VAN HAMME & FILS: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
VAN HAMME & FILS
Largest movements
- Cash -€48,508
down €48,508 (-75.9%), from €63,893 to €15,385
mainly Net result for the year (-€74,106) and Trade debts (-€13,153)
- Receivables within one year -€25,718
down €25,718 (-59.2%), from €43,469 to €17,751
of which Other amounts receivable: -€18,433
- Stocks and contracts -€17,226
no longer reported in 2023 (was €17,226)
- Deferred charges and accrued income +€3,405
up €3,405 (+199%), from €1,709 to €5,114
- Profit (loss) carried forward -€74,106
down €74,106, from €909 to -€73,197
- Trade debts -€13,153
down €13,153 (-57.9%), from €22,706 to €9,553
- Gross operating margin -€61,175
down €61,175 (-99.6%), from €61,421 to €246
- Staff costs +€15,456
up €15,456 (+28.3%), from €54,660 to €70,116
- Taxes -€1,939
down €1,939, from €1,885 to -€54
- Other operating charges +€775
up €775 (+27.8%), from €2,790 to €3,565
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €131,968 | €43,701 | -€88,267 | -66.9% |
| Fixed assets | 21/28 | €220 | €0 | -€220 | -100% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Financial fixed assets | 28 | €220 | - | -€220 | |
| Current assets | 29/58 | €131,748 | €43,701 | -€88,047 | -66.8% |
| Stocks and contracts in progress | 3 | €17,226 | - | -€17,226 | |
| Stocks | 30/36 | €17,226 | - | -€17,226 | |
| Amounts receivable within one year | 40/41 | €43,469 | €17,751 | -€25,718 | -59.2% |
| Trade receivables | 40 | €17,978 | €10,693 | -€7,285 | -40.5% |
| Other amounts receivable | 41 | €25,491 | €7,058 | -€18,433 | -72.3% |
| Current investments | 50/53 | €5,451 | €5,451 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €63,893 | €15,385 | -€48,508 | -75.9% |
| Deferred charges and accrued income | 490/1 | €1,709 | €5,114 | +€3,405 | +199% |
| Total equity and liabilities | 10/49 | €131,968 | €43,701 | -€88,267 | -66.9% |
| Equity | 10/15 | €91,494 | €17,388 | -€74,106 | -81.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,985 | €71,985 | = | 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 | €70,125 | €70,125 | = | 0.0% |
| Profit (loss) carried forward | 14 | €909 | -€73,197 | -€74,106 | |
| Amounts payable | 17/49 | €40,474 | €26,313 | -€14,161 | -35.0% |
| Amounts payable within one year | 42/48 | €40,474 | €26,313 | -€14,161 | -35.0% |
| Trade debts | 44 | €22,706 | €9,553 | -€13,153 | -57.9% |
| Suppliers | 440/4 | €22,706 | €9,553 | -€13,153 | -57.9% |
| Taxes, remuneration and social security | 45 | €6,589 | €6,482 | -€107 | -1.6% |
| Taxes | 450/3 | €2,033 | - | -€2,033 | |
| Remuneration and social security | 454/9 | €4,556 | €6,482 | +€1,926 | +42.3% |
| Other amounts payable | 47/48 | €11,179 | €10,278 | -€901 | -8.1% |
| Remuneration, social security and pensions | 62 | €54,660 | €70,116 | +€15,456 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €569 | - | -€569 | |
| Other operating charges | 640/8 | €2,790 | €3,565 | +€775 | +27.8% |
| Non-recurring operating charges | 66A | €84 | €345 | +€261 | +311% |
| Gross operating margin | 9900 | €61,421 | €246 | -€61,175 | -99.6% |
| Operating profit (loss) | 9901 | €3,318 | -€73,780 | -€77,098 | |
| Financial income | 75/76B | €229 | €162 | -€67 | -29.3% |
| Recurring financial income | 75 | €229 | €162 | -€67 | -29.3% |
| Financial charges | 65/66B | €535 | €542 | +€7 | +1.3% |
| Recurring financial charges | 65 | €535 | €542 | +€7 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €3,012 | -€74,160 | -€77,172 | |
| Income taxes | 67/77 | €1,885 | -€54 | -€1,939 | |
| Profit (loss) for the period | 9904 | €1,127 | -€74,106 | -€75,233 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,127 | -€74,106 | -€75,233 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.