HNA KAASMAKERIJ: 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.
HNA KAASMAKERIJ
Largest movements
- Receivables within one year +€201,475
up €201,475 (+5,227%), from €3,855 to €205,329
of which Other amounts receivable: +€162,405
- Tangible fixed assets -€24,686
down €24,686 (-45.6%), from €54,194 to €29,508
of which Furniture and vehicles: -€21,061
- Stocks and contracts +€23,500
new in 2022: €23,500
- Cash +€23,353
up €23,353 (+13.7%), from €170,839 to €194,192
mainly Trade debts (+€201,065) and Net result for the year (+€46,434)
- Trade debts +€201,065
up €201,065 (+142%), from €141,822 to €342,887
- Profit (loss) carried forward +€46,434
up €46,434 (+111%), from €41,972 to €88,407
- Other debts -€20,826
no longer reported in 2022 (was €20,826)
- Turnover +€704,373
up €704,373 (+153%), from €460,400 to €1.2m
- Purchases and services +€681,304
up €681,304 (+178%), from €383,055 to €1.1m
- Gross operating margin +€23,069
up €23,069 (+29.8%), from €77,345 to €100,414
- Staff costs +€18,779
up €18,779 (+235%), from €8,006 to €26,784
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,888 | €452,530 | +€223,642 | +97.7% |
| Fixed assets | 21/28 | €54,194 | €29,508 | -€24,686 | -45.6% |
| Tangible fixed assets | 22/27 | €54,194 | €29,508 | -€24,686 | -45.6% |
| Plant, machinery and equipment | 23 | €12,071 | €8,447 | -€3,624 | -30.0% |
| Furniture and vehicles | 24 | €42,123 | €21,061 | -€21,061 | -50.0% |
| Current assets | 29/58 | €174,694 | €423,022 | +€248,328 | +142% |
| Stocks and contracts in progress | 3 | - | €23,500 | +€23,500 | |
| Stocks | 30/36 | - | €23,500 | +€23,500 | |
| Amounts receivable within one year | 40/41 | €3,855 | €205,329 | +€201,475 | +5,227% |
| Trade receivables | 40 | - | €39,070 | +€39,070 | |
| Other amounts receivable | 41 | €3,855 | €166,260 | +€162,405 | +4,213% |
| Cash at bank and in hand | 54/58 | €170,839 | €194,192 | +€23,353 | +13.7% |
| Total equity and liabilities | 10/49 | €228,888 | €452,530 | +€223,642 | +97.7% |
| Equity | 10/15 | €61,972 | €108,407 | +€46,434 | +74.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,972 | €88,407 | +€46,434 | +111% |
| Amounts payable | 17/49 | €166,916 | €344,123 | +€177,208 | +106% |
| Amounts payable within one year | 42/48 | €166,916 | €344,123 | +€177,208 | +106% |
| Trade debts | 44 | €141,822 | €342,887 | +€201,065 | +142% |
| Suppliers | 440/4 | €141,822 | €342,887 | +€201,065 | +142% |
| Taxes, remuneration and social security | 45 | €4,268 | €1,236 | -€3,032 | -71.0% |
| Taxes | 450/3 | €1,361 | €1,236 | -€125 | -9.2% |
| Remuneration and social security | 454/9 | €2,907 | - | -€2,907 | |
| Other amounts payable | 47/48 | €20,826 | - | -€20,826 | |
| Turnover | 70 | €460,400 | €1,164,773 | +€704,373 | +153% |
| Goods, raw materials, services and sundry goods | 60/61 | €383,055 | €1,064,360 | +€681,304 | +178% |
| Remuneration, social security and pensions | 62 | €8,006 | €26,784 | +€18,779 | +235% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,112 | €24,686 | -€2,426 | -8.9% |
| Other operating charges | 640/8 | €107 | €2,366 | +€2,259 | +2,112% |
| Gross operating margin | 9900 | €77,345 | €100,414 | +€23,069 | +29.8% |
| Operating profit (loss) | 9901 | €42,120 | €46,577 | +€4,457 | +10.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €149 | €143 | -€6 | -4.0% |
| Recurring financial charges | 65 | €149 | €143 | -€6 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €41,972 | €46,434 | +€4,462 | +10.6% |
| Profit (loss) for the period | 9904 | €41,972 | €46,434 | +€4,462 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,972 | €46,434 | +€4,462 | +10.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.