HAMZA BROTHERS: 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.
HAMZA BROTHERS
Largest movements
- Cash -€599
down €599 (-52.8%), from €1,135 to €536
- Other debts +€16,302
new in 2024: €16,302
- Profit (loss) carried forward -€15,736
down €15,736 (-66.1%), from -€23,817 to -€39,553
- Trade debts -€2,754
down €2,754 (-65.1%), from €4,234 to €1,479
- Tax, wage and social debts +€1,590
up €1,590 (+8.1%), from €19,718 to €21,308
of which Taxes: +€8,083
- Gross operating margin +€17,146
up €17,146, from -€11,812 to €5,334
- Purchases and services -€12,512
down €12,512 (-34.0%), from €36,763 to €24,250
- Turnover +€4,634
up €4,634 (+18.6%), from €24,950 to €29,584
- Staff costs +€1,610
up €1,610 (+32.9%), from €4,888 to €6,498
- Other operating charges +€382
up €382 (+695%), from €55 to €437
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,135 | €536 | -€599 | -52.8% |
| Current assets | 29/58 | €1,135 | €536 | -€599 | -52.8% |
| Cash at bank and in hand | 54/58 | €1,135 | €536 | -€599 | -52.8% |
| Total equity and liabilities | 10/49 | €1,135 | €536 | -€599 | -52.8% |
| Equity | 10/15 | -€22,817 | -€38,553 | -€15,736 | -69.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,817 | -€39,553 | -€15,736 | -66.1% |
| Amounts payable | 17/49 | €23,951 | €39,089 | +€15,138 | +63.2% |
| Amounts payable within one year | 42/48 | €23,951 | €39,089 | +€15,138 | +63.2% |
| Trade debts | 44 | €4,234 | €1,479 | -€2,754 | -65.1% |
| Suppliers | 440/4 | €4,234 | €1,479 | -€2,754 | -65.1% |
| Taxes, remuneration and social security | 45 | €19,718 | €21,308 | +€1,590 | +8.1% |
| Taxes | 450/3 | €1,327 | €9,410 | +€8,083 | +609% |
| Remuneration and social security | 454/9 | €18,391 | €11,898 | -€6,493 | -35.3% |
| Other amounts payable | 47/48 | - | €16,302 | +€16,302 | |
| Turnover | 70 | €24,950 | €29,584 | +€4,634 | +18.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €36,763 | €24,250 | -€12,512 | -34.0% |
| Remuneration, social security and pensions | 62 | €4,888 | €6,498 | +€1,610 | +32.9% |
| Other operating charges | 640/8 | €55 | €437 | +€382 | +695% |
| Gross operating margin | 9900 | -€11,812 | €5,334 | +€17,146 | |
| Operating profit (loss) | 9901 | -€16,755 | -€1,602 | +€15,154 | +90.4% |
| Financial charges | 65/66B | €0 | €153 | +€153 | +102,080% |
| Recurring financial charges | 65 | €0 | €153 | +€153 | +102,080% |
| Profit (loss) for the period before taxes | 9903 | -€16,755 | -€1,755 | +€15,001 | +89.5% |
| Profit (loss) for the period | 9904 | -€16,755 | -€1,755 | +€15,001 | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,755 | -€1,755 | +€15,001 | +89.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.