Hams Tegelcenter: 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.
Hams Tegelcenter
Largest movements
- Tangible fixed assets -€7,410
down €7,410 (-53.0%), from €13,982 to €6,573
of which Furniture and vehicles: -€5,655
- Deferred charges and accrued income +€5,098
up €5,098 (+835%), from €610 to €5,708
- Stocks and contracts +€2,999
up €2,999 (+1.8%), from €170,812 to €173,812
of which Contracts in progress: +€2,999
- Cash +€1,928
up €1,928 (+59.6%), from €3,234 to €5,162
mainly Net result for the year (+€18,977) and Investment in fixed assets (net) (+€4,764)
- Trade debts -€20,826
down €20,826 (-24.3%), from €85,584 to €64,758
- Profit (loss) carried forward +€18,977
up €18,977 (+29.5%), from -€64,384 to -€45,407
- Advances received +€3,629
up €3,629 (+21.3%), from €17,012 to €20,641
- Other debts +€3,344
up €3,344 (+2.9%), from €116,750 to €120,094
- Tax, wage and social debts -€2,509
down €2,509 (-51.3%), from €4,889 to €2,380
- Gross operating margin +€48,442
up €48,442, from -€17,011 to €31,432
- Depreciation -€4,443
down €4,443 (-62.7%), from €7,089 to €2,646
- Other operating charges +€2,382
up €2,382 (+33.2%), from €7,172 to €9,554
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €188,780 | €191,395 | +€2,616 | +1.4% |
| Fixed assets | 21/28 | €13,982 | €6,573 | -€7,410 | -53.0% |
| Tangible fixed assets | 22/27 | €13,982 | €6,573 | -€7,410 | -53.0% |
| Land and buildings | 22 | €128 | €103 | -€25 | -19.7% |
| Plant, machinery and equipment | 23 | €289 | €132 | -€156 | -54.2% |
| Furniture and vehicles | 24 | €10,253 | €4,597 | -€5,655 | -55.2% |
| Leasing and similar rights | 25 | €3,313 | €1,741 | -€1,573 | -47.5% |
| Current assets | 29/58 | €174,797 | €184,822 | +€10,025 | +5.7% |
| Stocks and contracts in progress | 3 | €170,812 | €173,812 | +€2,999 | +1.8% |
| Stocks | 30/36 | €160,269 | €160,269 | = | 0.0% |
| Contracts in progress | 37 | €10,544 | €13,543 | +€2,999 | +28.4% |
| Amounts receivable within one year | 40/41 | €141 | €141 | = | 0.0% |
| Trade receivables | 40 | €36 | €36 | = | 0.0% |
| Other amounts receivable | 41 | €105 | €105 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,234 | €5,162 | +€1,928 | +59.6% |
| Deferred charges and accrued income | 490/1 | €610 | €5,708 | +€5,098 | +835% |
| Total equity and liabilities | 10/49 | €188,780 | €191,395 | +€2,616 | +1.4% |
| Equity | 10/15 | -€35,455 | -€16,478 | +€18,977 | +53.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,729 | €22,729 | = | 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% |
| Distributable reserves | 133 | €20,869 | €20,869 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,384 | -€45,407 | +€18,977 | +29.5% |
| Amounts payable | 17/49 | €224,234 | €207,873 | -€16,361 | -7.3% |
| Amounts payable within one year | 42/48 | €224,234 | €207,873 | -€16,361 | -7.3% |
| Trade debts | 44 | €85,584 | €64,758 | -€20,826 | -24.3% |
| Suppliers | 440/4 | €85,584 | €64,758 | -€20,826 | -24.3% |
| Advances received on contracts in progress | 46 | €17,012 | €20,641 | +€3,629 | +21.3% |
| Taxes, remuneration and social security | 45 | €4,889 | €2,380 | -€2,509 | -51.3% |
| Taxes | 450/3 | €4,889 | €2,380 | -€2,509 | -51.3% |
| Other amounts payable | 47/48 | €116,750 | €120,094 | +€3,344 | +2.9% |
| Remuneration, social security and pensions | 62 | €74 | €91 | +€17 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,089 | €2,646 | -€4,443 | -62.7% |
| Other operating charges | 640/8 | €7,172 | €9,554 | +€2,382 | +33.2% |
| Gross operating margin | 9900 | -€17,011 | €31,432 | +€48,442 | |
| Operating profit (loss) | 9901 | -€31,345 | €19,141 | +€50,486 | |
| Financial income | 75/76B | €72 | €62 | -€10 | -13.9% |
| Recurring financial income | 75 | €72 | €62 | -€10 | -13.9% |
| Financial charges | 65/66B | €178 | €227 | +€49 | +27.6% |
| Recurring financial charges | 65 | €178 | €227 | +€49 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | -€31,450 | €18,977 | +€50,427 | |
| Income taxes | 67/77 | €205 | - | -€205 | |
| Profit (loss) for the period | 9904 | -€31,655 | €18,977 | +€50,632 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,655 | €18,977 | +€50,632 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.