HANSEZ DALEM: what changed
What changed
HANSEZ DALEM
NACE 46.831, Wholesale of construction materials, general range
filed annual accounts (NBB)
Net result for the year
€900,386
2024 · €1.1m-€188,425
Equity
€15.1m
2024 · €14.5m+€592,037
Cash
€1.5m
2024 · €822,787+€629,629
Balance sheet total
€16.4m
2024 · €15.4m+€966,756
Largest movements
Assets
- Tangible fixed assets +€1.0m
up €1.0m (+22.1%), from €4.7m to €5.8m
of which Land and buildings: +€1.1m
- Current investments -€650,000
down €650,000 (-37.1%), from €1.8m to €1.1m
- Cash +€629,629
up €629,629 (+76.5%), from €822,787 to €1.5m
mainly Net result for the year (+€900,386) and Current investments (+€650,000)
Equity and liabilities
- Reserves +€357,850
up €357,850 (+3.2%), from €11.0m to €11.4m
of which Tax-exempt reserves: +€252,600
- Profit (loss) carried forward +€242,536
up €242,536 (+7.2%), from €3.4m to €3.6m
- Trade debts +€228,171
up €228,171 (+49.0%), from €465,595 to €693,766
Income statement
- Turnover +€1.6m
up €1.6m (+8.9%), from €18.2m to €19.8m
- Goods and materials +€1.5m
up €1.5m (+11.2%), from €13.7m to €15.2m
of which Purchases: +€1.4m
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
€1.1m
Turnover
+€1.6m
Other operating income
+€39,053
Goods and materials
-€1.5m
Services and other goods
-€134,687
Staff costs
-€33,092
Depreciation
-€31,672
Write-downs
+€21,611
Other operating charges
-€1,122
Financial income
-€195,444
Financial charges
-€683
Taxes
+€58,965
Result 2025
€900,386
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
+€1.8m
Investment
-€943,040
Financing
-€258,064
Cash 2024
€822,787
From operations (derived)
+€1.8m
Net result for the year
+€900,386
Depreciation
+€526,995
Receivables after one year
+€40,000
Stocks and contracts
+€48,215
Receivables within one year
-€5,249
Deferred charges and accrued income
-€4,048
Trade debts
+€228,171
Tax, wage and social debts
+€61,263
Other debts
+€35,000
Investment (derived)
-€943,040
Investment in fixed assets (net)
-€1.6m
Current investments
+€650,000
Financing
-€258,064
Short-term financial debts
+€50,286
Contributions, distributions and other
-€308,350
Cash 2025
€1.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,449,848 | €16,416,604 | +€966,756 | +6.3% |
| Fixed assets | 21/28 | €4,766,162 | €5,832,206 | +€1.1m | +22.4% |
| Intangible fixed assets | 21 | - | €19,908 | +€19,908 | |
| Tangible fixed assets | 22/27 | €4,740,616 | €5,786,752 | +€1.0m | +22.1% |
| Land and buildings | 22 | €3,283,533 | €4,404,093 | +€1.1m | +34.1% |
| Plant, machinery and equipment | 23 | €87,540 | €63,886 | -€23,654 | -27.0% |
| Furniture and vehicles | 24 | €1,233,184 | €1,216,504 | -€16,680 | -1.4% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €136,358 | €102,269 | -€34,090 | -25.0% |
| Financial fixed assets | 28 | €25,546 | €25,546 | = | 0.0% |
| Other financial fixed assets | 284/8 | €25,546 | €25,546 | = | 0.0% |
| Shares | 284 | €19,964 | €19,964 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €5,582 | €5,582 | = | 0.0% |
| Current assets | 29/58 | €10,683,686 | €10,584,397 | -€99,288 | -0.9% |
| Amounts receivable after more than one year | 29 | €965,000 | €925,000 | -€40,000 | -4.1% |
| Other amounts receivable | 291 | €965,000 | €925,000 | -€40,000 | -4.1% |
| Stocks and contracts in progress | 3 | €3,936,106 | €3,887,891 | -€48,215 | -1.2% |
| Stocks | 30/36 | €3,936,106 | €3,887,891 | -€48,215 | -1.2% |
| Raw materials and consumables | 30/31 | €3,936,106 | €3,887,891 | -€48,215 | -1.2% |
| Amounts receivable within one year | 40/41 | €3,194,278 | €3,199,527 | +€5,249 | +0.2% |
| Trade receivables | 40 | €3,194,278 | €3,199,527 | +€5,249 | +0.2% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Current investments | 50/53 | €1,750,000 | €1,100,000 | -€650,000 | -37.1% |
| Other investments | 51/53 | €1,750,000 | €1,100,000 | -€650,000 | -37.1% |
| Cash at bank and in hand | 54/58 | €822,787 | €1,452,416 | +€629,629 | +76.5% |
| Deferred charges and accrued income | 490/1 | €15,515 | €19,563 | +€4,048 | +26.1% |
| Total equity and liabilities | 10/49 | €15,449,848 | €16,416,604 | +€966,756 | +6.3% |
| Equity | 10/15 | €14,516,067 | €15,108,103 | +€592,037 | +4.1% |
| Contributions | 10/11 | €106,087 | €106,087 | = | 0.0% |
| Capital | 10 | €106,087 | €106,087 | = | 0.0% |
| Issued capital | 100 | €106,087 | €106,087 | = | 0.0% |
| Reserves | 13 | €11,034,026 | €11,391,876 | +€357,850 | +3.2% |
| Non-distributable reserves | 130/1 | €10,609 | €10,609 | = | 0.0% |
| Legal reserve | 130 | €10,609 | €10,609 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,013,760 | €2,266,360 | +€252,600 | +12.5% |
| Distributable reserves | 133 | €9,009,657 | €9,114,907 | +€105,250 | +1.2% |
| Profit (loss) carried forward | 14 | €3,361,348 | €3,603,884 | +€242,536 | +7.2% |
| Investment grants | 15 | €14,607 | €6,257 | -€8,350 | -57.2% |
| Amounts payable | 17/49 | €933,781 | €1,308,501 | +€374,720 | +40.1% |
| Amounts payable within one year | 42/48 | €933,781 | €1,308,501 | +€374,720 | +40.1% |
| Financial debts | 43 | - | €50,286 | +€50,286 | |
| Credit institutions | 430/8 | - | €50,286 | +€50,286 | |
| Trade debts | 44 | €465,595 | €693,766 | +€228,171 | +49.0% |
| Suppliers | 440/4 | €465,595 | €693,766 | +€228,171 | +49.0% |
| Taxes, remuneration and social security | 45 | €168,185 | €229,448 | +€61,263 | +36.4% |
| Taxes | 450/3 | €103,406 | €161,767 | +€58,362 | +56.4% |
| Remuneration and social security | 454/9 | €64,780 | €67,681 | +€2,901 | +4.5% |
| Other amounts payable | 47/48 | €300,000 | €335,000 | +€35,000 | +11.7% |
| Operating income | 70/76A | €18,215,870 | €19,876,704 | +€1.7m | +9.1% |
| Turnover | 70 | €18,151,315 | €19,773,096 | +€1.6m | +8.9% |
| Other operating income | 74 | €64,555 | €103,608 | +€39,053 | +60.5% |
| Operating charges | 60/66A | €17,465,416 | €19,177,512 | +€1.7m | +9.8% |
| Goods for resale, raw materials and consumables | 60 | €13,659,014 | €15,192,148 | +€1.5m | +11.2% |
| Purchases | 600/8 | €13,701,937 | €15,143,934 | +€1.4m | +10.5% |
| Change in stocks: decrease (increase) | 609 | -€42,922 | €48,215 | +€91,137 | |
| Services and other goods | 61 | €1,641,839 | €1,776,525 | +€134,687 | +8.2% |
| Remuneration, social security and pensions | 62 | €1,566,454 | €1,599,546 | +€33,092 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €495,323 | €526,995 | +€31,672 | +6.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€21,611 | -€21,611 | |
| Other operating charges | 640/8 | €102,787 | €103,909 | +€1,122 | +1.1% |
| Operating profit (loss) | 9901 | €750,453 | €699,191 | -€51,262 | -6.8% |
| Financial income | 75/76B | €714,435 | €518,992 | -€195,444 | -27.4% |
| Recurring financial income | 75 | €714,435 | €518,992 | -€195,444 | -27.4% |
| Income from financial fixed assets | 750 | €391,158 | €199,391 | -€191,767 | -49.0% |
| Income from current assets | 751 | €481 | - | -€481 | |
| Other financial income | 752/9 | €322,796 | €319,601 | -€3,195 | -1.0% |
| Financial charges | 65/66B | €11,985 | €12,668 | +€683 | +5.7% |
| Recurring financial charges | 65 | €11,985 | €12,668 | +€683 | +5.7% |
| Debt charges | 650 | €154 | - | -€154 | |
| Other financial charges | 652/9 | €11,831 | €12,668 | +€837 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €1,452,904 | €1,205,515 | -€247,389 | -17.0% |
| Income taxes | 67/77 | €364,093 | €305,129 | -€58,965 | -16.2% |
| Taxes | 670/3 | €364,093 | €305,781 | -€58,313 | -16.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €652 | +€652 | |
| Profit (loss) for the period | 9904 | €1,088,811 | €900,386 | -€188,425 | -17.3% |
| Transfer from tax-exempt reserves | 789 | €122,090 | €105,250 | -€16,840 | -13.8% |
| Transfer to tax-exempt reserves | 689 | €442,000 | €357,850 | -€84,150 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €768,901 | €647,786 | -€121,115 | -15.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.