HAMSE BOUWCENTRALE: what changed
What changed
HAMSE BOUWCENTRALE
filed annual accounts (NBB)
Net result for the year
€37,105
2024 · €39,677-€2,572
Equity
€3.6m
2024 · €3.5m+€37,105
Cash
€23,696
2024 · €28,367-€4,671
Balance sheet total
€4.4m
2024 · €4.3m+€121,698
Largest movements
Assets
- Tangible fixed assets +€296,369
up €296,369 (+24.9%), from €1.2m to €1.5m
of which Land and buildings: +€840,869
- Stocks and contracts -€268,953
down €268,953 (-10.0%), from €2.7m to €2.4m
- Receivables within one year +€98,953
up €98,953 (+28.4%), from €348,524 to €447,477
Equity and liabilities
- Short-term financial debts +€123,595
new in 2025: €123,595
Income statement
- Gross operating margin +€50,913
up €50,913 (+44.8%), from €113,697 to €164,610
- Financial charges +€23,155
up €23,155 (+151%), from €15,288 to €38,443
- Other operating charges +€17,774
up €17,774 (+94.1%), from €18,883 to €36,657
- Depreciation +€13,516
up €13,516 (+45.7%), from €29,544 to €43,060
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€39,677
Gross operating margin
+€50,913
Depreciation
-€13,516
Other operating charges
-€17,774
Financial charges
-€23,155
Taxes
+€960
Result 2025
€37,105
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€250,165
Investment
-€339,429
Financing
+€84,593
Cash 2024
€28,367
From operations (derived)
+€250,165
Net result for the year
+€37,105
Depreciation
+€43,060
Stocks and contracts
+€268,953
Receivables within one year
-€98,953
Investment (derived)
-€339,429
Investment in fixed assets (net)
-€339,429
Financing
+€84,593
Debts after one year
-€22,143
Current portion of long-term debt
-€16,859
Short-term financial debts
+€123,595
Cash 2025
€23,696
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,261,199 | €4,382,897 | +€121,698 | +2.9% |
| Fixed assets | 21/28 | €1,188,097 | €1,484,466 | +€296,369 | +24.9% |
| Tangible fixed assets | 22/27 | €1,188,097 | €1,484,466 | +€296,369 | +24.9% |
| Land and buildings | 22 | €462,097 | €1,302,966 | +€840,869 | +182% |
| Assets under construction and advance payments | 27 | €726,000 | €181,500 | -€544,500 | -75.0% |
| Current assets | 29/58 | €3,073,102 | €2,898,431 | -€174,671 | -5.7% |
| Stocks and contracts in progress | 3 | €2,696,211 | €2,427,258 | -€268,953 | -10.0% |
| Stocks | 30/36 | €2,696,211 | €2,427,258 | -€268,953 | -10.0% |
| Amounts receivable within one year | 40/41 | €348,524 | €447,477 | +€98,953 | +28.4% |
| Other amounts receivable | 41 | €348,524 | €447,477 | +€98,953 | +28.4% |
| Cash at bank and in hand | 54/58 | €28,367 | €23,696 | -€4,671 | -16.5% |
| Total equity and liabilities | 10/49 | €4,261,199 | €4,382,897 | +€121,698 | +2.9% |
| Equity | 10/15 | €3,537,213 | €3,574,318 | +€37,105 | +1.0% |
| Contributions | 10/11 | €1,135,917 | €1,135,917 | = | 0.0% |
| Capital | 10 | €1,135,917 | €1,135,917 | = | 0.0% |
| Issued capital | 100 | €1,135,917 | €1,135,917 | = | 0.0% |
| Reserves | 13 | €2,090,026 | €2,090,026 | = | 0.0% |
| Non-distributable reserves | 130/1 | €113,592 | €113,592 | = | 0.0% |
| Reserves not available under the articles | 1311 | €113,592 | €113,592 | = | 0.0% |
| Distributable reserves | 133 | €1,976,434 | €1,976,434 | = | 0.0% |
| Profit (loss) carried forward | 14 | €311,270 | €348,375 | +€37,105 | +11.9% |
| Amounts payable | 17/49 | €723,986 | €808,579 | +€84,593 | +11.7% |
| Amounts payable after more than one year | 17 | €609,984 | €587,841 | -€22,143 | -3.6% |
| Financial debts | 170/4 | €609,984 | €587,841 | -€22,143 | -3.6% |
| Amounts payable within one year | 42/48 | €114,002 | €220,738 | +€106,736 | +93.6% |
| Current portion of amounts payable after more than one year | 42 | €114,002 | €97,143 | -€16,859 | -14.8% |
| Financial debts | 43 | - | €123,595 | +€123,595 | |
| Credit institutions | 430/8 | - | €123,595 | +€123,595 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,544 | €43,060 | +€13,516 | +45.7% |
| Other operating charges | 640/8 | €18,883 | €36,657 | +€17,774 | +94.1% |
| Gross operating margin | 9900 | €113,697 | €164,610 | +€50,913 | +44.8% |
| Operating profit (loss) | 9901 | €65,270 | €84,893 | +€19,623 | +30.1% |
| Financial income | 75/76B | €19 | €19 | = | 0.0% |
| Recurring financial income | 75 | €19 | €19 | = | 0.0% |
| Financial charges | 65/66B | €15,288 | €38,443 | +€23,155 | +151% |
| Recurring financial charges | 65 | €15,288 | €38,443 | +€23,155 | +151% |
| Profit (loss) for the period before taxes | 9903 | €50,001 | €46,469 | -€3,532 | -7.1% |
| Income taxes | 67/77 | €10,324 | €9,364 | -€960 | -9.3% |
| Profit (loss) for the period | 9904 | €39,677 | €37,105 | -€2,572 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,677 | €37,105 | -€2,572 | -6.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.