Klinkerwerken Vanhamel: what changed
What changed
Klinkerwerken Vanhamel
NACE 43.990, Other specialised construction activities
filed annual accounts (NBB)
Net result for the year
€63,284
2024 · €73,244-€9,960
Equity
€173,761
2024 · €250,477-€76,716
Cash
€106,523
2024 · €44,825+€61,698
Balance sheet total
€324,759
2024 · €258,893+€65,866
Largest movements
Assets
- Cash +€61,698
up €61,698 (+138%), from €44,825 to €106,523
mainly Other debts (+€139,141) and Net result for the year (+€63,284)
- Tangible fixed assets +€17,206
up €17,206 (+10.1%), from €171,078 to €188,285
of which Furniture and vehicles: +€28,675
- Receivables within one year -€10,397
down €10,397 (-76.0%), from €13,687 to €3,289
of which Trade receivables: -€10,376
Equity and liabilities
- Other debts +€139,141
up €139,141 (+12,134%), from €1,147 to €140,288
- Reserves -€76,716
down €76,716 (-33.1%), from €231,877 to €155,161
- Current portion of long-term debt +€4,224
new in 2025: €4,224
Income statement
- Depreciation +€25,680
up €25,680 (+78.3%), from €32,798 to €58,478
- Gross operating margin +€14,886
up €14,886 (+12.1%), from €122,797 to €137,683
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
€73,244
Gross operating margin
+€14,886
Depreciation
-€25,680
Other operating charges
+€399
Financial income
-€26
Financial charges
-€522
Taxes
+€984
Result 2025
€63,284
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
+€273,158
Investment
-€75,684
Financing
-€135,776
Cash 2024
€44,825
From operations (derived)
+€273,158
Net result for the year
+€63,284
Depreciation
+€58,478
Receivables within one year
+€10,397
Deferred charges and accrued income
+€2,641
Trade debts
-€1,262
Tax, wage and social debts
+€479
Other debts
+€139,141
Investment (derived)
-€75,684
Investment in fixed assets (net)
-€75,684
Financing
-€135,776
Current portion of long-term debt
+€4,224
Contributions, distributions and other
-€140,000
Cash 2025
€106,523
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €258,893 | €324,759 | +€65,866 | +25.4% |
| Fixed assets | 21/28 | €171,078 | €188,285 | +€17,206 | +10.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €171,078 | €188,285 | +€17,206 | +10.1% |
| Plant, machinery and equipment | 23 | €80,821 | €69,352 | -€11,469 | -14.2% |
| Furniture and vehicles | 24 | €90,258 | €118,932 | +€28,675 | +31.8% |
| Current assets | 29/58 | €87,814 | €136,474 | +€48,660 | +55.4% |
| Amounts receivable within one year | 40/41 | €13,687 | €3,289 | -€10,397 | -76.0% |
| Trade receivables | 40 | €10,497 | €121 | -€10,376 | -98.8% |
| Other amounts receivable | 41 | €3,190 | €3,168 | -€21 | -0.7% |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,825 | €106,523 | +€61,698 | +138% |
| Deferred charges and accrued income | 490/1 | €4,303 | €1,662 | -€2,641 | -61.4% |
| Total equity and liabilities | 10/49 | €258,893 | €324,759 | +€65,866 | +25.4% |
| Equity | 10/15 | €250,477 | €173,761 | -€76,716 | -30.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €231,877 | €155,161 | -€76,716 | -33.1% |
| Distributable reserves | 133 | €231,877 | €155,161 | -€76,716 | -33.1% |
| Amounts payable | 17/49 | €8,416 | €150,998 | +€142,582 | +1,694% |
| Amounts payable within one year | 42/48 | €8,416 | €150,998 | +€142,582 | +1,694% |
| Current portion of amounts payable after more than one year | 42 | - | €4,224 | +€4,224 | |
| Trade debts | 44 | €1,726 | €464 | -€1,262 | -73.1% |
| Suppliers | 440/4 | €1,726 | €406 | -€1,320 | -76.5% |
| Bills of exchange payable | 441 | - | €58 | +€58 | |
| Taxes, remuneration and social security | 45 | €5,543 | €6,022 | +€479 | +8.6% |
| Taxes | 450/3 | €3,193 | €3,672 | +€479 | +15.0% |
| Remuneration and social security | 454/9 | €2,350 | €2,350 | = | 0.0% |
| Other amounts payable | 47/48 | €1,147 | €140,288 | +€139,141 | +12,134% |
| Non-recurring operating income | 76A | - | €12,750 | +€12,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,798 | €58,478 | +€25,680 | +78.3% |
| Other operating charges | 640/8 | €988 | €589 | -€399 | -40.4% |
| Gross operating margin | 9900 | €122,797 | €137,683 | +€14,886 | +12.1% |
| Operating profit (loss) | 9901 | €89,012 | €78,616 | -€10,396 | -11.7% |
| Financial income | 75/76B | €1,298 | €1,272 | -€26 | -2.0% |
| Recurring financial income | 75 | €1,298 | €1,272 | -€26 | -2.0% |
| Financial charges | 65/66B | €255 | €777 | +€522 | +205% |
| Recurring financial charges | 65 | €255 | €777 | +€522 | +205% |
| Profit (loss) for the period before taxes | 9903 | €90,054 | €79,111 | -€10,944 | -12.2% |
| Income taxes | 67/77 | €16,810 | €15,827 | -€984 | -5.9% |
| Profit (loss) for the period | 9904 | €73,244 | €63,284 | -€9,960 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,244 | €63,284 | -€9,960 | -13.6% |
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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 3 November 2026 via checked.be.