22,800 | |
| Other amounts receivable | 291 | €22,800 | - | -€22,800 | |
| Amounts receivable within one year | 40/41 | €95,668 | €98,570 | +€2,902 | +3.0% |
| Trade receivables | 40 | - | €2,065 | +€2,065 | |
| Other amounts receivable | 41 | €95,668 | €96,505 | +€837 | +0.9% |
| Cash at bank and in hand | 54/58 | €45,638 | €60,639 | +€15,001 | +32.9% |
| Total equity and liabilities | 10/49 | €2,837,023 | €2,745,661 | -€91,362 | -3.2% |
| Equity | 10/15 | €1,168,878 | €1,170,440 | +€1,562 | +0.1% |
| Contributions | 10/11 | €1,119,830 | €1,119,830 | = | 0.0% |
| Reserves | 13 | €51,262 | €51,262 | = | 0.0% |
| Non-distributable reserves | 130/1 | €51,262 | - | -€51,262 | |
| Own shares acquired | 1312 | €3,758 | - | -€3,758 | |
| Financial assistance | 1313 | €47,504 | - | -€47,504 | |
| Tax-exempt reserves | 132 | - | €3,758 | +€3,758 | |
| Distributable reserves | 133 | - | €47,504 | +€47,504 | |
| Profit (loss) carried forward | 14 | -€2,214 | -€652 | +€1,562 | +70.6% |
| Amounts payable | 17/49 | €1,668,145 | €1,575,221 | -€92,924 | -5.6% |
| Amounts payable after more than one year | 17 | €1,575,623 | €1,473,451 | -€102,172 | -6.5% |
| Financial debts | 170/4 | €1,575,623 | €1,473,451 | -€102,172 | -6.5% |
| Amounts payable within one year | 42/48 | €92,522 | €101,770 | +€9,248 | +10.0% |
| Trade debts | 44 | €92,522 | €101,770 | +€9,248 | +10.0% |
| Suppliers | 440/4 | €92,522 | €101,770 | +€9,248 | +10.0% |
| Turnover | 70 | €151,746 | €155,475 | +€3,729 | +2.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €23,887 | €38,056 | +€14,169 | +59.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,945 | €89,645 | +€7,700 | +9.4% |
| Other operating charges | 640/8 | €6,149 | €10,423 | +€4,274 | +69.5% |
| Gross operating margin | 9900 | €127,859 | €117,419 | -€10,440 | -8.2% |
| Operating profit (loss) | 9901 | €39,765 | €17,351 | -€22,414 | -56.4% |
| Financial charges | 65/66B | €4,333 | €15,789 | +€11,456 | +264.4% |
| Recurring financial charges | 65 | €4,333 | €15,789 | +€11,456 | +264.4% |
| Profit (loss) for the period before taxes | 9903 | €35,432 | €1,562 | -€33,870 | -95.6% |
| Profit (loss) for the period | 9904 | €35,432 | €1,562 | -€33,870 | -95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,432 | €1,562 | -€33,870 | -95.6% |
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 3 October 2026 via checked.be.