HAMOUCHI: 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.
HAMOUCHI
Largest movements
- Cash +€65,216
up €65,216 (+43.4%), from €150,199 to €215,415
mainly Other debts (+€43,738) and Net result for the year (+€21,764)
- Deferred charges and accrued income -€3,999
down €3,999 (-79.8%), from €5,012 to €1,014
- Other debts +€43,738
up €43,738 (+2774.5%), from €1,576 to €45,314
- Reserves +€21,764
up €21,764 (+16.7%), from €130,081 to €151,845
of which Distributable reserves: +€21,764
- Trade debts -€2,909
down €2,909 (-98.7%), from €2,946 to €38
- Financial charges +€6,661
up €6,661 (+14.7%), from €45,208 to €51,869
- Gross operating margin +€3,829
up €3,829 (+4.5%), from €84,647 to €88,475
- Other operating charges +€923
up €923 (+20.3%), from €4,546 to €5,469
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €160,291 | €222,347 | +€62,057 | +38.7% |
| Fixed assets | 21/28 | €5,079 | €5,918 | +€839 | +16.5% |
| Tangible fixed assets | 22/27 | €5,079 | €5,918 | +€839 | +16.5% |
| Plant, machinery and equipment | 23 | - | €2,170 | +€2,170 | |
| Furniture and vehicles | 24 | €357 | - | -€357 | |
| Other tangible fixed assets | 26 | €4,723 | €3,748 | -€975 | -20.6% |
| Current assets | 29/58 | €155,211 | €216,429 | +€61,218 | +39.4% |
| Cash at bank and in hand | 54/58 | €150,199 | €215,415 | +€65,216 | +43.4% |
| Deferred charges and accrued income | 490/1 | €5,012 | €1,014 | -€3,999 | -79.8% |
| Total equity and liabilities | 10/49 | €160,291 | €222,347 | +€62,057 | +38.7% |
| Equity | 10/15 | €142,481 | €164,245 | +€21,764 | +15.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €130,081 | €151,845 | +€21,764 | +16.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €128,221 | €149,985 | +€21,764 | +17.0% |
| Amounts payable | 17/49 | €17,810 | €58,103 | +€40,293 | +226.2% |
| Amounts payable within one year | 42/48 | €17,810 | €58,103 | +€40,293 | +226.2% |
| Trade debts | 44 | €2,946 | €38 | -€2,909 | -98.7% |
| Suppliers | 440/4 | €2,946 | €38 | -€2,909 | -98.7% |
| Taxes, remuneration and social security | 45 | €13,287 | €12,751 | -€537 | -4.0% |
| Taxes | 450/3 | €13,287 | €12,751 | -€537 | -4.0% |
| Other amounts payable | 47/48 | €1,576 | €45,314 | +€43,738 | +2774.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,394 | €1,483 | +€89 | +6.4% |
| Other operating charges | 640/8 | €4,546 | €5,469 | +€923 | +20.3% |
| Gross operating margin | 9900 | €84,647 | €88,475 | +€3,829 | +4.5% |
| Operating profit (loss) | 9901 | €78,707 | €81,524 | +€2,816 | +3.6% |
| Financial income | 75/76B | €128 | - | -€128 | |
| Recurring financial income | 75 | €128 | - | -€128 | |
| Financial charges | 65/66B | €45,208 | €51,869 | +€6,661 | +14.7% |
| Recurring financial charges | 65 | €45,208 | €51,869 | +€6,661 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €33,627 | €29,654 | -€3,972 | -11.8% |
| Income taxes | 67/77 | €8,379 | €7,890 | -€489 | -5.8% |
| Profit (loss) for the period | 9904 | €25,248 | €21,764 | -€3,484 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,248 | €21,764 | -€3,484 | -13.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.