HM Makelaardij: 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.
HM Makelaardij
Largest movements
- Tangible fixed assets +€57,195
up €57,195 (+28,420%), from €201 to €57,396
of which Furniture and vehicles: +€57,396
- Cash -€27,613
down €27,613 (-74.4%), from €37,135 to €9,522
mainly Investment in fixed assets (net) (-€64,500) and Tax, wage and social debts (-€17,667)
- Receivables within one year -€17,831
down €17,831 (-38.2%), from €46,640 to €28,810
of which Trade receivables: -€17,831
- Tax, wage and social debts -€17,667
down €17,667 (-62.0%), from €28,473 to €10,806
of which Taxes: -€14,485
- Current portion of long-term debt +€15,209
up €15,209 (+736%), from €2,067 to €17,276
- Debts after one year +€11,016
up €11,016 (+35.6%), from €30,906 to €41,922
of which Financial debts: +€26,005
- Trade debts +€7,277
up €7,277 (+52.2%), from €13,946 to €21,223
- Profit (loss) carried forward -€4,466
down €4,466 (-160%), from -€2,798 to -€7,264
- Gross operating margin -€58,794
down €58,794 (-76.7%), from €76,617 to €17,824
- Staff costs -€24,490
down €24,490 (-75.2%), from €32,567 to €8,077
- Taxes -€8,361
down €8,361 (-93.7%), from €8,919 to €558
- Other operating charges +€2,152
up €2,152 (+79.7%), from €2,699 to €4,851
- Financial charges +€904
up €904 (+152%), from €595 to €1,499
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,359 | €95,728 | +€11,369 | +13.5% |
| Fixed assets | 21/28 | €201 | €57,396 | +€57,195 | +28,420% |
| Tangible fixed assets | 22/27 | €201 | €57,396 | +€57,195 | +28,420% |
| Furniture and vehicles | 24 | €0 | €57,396 | +€57,396 | |
| Other tangible fixed assets | 26 | €201 | €0 | -€201 | -100% |
| Current assets | 29/58 | €84,158 | €38,331 | -€45,826 | -54.5% |
| Amounts receivable within one year | 40/41 | €46,640 | €28,810 | -€17,831 | -38.2% |
| Trade receivables | 40 | €46,640 | €28,810 | -€17,831 | -38.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €37,135 | €9,522 | -€27,613 | -74.4% |
| Deferred charges and accrued income | 490/1 | €382 | €0 | -€382 | -100% |
| Total equity and liabilities | 10/49 | €84,359 | €95,728 | +€11,369 | +13.5% |
| Equity | 10/15 | €8,966 | €4,500 | -€4,466 | -49.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,565 | €5,565 | = | 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 | €3,705 | €3,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,798 | -€7,264 | -€4,466 | -160% |
| Amounts payable | 17/49 | €75,392 | €91,227 | +€15,835 | +21.0% |
| Amounts payable after more than one year | 17 | €30,906 | €41,922 | +€11,016 | +35.6% |
| Financial debts | 170/4 | €0 | €26,005 | +€26,005 | |
| Other amounts payable | 178/9 | €30,906 | €15,917 | -€14,989 | -48.5% |
| Amounts payable within one year | 42/48 | €44,486 | €49,306 | +€4,819 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €2,067 | €17,276 | +€15,209 | +736% |
| Trade debts | 44 | €13,946 | €21,223 | +€7,277 | +52.2% |
| Suppliers | 440/4 | €13,946 | €21,223 | +€7,277 | +52.2% |
| Taxes, remuneration and social security | 45 | €28,473 | €10,806 | -€17,667 | -62.0% |
| Taxes | 450/3 | €20,606 | €6,120 | -€14,485 | -70.3% |
| Remuneration and social security | 454/9 | €7,867 | €4,686 | -€3,181 | -40.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €13,032 | €8,000 | -€5,032 | -38.6% |
| Remuneration, social security and pensions | 62 | €32,567 | €8,077 | -€24,490 | -75.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,679 | €7,305 | +€626 | +9.4% |
| Other operating charges | 640/8 | €2,699 | €4,851 | +€2,152 | +79.7% |
| Non-recurring operating charges | 66A | €6,500 | €0 | -€6,500 | -100% |
| Gross operating margin | 9900 | €76,617 | €17,824 | -€58,794 | -76.7% |
| Operating profit (loss) | 9901 | €28,173 | -€2,409 | -€30,582 | |
| Financial charges | 65/66B | €595 | €1,499 | +€904 | +152% |
| Recurring financial charges | 65 | €595 | €1,499 | +€904 | +152% |
| Profit (loss) for the period before taxes | 9903 | €27,578 | -€3,908 | -€31,486 | |
| Income taxes | 67/77 | €8,919 | €558 | -€8,361 | -93.7% |
| Profit (loss) for the period | 9904 | €18,659 | -€4,466 | -€23,125 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,659 | -€4,466 | -€23,125 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.